State reforms | Payroll tax 2022
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State reforms | Payroll tax 2022

CHANGES IN PAYROLL TAX RATES

STATE OF AGUASCALIENTES  Decreases from 2.5% to 2%
STATE OF CAMPECHE Modifies the payroll tax determination, going from a gradual rate in 2021 to a fixed rate of 3% in 2022 in the case of disbursements or payments made in cash or in-kind for remuneration of subordinated personal labor
STATE OF CHIHUAHUA Increases from 3% to 4%
STATE OF GUANAJUATO Increases from 2.3% to 3%
STATE OF JALISCO Increases gradually from 2% to 3%
STATE OF NAYARIT Increases from 2% to 3%
STATE OF QUERETARO Increases from 2% to 3%
STATE OF SAN LUIS POTOSI  Increases from 2.5% to 3%
STATE OF ZACATECAS  Increases from 2.5% to 3%

 

Likewise, several states reformed, added, and repealed various provisions of the Treasury Law; among these modifications and stimuli are the following:

STATE OF AGUASCALIENTES

• Annual informative return. The obligation to submit an annual informative return on payments made for remuneration is repealed.

• Payroll tax withholding. The tax withholding for the provision of personnel services will be accredited in the case of specialized services or execution of works in terms of the LFT.

STATE OF CAMPECHE

• Notice of labor intermediary. The obligation to file the labor intermediary notice before the State Tax Administration Service is repealed for those contractors who applied to the labor subcontracting regime, establishing it only for the 2022 fiscal year.

STATE OF CHIHUAHUA

A monthly tax stimulus is granted according to the following table:

Number of employees in the month Monthly fiscal stimulus
From 1 to 10 employees 20%
From  11  to  30  employees 10%
From  31  to  50  employees 5%


GUANAJUATO STATE

• Addition to the ISN object. Article 6 LHEG (Ley de Hacienda del Estado de Guanajuato, in spanish):

People who pay taxes under the Simplified Trust Regime and make payments that cause ISN may opt for the ISN Simplified Regime. Article 17 LHEG

STATE OF ZACATECAS

• Assumptions for the obligation file an opinion

One of the assumptions is reformed to be required to file an opinion by a public accountant for local contributions in the State

• Tax incentives

Companies that start operations and submit a registration notice to the State Finance Secretariat during the tax year 2022 will have a tax incentive of 100% tax.

• Stimulus in tax debts

Reduction of debts prior to the tax year of 2022, up to 50%, will be in force from January to March 2022.

STATE OF NUEVO LEON

Decree by which various provisions are reformed, added, and repealed. (Addition to article 154 Bis, LHENL, Ley de Hacienda del Estado de Nuevo León in spanish)

It is established to include as part of the object of the ISN all disbursements made for concepts that are assimilated to income from salaries and honorariums as per article 94 of the Income Tax Law.

• Agreements regarding to the Payroll Tax of the State of Nuevo León, tax year 2022

To support and benefit the correct fulfillment of the obligations related to the Payroll Tax of the State of Nuevo León, on December 29, the following agreements were published in their Official Newspaper.

1. Economic Boost Agreement:

• 100% tax reduction concerning expenditures for new hires of women considered heads of households, people with disabilities, people aged 60 or over, and hiring of young workers for their first job for a term of 4 years from the hiring date.

• 100% reduction of the Tax for a 4 year period to natural and legal persons that during the year 2022 start business activities in the northern and southern regions of the State.

2. Agreement of Facilities to Withholders in Payroll Tax Matters (ISN):

Taxpayers required to withhold payroll tax in terms of art. 158 Bis of the LHE may request administrative facilities to consider the obligation of said article fulfilled.

Decree amending the Tax Code of the State of Nuevo León. (Article 28, REFORMED, P.O.)

Article 28 is reformed, which informs about the presentation of periodic declarations.

OAXACA STATE

Income Law of the State of Oaxaca fiscal year 2022, Second Title, Tax Incentives in Terms of the Tax on Expenditures for the Remuneration to Personal Work

• Article 18. Tax incentive of 25% for micro-businesses with a range of 1 to 10 workers and 10% for small businesses with a range of 11 to 50 workers.

• Article 19. Tax incentive of 50% in favor of individuals, legal entities, or economic units that start business operations in the tax year 2022 within the territory of the State of Oaxaca and generate more than 50 direct jobs.

