{
  "$comment": "Machine-readable companion to https://valem.run/calculators/mexico/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/mexico/net-salary",
  "dataUrl": "https://valem.run/calculators/mexico/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Mexico sueldo neto model by Valem (https://valem.run/calculators/mexico/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/mexico/net-salary/verify",
  "country": "mexico",
  "countryName": "Mexico",
  "formula": "net-salary",
  "formulaName": "Sueldo neto",
  "title": "Calculadora Sueldo Neto — Mexico net pay",
  "answer": "Your Mexican net pay is gross minus employee IMSS contributions and ISR income tax withholding.",
  "lang": "en",
  "currency": "MXN",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 3 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 3,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "SAT — tarifa mensual art. 96 LISR (Anexo 8 RMF 2026)",
      "url": "https://www.sat.gob.mx",
      "checked": "2026-08-05"
    },
    {
      "label": "IMSS — cuotas obrero-patronales",
      "url": "https://www.imss.gob.mx",
      "checked": "2026-08-05"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossMonthly",
      "type": "number",
      "label": "Sueldo bruto / mes (MXN)",
      "format": "currency",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "imss",
      "type": "number",
      "label": "IMSS (cuota obrera)",
      "format": "currency",
      "formula": "$round(grossMonthly * $const.imssRate, 2)"
    },
    {
      "name": "isrTarifa",
      "type": "number",
      "label": "ISR según tarifa art. 96",
      "format": "currency",
      "formula": "($b := grossMonthly; $round($b <= 746.04 ? $b * 0.0192 : $b <= 6332.05 ? 14.32 + ($b - 746.05) * 0.0640 : $b <= 11128.01 ? 371.83 + ($b - 6332.06) * 0.1088 : $b <= 12935.82 ? 893.63 + ($b - 11128.02) * 0.1600 : $b <= 15487.71 ? 1182.88 + ($b - 12935.83) * 0.1792 : $b <= 31236.49 ? 1639.32 + ($b - 15487.72) * 0.2136 : $b <= 49233.00 ? 4005.46 + ($b - 31236.50) * 0.2352 : $b <= 93993.90 ? 8237.45 + ($b - 49233.01) * 0.3000 : $b <= 125325.20 ? 21665.72 + ($b - 93993.91) * 0.3200 : $b <= 375975.61 ? 31691.85 + ($b - 125325.21) * 0.3400 : 116912.87 + ($b - 375975.62) * 0.3500, 2))"
    },
    {
      "name": "subsidio",
      "type": "number",
      "label": "Subsidio al empleo",
      "format": "currency",
      "formula": "($s := grossMonthly <= $const.subsidioTope ? $const.subsidioMonto : 0; $round($s < isrTarifa ? $s : isrTarifa, 2))"
    },
    {
      "name": "isr",
      "type": "number",
      "label": "ISR a retener",
      "format": "currency",
      "formula": "($x := isrTarifa - subsidio; $round($x > 0 ? $x : 0, 2))"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Neto / mes",
      "format": "currency",
      "formula": "$round(grossMonthly - imss - isr, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 15,000 MXN — tramo del 17,92%, sin subsidio",
      "given": {
        "grossMonthly": 15000
      },
      "expect": {
        "imss": 375,
        "isrTarifa": 1552.78,
        "subsidio": 0,
        "isr": 1552.78,
        "netMonthly": 13072.22
      }
    },
    {
      "description": "S2 8,000 MXN — el subsidio al empleo casi anula el ISR",
      "given": {
        "grossMonthly": 8000
      },
      "expect": {
        "imss": 200,
        "isrTarifa": 553.3,
        "subsidio": 535.65,
        "isr": 17.65,
        "netMonthly": 7782.35
      }
    },
    {
      "description": "S3 60,000 MXN — tramo del 30%",
      "given": {
        "grossMonthly": 60000
      },
      "expect": {
        "isrTarifa": 11467.55,
        "subsidio": 0,
        "isr": 11467.55,
        "netMonthly": 47032.45
      }
    }
  ],
  "spec": {
    "id": "net-salary-mexico",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossMonthly": {
          "type": "number",
          "minimum": 0
        },
        "imss": {
          "type": "number",
          "readOnly": true
        },
        "isrTarifa": {
          "type": "number",
          "readOnly": true
        },
        "subsidio": {
          "type": "number",
          "readOnly": true
        },
        "isr": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "imssRate": 0.025,
      "subsidioMonto": 535.65,
      "subsidioTope": 11492.66
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossMonthly': 15000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.imss",
        "expr": "$round(grossMonthly * $const.imssRate, 2)"
