멕시코¶
The Mexico payroll localization covers salary computations for employees, including employee and employer payroll taxes.
Before configuring the Mexico localization, review the general payroll documentation, which covers basic configurations and settings applicable to all localizations.
Odoo 앱 및 관련 모듈¶
Install the following modules to get all the features of the Mexico payroll localization:
이름 |
기술적 명칭 |
종속성 |
내용 |
|---|---|---|---|
멕시코 - 급여 |
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|
Adds the required fields to manage employee payroll and time off data. |
멕시코 - 급여 CFDI |
|
|
Adds the ability to sign CFDI payroll documents with the government. |
멕시코 - 회계와 통합된 급여 |
|
|
Adds the required rules and parameters to manage local payroll calculations. |
팁
Installing the Mexico - Payroll CFDI module automatically installs both the Mexico - Payroll and Mexico - Payroll with Accounting modules.
더 보기
회사 환경설정¶
First, the company must be configured. Navigate to . From the list, select the desired company, and configure the following fields:
회사명: 이 필드에 사업체 이름을 입력합니다.
Address: Complete the full address, including the City, State, Zip Code, and Country.
중요
The state selected in the company’s address is associated as the work address by default for the employee, and the one used to calculate payroll taxes.
RFC: Enter the company’s RFC number.
Company ID : This field is not used in the Mexico localization, and should remain blank.
Currency: By default, MXN is selected. If not, select MXN from the drop-down menu.
전화번호: 회사 전화번호를 입력합니다.
이메일: 일반 연락처 정보로 기재할 이메일을 입력합니다.
경고
Ensure the information is accurate, as it is used when calculating various taxes.
임직원 관리¶
Every employee being paid must have their employee profiles configured for the Mexico payroll localization. Additional fields are present after configuring the database for Mexico.
To update an employee form, open the app and click on the desired employee record. On the employee form, configure the required fields in the related tabs.
작업 탭¶
Enter the Work Address for the employee in the Location section of the Work tab.
중요
The state selected in this address determines which salary rules Odoo applies when calculating taxes.
개인 탭¶
Ensure the employee has a minimum of one trusted bank account listed in the Bank Accounts field in the Private Contact section.
These accounts are used to pay the employee. Payroll cannot be processed for employees without a trusted bank account. If no trusted bank account is set, a warning appears on the Payroll dashboard and an error occurs when attempting to run payroll.
Ensure the Legal Name and Gender fields are populated and configured in the Personal Information section.
Ensure the following fields are properly populated in the Citizenship section:
국적 (국가): 직원의 국적이 속한 국가.
SSN No (Social Security Number): A personal 11-digit NSS number.
RFC (Registro Federal de Contribuyentes): A personal 13-digit alphanumeric tax identification number.
CURP (Clave Única de Registro de Población): A personal 18-character alphanumeric code.
급여 탭¶
계약서 전체보기 섹션¶
This section holds information that drives salary calculations. Ensure the following fields are configured:
Contract: The time period the contract is valid for. If the second field is left blank, the contract runs indefinitely.
임금 유형: 직원의 급여 지급 방식을 선택합니다.
Select Fixed Wage for salaried employees who receive the same amount each pay period.
근무 시간 기준으로 급여를 받는 직원의 경우 시간당 임금 을 선택합니다.
팁
Set a default Wage Type in the salary Structure Type to configure employees in bulk. If needed, the default can be overridden on individual employee records if exceptions are needed.
Wage: Enter the amount and frequency the employee is paid.
Contract Type: Determines how the employee is paid and classified, such as Indefinite Term Employment Contract, Hourly Wage Employment, Seasonal Employment Contract.
중요
계약 유형 필드는 급여 명세서에서 확인할 수 있습니다.
Pay Category: Select Mexico: Employee. for this field. This defines when the employee is paid, their default working schedule, and the work entry type it applies to.
Regime Type: Select the correct regime type (Régimen de Contratación) for the employee. The selected regime type determines the employee’s benefits, taxes, and social security contributions.
스케줄 섹션¶
Work Entry Source: Select Working Schedule, which creates work entries based on the employee’s assigned working schedule (e.g., 40 hours per week).
참고
The Mexico payroll localization is currently not able to create work entries from the Attendances or Planning apps.
Extra Hours: Tick the checkbox to allow the Attendances app to add any extra work entries logged by the employee.
Working Hours: Using the drop-down menu, select the default work schedule. This is particularly important for employees available to receive overtime pay (typically hourly employees, not salaried).
옵션 섹션¶
Enter the Holiday Bonus Rate percentage given annually ot the employee in the corresponding field. The percentage is calculated from the employee’s base salary.
If the employee is contributing to a Savings Fund, enter the monthly amount to be contributed. The employer typically matches this amount, and the money is placed in a savings account that is accessible once a year to the employee.
바우처 섹션¶
Some companies may offer extra benefits in the form of vouchers, which are paid to employees for food and transportation costs. If the company provides these benefits, configure the following fields:
Payment Period: Using the drop-down menu, select how often the vouchers are paid out. The default options are either Last Day of the Month, if employees are paid at the end of the month, or In the period, if the vouchers are broken up and evenly distributed according to the payment schedule, such as weekly or bi-weekly.