• Article 20. Tax incentive of 100% on updates, surcharges, and fines generated during fiscal years 2018, 2019, 2020, 2021, and 2022 

• Article 21. Tax incentive of 50% regarding the Tax caused and a 100% in surcharges and updates generated in the corresponding two-month period, for those of the private sector that are up to date in the payment of this Tax and that have decreased their income by 50% or more compared to the previous year.

STATE OF PUEBLA

Income Law of the State of Puebla 2022. Title Eighth art. 114: Taxpayers subject to it may enjoy tax incentives:

• 25% reduction in the payment of Tax for those with up to 4 workers from Jan-Dec 2022.

• 100% tax reduction for those who employ disabled people.

• 100% reduction in the tax payment for those who employ people over 60 years of age.

• 100% reduction in tax payment for those who employ people without prior registration to the IMSS.

Article 115. 4% reduction on the total amount of the declared annual payment.

STATE OF SONORA

State Income Law for the year 2022, Article 7 Tax Stimuli on Remuneration of Personal Work Matters.

1. Reduction of 100% tax on natural and legal persons who start business operations in the State, corresponding to the activities provided for in the first paragraph of Article 8o. of this Law

2. Reduction of 100% to the taxpayers who develop the activities foreseen in the first paragraph of Article 8o. of this Law and that directly generate new permanent jobs in the Entity during the fiscal year 2022.

3. 100% reduction for taxpayers who hire workers aged 55 and over.

4. 100% reduction for taxpayers incorporated in Limited Liability (S de RL) and Variable Capital (CV) companies of public interest, and auxiliary cooperation agencies carrying out activities of public interest and whose operation is financed through the concurrence of public and private resources.

5. Fixed fee incentive for those who 75% of their trips are to transport agricultural workers to their work centers

6. Reduction equivalent to the amount invested in the payment of Tax for those taxpayers who make investments in construction, improvements, rehabilitation, or maintenance in public facilities for the practice of sports.

7. 50% reduction for taxpayers engaged in agricultural, forestry, livestock, aquaculture, or fishing activities.

8. Incentive equivalent to the amount invested for those taxpayers who financially support artistic and cultural projects of artists, creators, and cultural promoters from Sonora.

9. 100% incentive for financially supporting small farmers, ranchers, poultry farmers, and bee farmers in Sonora.

10. Support incentive equivalent to that invested by those who financially support sports projects in Sonora.

STATE OF TLAXCALA

Income Law of the State of Tlaxcala, Tax Incentives, Section I, Tax Promotion Certificate

Exemptions and Tax Incentives

• Article 16. 100% tax exemption for taxpayers who create jobs or add workers in 2022, on those jobs generated or added

• Article 17. Tax incentive of 20% to taxpayers who maintain the number of registered workers as of December 2021 and generate new jobs.

• Article 23. Tax incentive 33% those taxpayers subject to the payment of the 3% rate whose domicile is temporary or permanent in the State, and who do not enjoy the benefits provided for in articles 14 to 17.

STATE OF YUCATAN

Decree 433/2021 by which various articles of the General Law of Finance of the State of Yucatan on subcontracting are reformed and added.

The term labor subcontracting is replaced for all purposes of this law; likewise, taxpayers during their first year of activities and those taxpayers who directly generate new permanent jobs in the state, when workers come from employer substitution, are excluded from the stimulus consisting of the exemption from the payment of the tax on expenditures for the remuneration of personal work. 

Individuals, legal entities, or economic units that, on the date of entry into force of this decree, are registered in the state registry of taxpayers and should withhold the Tax on expenditures for remuneration of personal work, as well as intermediaries, contractors, third parties or any person who provides specialized services or execution of specialized works, must file the Notice of modification of their registered data, for which they will have one month.

STATE OF QUINTANA ROO

Payroll tax law of the State of Quintana Roo. The last reform was published on December 22, 2021.

Article 4 Those who hire the provision of personnel services or execution of works through a third party, whatever their name, domiciled within or outside the territory of the State, must file a notice, which must be ratified within the first two months of the following fiscal year, and register in the Registry of Providers of Specialized Services of Personnel or Execution of Specialized Works.

If you require additional information in this regard, contact us, and we will gladly support you.

 

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