This is the new table that will be used to calculate the monthly ISR withholdings:
If we apply this table in practice, this will be what will be deducted in pesos month by month from your payroll:
And this is what you will pay as a percentage of your gross income:
Thus, a person with a monthly income of 20,000 pesos will contribute 2,604.00 pesos per month to the treasury in 2023, when this year they deducted 2,830.84 pesos, that is, a difference of 226.84 pesos less per month, an effective ISR rate of 13.02%, when in 2022 it was 14.15%.
How is the ISR of the payroll calculated?
The table that you will use to make the estimate is the first published in this note and that was disclosed in Annex 8 of the Fiscal Miscellaneous today, Tuesday, December 27, in the DOF. Its official name is Rate applicable during 2023 for the calculation of monthly provisional payments.
With the table identified, the first thing you will have to do is place yourself in the income range that you have monthly.
For example, a person who earns 30,000 pesos a month is in line VI of the table that has a lower limit of 15,487.72 pesos; a fixed quota of 1,640.18, and a rate to be applied on the surplus of 21.36%.
The formula to calculate what the SAT will deduct from ISR for provisional monthly payments, according to information from the College of Public Accountants of Mexico (CCPM), is the following: the lower limit of your line is subtracted from the 30,000 gross pesos per month , that is to say 15,487.72 pesos.
To that difference, which is 14,512.28 pesos, the rate on the surplus is applied, which is 21.36%, the result is 3,099.82 pesos and it is called marginal tax.
The sum of the marginal tax, plus the fixed fee that is 1,640.18 pesos, is the amount that will be deducted from ISR, in this case 4,740.00 pesos, which corresponds to 15.80% of gross income, which is 30,000 pesos per month.