Meal Vouchers: Enter the monthly amount paid to the employee towards food expenses.
Transport Vouchers: Enter the monthly amount paid to the employee towards transportation, such as bus fare or parking fees.
Gasoline Vouchers: Enter the monthly amount paid to the employee for their vehicle’s gas.
참고
The monetary amount for the vouchers is the monthly amount given to employees. If the Payment Period is set to In the period, Odoo calculates the voucher amount for each pay period.
For example, if an employee is paid weekly, and their Meal Voucher is set to $100, the employee receives $25 in every weekly paycheck.
infonavit 크레딧 추가하기¶
To create an INFONAVIT credit, click Add a line, and a Create an Infonavit Credit pop-up window loads.
By default, the Status field is populated with In Progress. This indicates the credit is active.
Next, select the Type of credit, either a Fixed Monetary Fee, a Percentage, or a Discount Factor. After this field is configured, a corresponding field appears on the form.
Enter the Monthly Insurance to be paid directly to the debt. If any additional funds are contributed by the employee, enter the additional amount in the Extra Fixed Monthly Contribution field.
The last field corresponds to the Type selected. Enter the Fixed Monetary Fee, Percentage, or Discount Factor in the field.
Once all fields are configured, click the Save & Close button, and the credit is added to the INFONAVIT section.
중요
Once INFONAVIT credits are fully paid, the payroll officer must change the Status of each completed line item to Closed.
If the payroll officer does not change the status, money will continue to be contributed to the employee’s account in all subsequent paychecks.
대출 기금 섹션¶
FONACOT is a Mexican government program that provides employees with low-cost loans for various needs, such as home improvements, education, or emergencies.
The FONACOT section is where employee repayments are configured.
Fonacot 크레딧 추가하기¶
To add a line to the FONACOT section, click Add a line, and a blank line loads. The Status is set to In Progress, by default.
Enter the monthly payment amount in the Import field. If the employee wishes to make any additional payments each month, enter the value in the Extra Monthly Contribution field.
중요
Once FONACOT loans are paid off, the payroll officer must change the Status of each completed line item to Closed.
If the payroll officer does not change the status, money will continue to be taken out of the employee’s account in all subsequent paychecks.
급여 환경설정¶
Several sections within the Payroll app installs a salary structure, structure type, rules, and rule parameters specific to Mexico.
Prior to running payroll, the CFDI must also be configured.
CFDI 환경설정¶
The CFDI is a required electronic tax receipt that acts as a digital invoice. The CFDI must be certified by a PAC before being submitted to the Mexican Tax Administration (SAT).
This document serves as proof of income, expenses, and payroll, and requires both a UUID and a digital signature, to comply with Mexican tax laws.
First, navigate to , and scroll to the CFDI section.
Enter the Employer IMSS ID in the corresponding field, and select the appropriate Risk Type using the drop-down menu. If no risk is associated with the company, select Does Not Apply.
참고
Mexico assigns different Risk Types based on several factors, including information cross-referenced from previously submitted employee and employer. Consult the company’s payroll officer to determine the correct risk type.
급여 구조 및 구조 유형¶
When the l10n_mx_hr_payroll module is installed, a new Salary Structure gets installed, Mexico: Employee. This structure includes two Structure Types, a Mexico: Regular Pay, and a Mexico: Christmas Bonus.
The Salary Structure contains all the individual salary rules for each Structure Type, which informs the Payroll app how to calculate employee payslips.
급여 규칙¶
To view the salary rules that inform the salary structure what to do, navigate to and expand the Mexico: Employee group to reveal the two available structure types. Click Mexico: Regular Pay to view the detailed regular pay salary rules.
Each rule defines how pay is calculated, taking into account factors such as bonuses, allowances, vouchers, and taxes.
규칙 매개변수¶
Some calculations require specific rates associated with them, such as bonuses and holidays. Rule Parameters are capable of listing a value, either a percentage or a fixed amount, to reference in the salary rules.
Most rules pull information stored in the parameters module to get the rate of the rule (a percentage) and the cap (a dollar amount).
To view rule parameters, navigate to . Here, all rule parameters are displayed with their linked Salary Rules, which can be accessed. Review the parameters associated with a rule by looking for the Name of the rule, and make any edits as needed.
In Mexico, all companies are required to configure the following rule parameters:
멕시코: 위험 보험료율 (Prima de Riesgo del IMSS): 위험 보험료율 은 직업별 위험 보험료(Prima de Riesgo de Trabajo) 라는 용어로도 쓰입니다. 이는 기업에서 IMSS, 즉 멕시코 사회보장 기관 에 의무적으로 납부해야 하는 금액입니다. 이 금액은 기업의 사고 발생률 을 기준으로 산정되며, 기업에서 신고한 사고 건수 및 해당 기업 유형에서 발생하는 일반적인 위험 수준 등 여러 요소를 고려하여 계산됩니다. 이 비율은 각 기업별로 IMSS 에서 결정하므로, 멕시코 급여 현지화를 설정할 때 이 비율을 반드시 업데이트해야 합니다.
