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Calculadora de Salarios México 2025

Proyección anual, IMSS, ISR y Subsidio al Empleo.

Salario Mínimo 2025

$278.80

UMA 2025

$113.14

SDI

$292.93

Factor: 1.0507•14 días vac.

Salario Diario (MXN)

Mensual Bruto Aprox: $8,475.52

Fecha de Ingreso

Prima de Riesgo

Neto Anual Estimado

$106,864.04

Suma de 24 quincenas + Aguinaldo + Prima Vacacional.

Costo Total Patronal Anual

$146,001.46

Incluye Salario, IMSS, Infonavit e ISN.

Ajuste Anual de ISR

Cálculo Anual de ISR (Ajuste)

Total Ingresos Gravables Anuales

$102,494.04

ISR Anual Calculado (Tabla Anual)

$7,346.17

(-) Subsidio al Empleo Acumulado

$0.00

(=) ISR Anual Neto

$0.00

Después de aplicar el subsidio

ISR Retenido en Nómina (Suma)

$0.00

ISR a Cargo (Ajuste a Retener)

$0.00

El ISR retenido durante el año fue menor al impuesto anual calculado. Esta diferencia debe retenerse al empleado en el ajuste anual.

Neto Mensual del Empleado

Mes	Quincenas	Neto Mensual
Enero	Q1, Q2	$9,451.32
Febrero	Q3, Q4	$8,475.52
Marzo	Q5, Q6	$8,475.52
Abril	Q7, Q8	$8,475.52
Mayo	Q9, Q10	$8,475.52
Junio	Q11, Q12	$8,475.52
Julio	Q13, Q14	$8,475.52
Agosto	Q15, Q16	$8,475.52
Septiembre	Q17, Q18	$8,475.52
Octubre	Q19, Q20	$8,475.52
Noviembre	Q21, Q22	$8,475.52
Diciembre	Q23, Q24	$12,657.52
Total Anual		$106,864.04

Desglose de Nómina Quincenal

Periodo	Sueldo Bruto	Ingresos Exentos	Ingresos Gravados	ISR	Subsidio	IMSS (Obrero) Total	Enf. y Mat.	Inv. y Vida	Cesantía	Neto a Pagar	IMSS Patronal Total	Cuota Fija	Enf. y Mat.	Riesgo Trab.	Inv. y Vida	Guarderías	Retiro	Cesantía	Infonavit	ISN (4%)	Costo Total
Q1Prima Vac.	$5,213.56	$975.80	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$5,213.56	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$208.54	$6,874.72
Q2	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q3	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q4	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q5	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q6	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q7	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q8	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q9	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q10	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q11	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q12	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q13	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q14	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q15	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q16	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q17	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q18	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q19	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q20	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q21	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q22	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q23	$4,237.76	$0.00	$4,237.76	$302.52	$237.33	$0.00	$0.00	$0.00	$0.00	$4,237.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$169.51	$5,859.89
Q24Aguinaldo	$8,419.76	$3,394.20	$5,025.56	$388.23	$237.33	$0.00	$0.00	$0.00	$0.00	$8,419.76	$1,229.11	$350.82	$77.92	$24.20	$77.92	$44.53	$89.05	$236.30	$222.63	$336.79	$10,209.17
TOTAL	$106,864.04	$4,370.00	$102,494.04	$7,346.17	$5,695.80	$0.00	$0.00	$0.00	$0.00	$106,864.04	$29,498.75	$8,419.79	$1,870.07	$580.84	$1,870.07	$1,068.61	$2,137.22	$5,671.12	$5,343.06	$4,274.56	$146,001.46

Detalle de Costo Patronal

Desglose de Costo Patronal Mensual

Suma de las primeras 2 quincenas (Enero - Q1 + Q2)

Seguridad Social (IMSS)

