How much is the employment subsidy in 2026?

A fixed monthly amount (lower in January due to the transitional regime) for any income that doesn't exceed the limit; the calculator shows it with the current values.

Who is entitled to the employment subsidy?

Salaried employees whose monthly taxable income doesn't exceed the current limit, per the decree that grants it.

What's the income limit for 2026?

11,492.66 a month. Above that figure the subsidy doesn't apply.

Why is January different?

Because the decree uses a transitional regime for January: 15.59% of the previous year's monthly UMA, versus 15.02% of the current UMA from February to December.

Is the subsidy added to my salary?

Not directly: it's applied against your ISR. If it's larger than the ISR, the ISR is left at zero and the difference isn't handed to you as extra cash.

Do I receive the employment subsidy in cash?

It's applied as a direct subtraction from the ISR owed on your paycheck; if the subsidy is larger than your ISR owed, the difference is actually paid out in cash along with your salary, as long as you meet the current regime's requirements.

Mexico Employment Subsidy Calculator 2026

Mexico · Taxes

Calculate the 2026 employment subsidy that's subtracted from your income tax (ISR) if your monthly taxable income doesn't exceed 11,492.66, with the January transitional regime and the general rate from February to December.

How is it calculated?

The subsidy is a fixed amount: 15.02% of the monthly UMA value (February to December) or 15.59% of the previous year's monthly UMA (January only, transitional regime) — not a table that steps down by bracket. It's applied in full to any income that doesn't exceed the monthly limit of 11,492.66 (prorated if you're paid biweekly or weekly), and is subtracted directly from the ISR determined by the Annex 8 rate table. If the subsidy is larger than the ISR, the ISR to pay is zero — the excess doesn't become extra cash for the employee.

Examples

Monthly income of 5,000 in January
Applicable subsidy: 536.21 (January transitional regime). ISR after subsidy: 0.
Monthly income of 5,000 in June
Applicable subsidy: 535.65. ISR after subsidy: 0.

How the employment subsidy works

It's a fixed amount subtracted from your ISR if your monthly taxable income doesn't exceed 11,492.66. If it's larger than the ISR, the ISR is left at zero: the difference isn't handed to you.

It's not a table that steps down by bracket: the same amount applies to any income within the limit (prorated if you're paid biweekly or weekly). To see the combined effect with ISR, use the payroll income tax calculator or the net salary calculator.

Month	Monthly subsidy amount
January (transitional regime, 15.59% of the 2025 monthly UMA)	536.21
February to December (15.02% of the current monthly UMA)	535.65

Sources

Official Gazette of the Federation (DOF) — Decree granting the employment subsidy (in effect since 2026) — in effect since January 2026 · reviewed on September 25, 2026
SAT (Mexican tax authority) — Annex 8 of the 2026 Miscellaneous Fiscal Resolution (ISR wage and salary rate tables) — in effect since January 2026

Frequently asked questions

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