Mexico: Payroll tax reporting changes (Nuevo Leon)
Tax authority of the State of Nuevo Leon published changes to reporting for payroll tax purposes.
Changes to reporting for payroll tax purposes
The tax authority of the State of Nuevo Leon published on its website changes to reporting for payroll tax purposes—effective 1 October 2022—as well as a payroll tax reporting manual [PDF 2.3 MB].
The reporting changes include:
- Number of employees
- Total remuneration paid
- Remuneration paid for wages and salaries taxed or assimilated to taxed wages (amounts paid that are the basis for payroll tax)
- Remuneration paid for wages and salaries exempt or assimilated to wages (amounts paid exempt from the base for payroll tax)
- Remuneration paid for wages and salaries or assimilated to wages in cash, services or in kind
Read an October 2022 report (Spanish) prepared by the KPMG member firm in Mexico
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.