Mexico: Christmas Bonus (Días de Aguinaldo): In Mexico, an annual Christmas bonus is given to all employees. The bonus must be for a minimum of 15 days of pay. Companies that provide a higher bonus must modify this value. In Odoo, all employees of a company recieve the same amout of paid days for their Chirstmas bonus.
Mexico: Holiday Table (Tabla de vacaciones): This rule outlines the number of vacation days an employee is allocated, based on their years of service. This must be modified, if needed, to reflect the company’s paid vacation policy.
Example
The Mexico: Risk Bonus Rate of a company is different from the one added by default in Odoo. To update this, navigate to , then, filter the results by Mexico: Risk Bonus Rate, and edit the Parameter Value.
중요
Odoo adds updated rule parameters for the current calendar year. It is not recommended to edit rule parameters (other than the four that must be reviewed and updated, listed above) unless a national or state parameter has changed, and is different from the rule parameters created by Odoo. Check with all local and national regulations before making any changes to rule parameters.
멕시코 급여 실행¶
Before running payroll, the payroll officer must validate employee work entries to confirm pay accuracy and catch errors. This includes checking that all time off is approved and any overtime is appropriate.
Work entries sync based on the employee’s contract configuration. Odoo pulls from the assigned working schedule, attendance records, planning schedule, and approved time off.
Any discrepencies or conflicts must be resolved, then the work entries can be regenerated.
Once everything is correct, draft payslips can be created individually or in batches, referred to in the Payroll app as Pay Runs.
참고
To cut down on the payroll officer’s time, it is typical to process payslips in batches, either by wage type (fixed salary vs hourly), pay schedule (weekly, bi-weekly, monthly, etc.), department (direct cost vs. administration), or any other grouping that best suits the company.
The process of running payroll includes different actions that need to be executed to ensure that the amount withheld for funds and government institutions is correct, the amount that the employee receives as their net salary is correct, and the computation of hours worked reflects the employee’s actual hours worked, among others.
When running a payroll batch, check that the period, company, and employees included are correct before starting to analyze or validate the data.
Once the payslips are drafted, review them for accuracy. Check the Worked Days and Salary Inputs tabs, and ensure the listed worked time is correct, as well as any other inputs. Add any missing inputs, such as commissions, bonuses, and ISR adjustments that are missing.
Next, check the various totals (gross pay, vouchers, IMSS contributions, CEAV, taxes, and gross pay), then click Compute Sheet to update the salary calculations, if there were edits. If everything is correct, click Validate.
회계 체크¶
The accounting process when running payroll has two components: creating journal entries, and registering payments.
전표 항목 생성¶
After payslips are confirmed and validated, journal entries are posted either individually, or in a batch. The journal entry is created first as a draft.
중요
It must be decided if journal entries are done individually or in batches before running payroll.
Twenty-two accounts from the Mexico CoA are included with the payroll localization:
110.01.01 고용 보조금 신청
210.02.01 휴가 수당 지급 준비금
211.01.01 고용주 IMSS 지급금
211.02.01 SAR 지급 준비금
216.01.01 급여 및 보수에 대한 원천징수 또는 소득세
216.11.01 IMSS 윈천징수세
601.01.01 임금 및 급여
601.07.01 공휴일 보너스
601.15.01 Pantry
601.19.01 저축 기금
601.26.01 IMSS 할당량
601.27.01 infonavit 기여금
601.28.01 SAR 기여금
201.01.02 직원 경비 환급
205.06.02 기타 각종 단기 신용대출 (Fonacot)
210.03.01 보너스 지급 준비금
210.04.01 지급용 저축 기금 준비금
211.03.01 infonavit 지급 준비금
601.12.01 Bonus
601.16.02 교통비 (주유권)
601.16.01 운송 (지원)
601.74.01 판매 수수료
참고
The CoA configuration is done by default when a company is located in
Mexico. The account codes and names can be edited to suit the company’s needs. If there is no
CoA account associated with a salary rule (used in a salary
structure), Odoo uses the account Salary Expenses to create the journal entry, regardless of
the nature of the move.
If everything seems correct on the journal entry draft, post the journal entries.
결제 등록¶
After the journal entries are validated, Odoo can generate payments.
중요
To generate payments from payslips,employee’s must have a trusted bank account. If the
employee’s bank account is not marked as trusted, CFDI files cannot be generated through
Odoo.
CFDI XML 파일 생성하기¶
After payslips have bee processed and paid, a CFDI XML file must be generated, which is then electronically submitted to Mexico’s SAT.
To create the CFDI file, open the individual payslip, and click the Generate CFDI button.
Once the file has been created and sent, a record is stored in the chatter.
급여 마감¶
If there are no errors, payroll is completed for the pay period.
크리스마스 보너스 급여 지급¶
To run the annual Christmas bonus, follow the same workflow for regular Mexico payroll, using the Mexico: Christmas Bonus salary structure.