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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Mexico /6. Globally mobile employees /6.1 Social security for globally mobile employees / 6.1.3 Employer has no place of business in jurisdiction

6.1.3 Employer has no place of business in jurisdiction

Mexico

Social Security Law, Art 12 makes any worker (Mexican or foreign) liable for contributions regardless of the legal personality of the employer.

Where the

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3.1 Employee stock options

1.4 Other employer costs/subsidies

8.1 Penalties for non-compliance

9.1.4 Expats and labour quotas

2.2.5 Québec health services fund

6.3 Inbound employees on assignment

3.2 Restricted Stock Units (RSU's)

3.7 Performance-related bonuses

3.1 Minimum wage and overtime

1.1 Introduction: overview of the domestic payroll system

8.1 Late payment surcharges and penalty to be imposed by China tax bureau

2.1.2 Calculating income tax withholding

7. Travel and subsistence

5.3 Foreign employers

9.3 Work visas

2.2.1 Mexican Social Security Institute (IMSS)

3.2 Food coupons

3.1 Minimum wage and working hours

6.1.2 Reciprocal agreements

6.2 Double tax relief

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