      },
      {
        "path": "$.isrTarifa",
        "expr": "($b := grossMonthly; $round($b <= 746.04 ? $b * 0.0192 : $b <= 6332.05 ? 14.32 + ($b - 746.05) * 0.0640 : $b <= 11128.01 ? 371.83 + ($b - 6332.06) * 0.1088 : $b <= 12935.82 ? 893.63 + ($b - 11128.02) * 0.1600 : $b <= 15487.71 ? 1182.88 + ($b - 12935.83) * 0.1792 : $b <= 31236.49 ? 1639.32 + ($b - 15487.72) * 0.2136 : $b <= 49233.00 ? 4005.46 + ($b - 31236.50) * 0.2352 : $b <= 93993.90 ? 8237.45 + ($b - 49233.01) * 0.3000 : $b <= 125325.20 ? 21665.72 + ($b - 93993.91) * 0.3200 : $b <= 375975.61 ? 31691.85 + ($b - 125325.21) * 0.3400 : 116912.87 + ($b - 375975.62) * 0.3500, 2))"
      },
      {
        "path": "$.subsidio",
        "expr": "($s := grossMonthly <= $const.subsidioTope ? $const.subsidioMonto : 0; $round($s < isrTarifa ? $s : isrTarifa, 2))"
      },
      {
        "path": "$.isr",
        "expr": "($x := isrTarifa - subsidio; $round($x > 0 ? $x : 0, 2))"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(grossMonthly - imss - isr, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Sueldo neto",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Sueldo bruto / mes (MXN)",
              "bind": "$.grossMonthly"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Neto / mes",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "MXN"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Detalle",
              "items": [
                {
                  "label": "Bruto",
                  "bind": "$.grossMonthly",
                  "format": "currency",
                  "currency": "MXN"
                },
                {
                  "label": "IMSS (cuota obrera)",
                  "bind": "$.imss",
                  "format": "currency",
                  "currency": "MXN"
                },
                {
                  "label": "ISR según tarifa art. 96",
                  "bind": "$.isrTarifa",
                  "format": "currency",
                  "currency": "MXN"
                },
                {
                  "label": "Subsidio al empleo",
                  "bind": "$.subsidio",
                  "format": "currency",
                  "currency": "MXN"
                },
                {
                  "label": "ISR a retener",
                  "bind": "$.isr",
                  "format": "currency",
                  "currency": "MXN"
                },
                {
                  "label": "Neto",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "MXN"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'México 2026: ISR con la tarifa mensual completa del artículo 96 de la LISR (cuota fija más porcentaje marginal, once tramos del 1,92% al 35%), menos el subsidio al empleo de 535,65 MXN al mes para ingresos de hasta 11.492,66 MXN (UMA mensual 3.566,22 x 15,02%). La cuota obrera del IMSS se aproxima al 2,5%: enfermedad y maternidad 0,40% sobre el excedente de 3 UMA, invalidez y vida 0,625% y cesantía y vejez 1,125%. Estimación, no es asesoría fiscal.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Fuentes",
              "items": [
                {
                  "label": "SAT — tarifa mensual art. 96 LISR (Anexo 8 RMF 2026)",
                  "url": "https://www.sat.gob.mx",
                  "date": "2026-08-05"
                },
                {
                  "label": "IMSS — cuotas obrero-patronales",
                  "url": "https://www.imss.gob.mx",
                  "date": "2026-08-05"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 15,000 MXN — tramo del 17,92%, sin subsidio",
        "given": {
          "$.grossMonthly": 15000
        },
        "expect": {
          "$.imss": 375,
          "$.isrTarifa": 1552.78,
          "$.subsidio": 0,
          "$.isr": 1552.78,
          "$.netMonthly": 13072.22
        }
      },
      {
        "description": "S2 8,000 MXN — el subsidio al empleo casi anula el ISR",
        "given": {
          "$.grossMonthly": 8000
        },
        "expect": {
          "$.imss": 200,
          "$.isrTarifa": 553.3,
          "$.subsidio": 535.65,
          "$.isr": 17.65,
          "$.netMonthly": 7782.35
        }
      },
      {
        "description": "S3 60,000 MXN — tramo del 30%",
        "given": {
          "$.grossMonthly": 60000
        },
        "expect": {
          "$.isrTarifa": 11467.55,
          "$.subsidio": 0,
          "$.isr": 11467.55,
          "$.netMonthly": 47032.45
        }
      }
    ]
  }
}