Cuota Fija (Enf. y Mat.)$701.65
Excedente 3 UMA$0.00
Prestaciones en Dinero$62.34
Gastos Médicos Pensionados$93.50
Riesgo de Trabajo$48.40
Invalidez y Vida$155.84
Guarderías y Prest. Soc.$89.05
Subtotal IMSS$1,150.78

Retiro, Cesantía y Vejez

Retiro (2.0%)$178.10
Cesantía y Vejez (5.31%)$472.59
Subtotal RCV$650.70

Vivienda

Infonavit (5%)$445.26

Impuestos Locales

Impuesto s/ Nómina (4%)$395.25

Provisiones Mensuales

Aguinaldo (1/12)$348.50
Prima Vacacional (1/12)$81.32

Salario Bruto

Salario Bruto Mensual (Q1+Q2)$9,451.32

Σ IMSS + Impuestos Locales$1,546.03

Σ RCV + Vivienda$1,095.95

Costo Patronal Total Mensual$12,734.61

Metodología IMSS 2025

Metodología de Cálculo IMSS 2025

Desglose de cuotas obrero-patronales y bases de cotización utilizadas.

Conceptos Clave

SBC (Salario Base de Cotización): Es el Salario Diario Integrado (SDI) topeado a 25 UMAs.
UMA (Unidad de Medida y Actualización): Referencia económica ($113.14 MXN en 2025).
Cuota Fija Patronal: 20.40% aplicado sobre 1 UMA diaria por cada día cotizado.
Excedente (3 UMA): Cuota adicional si el SBC supera 3 veces la UMA.

Tabla de Cuotas y Porcentajes

Seguro	Concepto	Base	Patrón (%)	Trabajador (%)
Enf. y Maternidad	Cuota Fija	UMA	20.40%	-
	Excedente (3 UMA)	Diferencia (SBC - 3 UMA)	1.10%	0.40%
	Prestaciones en Dinero	SBC	0.70%	0.25%
	Gastos Médicos Pensionados	SBC	1.05%	0.375%
Riesgos de Trabajo	Cuota Patronal	SBC	0.54355% (Mínimo)	-
Invalidez y Vida	Invalidez y Vida	SBC	1.75%	0.625%
Guarderías	Guarderías y Prest. Soc.	SBC	1.00%	-
Retiro, Cesantía y Vejez	Retiro	SBC	2.00%	-
Retiro, Cesantía y Vejez	Cesantía y Vejez	SBC	Progresivo (Ver Tabla)	1.125%
Vivienda	Infonavit	SBC	5.00%	-

Cuota Patronal Progresiva: Cesantía y Vejez (2025)

Según reforma al sistema de pensiones (Artículo Segundo Transitorio), vigente a partir de 2023 con incremento gradual hasta 2030. Valores para 2025:

Salario Base (SBC)	Cuota Patronal 2025
Salario Mínimo	3.150%
1.01 SM a 1.50 UMA	3.544%
1.51 a 2.00 UMA	4.426%
2.01 a 2.50 UMA	4.954%
2.51 a 3.00 UMA	5.307%
3.01 a 3.50 UMA	5.559%
3.51 a 4.00 UMA	5.747%
4.01 UMA en adelante	6.422%

Tablas de Impuestos (Referencia)

Tablas de ISR y Subsidio 2025

Límite Inferior	Límite Superior	Cuota Fija	% Excedente
$0.01	$746.04	$0.00	1.92%
$746.05	$6,332.05	$14.32	6.40%
$6,332.06	$11,128.01	$371.83	10.88%
$11,128.02	$12,935.82	$893.63	16.00%
$12,935.83	$15,487.71	$1,182.88	17.92%
$15,487.72	$31,236.49	$1,640.18	21.36%
$31,236.50	$49,233.00	$5,004.12	23.52%
$49,233.01	$93,993.90	$9,236.89	30.00%
$93,993.91	$125,325.20	$22,665.17	32.00%
$125,325.21	$375,975.61	$32,691.18	34.00%
$375,975.62	En adelante	$117,912.32	35.00%