The Mexico Legislative Balances are what Oracle Payroll Cloud uses to perform
accurate tax reporting and payroll tax calculations.
Mexico Balances
Oracle HCM Cloud requires several balances in order to perform crucial calculations
pertaining to an employee for earnings and statutory deductions, like tax and social
insurance, benefits, pensions, etc.
A list of balances you must consider follows. The dimension information refers to the
following predefined balance dimensions:
- Year to Date: Relationship Tax Unit Year to Date
- Period to Date: Relationship Tax Unit Period to Date
- Month to Date: Relationship Tax Unit Month to Date
- Bi-Month to Date: Relationship Tax two Months to Date
Employee Tax Credits
| Balance |
Year to Date |
Period to Date |
Month to Date |
Bi-Month to Date |
| ISR Subsidy For Employment Paid Regular |
Yes |
Yes |
N/A |
Yes |
Employer Charges
| Balance |
Year to Date |
Period to Date |
Month to Date |
Bi-Month to Date |
| Additional Quota ER |
Yes |
Yes |
N/A |
N/A |
| Benefits in Cash ER |
Yes |
Yes |
N/A |
N/A |
| Benefits in Species ER |
Yes |
Yes |
N/A |
N/A |
| Day Care Centers ER |
Yes |
Yes |
N/A |
N/A |
| Disability and Death ER |
Yes |
Yes |
N/A |
N/A |
| Disease and Maternity ER |
Yes |
Yes |
N/A |
N/A |
| Fixed Quota ER |
Yes |
Yes |
N/A |
N/A |
| INFONAVIT ER |
Yes |
Yes |
N/A |
N/A |
| Pensioners Medical Expenses ER |
Yes |
Yes |
N/A |
N/A |
| Retirement ER |
Yes |
Yes |
N/A |
N/A |
| Separation due to Age ER |
Yes |
Yes |
N/A |
N/A |
| Work Risk Incident ER |
Yes |
Yes |
N/A |
N/A |
Information
| Balance |
Year to Date |
Period to Date |
Month to Date |
Bi-Month to Date |
| Fiscal Arrears |
Yes |
Yes |
N/A |
N/A |
Miscellaneous
| Balance |
Year to Date |
Period to Date |
Month to Date |
Bi-Month to Date |
| Eligible Days for Fixed Earnings |
Yes |
Yes |
N/A |
Yes |
| Eligible Worked Days for Profit Sharing |
Yes |
Yes |
N/A |
N/A |
| Fixed Earnings |
Yes |
Yes |
N/A |
Yes |
| ISR Exempt |
Yes |
Yes |
N/A |
Yes |
| ISR Subject |
Yes |
Yes |
N/A |
Yes |
| ISR Subject for Severance |
Yes |
Yes |
N/A |
N/A |
| ISR Subject NonPeriodic |
Yes |
Yes |
N/A |
N/A |
| ISR Subsidy for Employment |
Yes |
Yes |
N/A |
Yes |
| ISR Subsidy for Employment Paid |
Yes |
Yes |
N/A |
Yes |
| ISR Withheld |
Yes |
Yes |
N/A |
N/A |
| ISR NonWorking Days |
Yes |
Yes |
N/A |
Yes |
| Reduce Regular Absence Days |
Yes |
Yes |
N/A |
Yes |
| Reduce Regular Absence Earnings |
Yes |
Yes |
N/A |
Yes |
| Reduce Regular Absence Hours |
Yes |
Yes |
N/A |
Yes |
| Reduce Regular Days |
Yes |
Yes |
N/A |
Yes |
| Reduce Regular Earnings |
N/A |
N/A |
N/A |
N/A |
| Reduce Regular Hours |
N/A |
N/A |
N/A |
N/A |
| Severance Variable Basis Eligible Compensation |
Yes |
Yes |
N/A |
N/A |
| Exempt for Severance Earnings |
Yes |
Yes |
N/A |
N/A |
| Subject for Severance Earnings |
Yes |
Yes |
N/A |
N/A |
| Severance Fixed Basis Eligible Compensation |
Yes |
Yes |
N/A |
N/A |
| Mexico Sickness statutory balance |
Yes |
Yes |
N/A |
N/A |
| Social Foresight Earnings |
Yes |
Yes |
N/A |
N/A |
| Mexico Social Foresight Earnings statutory balance |
Yes |
Yes |
N/A |
N/A |
| Average SDI |
Yes |
Yes |
N/A |
N/A |
| State tax exempt for bi-month tax rule |
Yes |
Yes |
Yes |
Yes |
| State tax full exempt |
Yes |
Yes |
N/A |
N/A |
| State tax full subject |
Yes |
Yes |
N/A |
N/A |
| Exempt for State Social Foresight Earnings |
Yes |
Yes |
N/A |
Yes |
| Subject for State Social Foresight Earnings |
Yes |
Yes |
N/A |
Yes |
| Variable Earnings |
Yes |
Yes |
Yes |
Yes |
ORA_DAYS
| Balance |
Year to Date |
Period to Date |
Month to Date |
Bi-Month to Date |
| Days Basis of Quotation 1 |
Yes |
Yes |
Yes |
Yes |
| Days Basis of Quotation 2 |
Yes |
Yes |
Yes |
Yes |
| Days Basis of Quotation 3 |
Yes |
Yes |
Yes |
Yes |
ORA_ER_TAXABLE_EARN
| Balance |
Year to Date |
Period to Date |
Month to Date |
Bi-Month to Date |
| INFONAVIT Social Security |
Yes |
Yes |
N/A |
Yes |
| Additional Quota Social Security Max Basis |
Yes |
Yes |
N/A |
Yes |
| Benefits in Cash Social Security Max Basis |
Yes |
Yes |
N/A |
Yes |
| Benefits in Species Social Security Max Basis |
Yes |
Yes |
N/A |
Yes |
| Day Care Centers Social Security Max Basis |
Yes |
Yes |
N/A |
Yes |
| Disability and Death Social Security Max Basis |
Yes |
Yes |
N/A |
Yes |
| Disease and Maternity Social Security Max Basis |
Yes |
Yes |
N/A |
Yes |
| Fixed Quota Social Security Max Basis |
Yes |
Yes |
N/A |
Yes |
| Pensioners Medical Expenses Social Security Max Basis |
Yes |
Yes |
N/A |
Yes |
| Retirement Social Security Max Basis |
Yes |
Yes |
N/A |
Yes |
| Separation due to Age Social Security Max Basis |
Yes |
Yes |
N/A |
Yes |
| Work Risk Incident Social Security Max Basis |
Yes |
Yes |
N/A |
Yes |
ORA_TAX_DEDUCTION_DETAIL
| Balance |
Year to Date |
Period to Date |
Month to Date |
Bi-Month to Date |
| ISR Subsidy For Employment Regular |
Yes |
Yes |
N/A |
Yes |
ORA_TOTAL_ABSENCES
| Balance |
Year to Date |
Period to Date |
Month to Date |
Bi-Month to Date |
| Absences |
Yes |
Yes |
Yes |
Yes |
| Maternity |
Yes |
Yes |
Yes |
Yes |
| Other |
Yes |
Yes |
Yes |
Yes |
| Sickness |
Yes |
Yes |
Yes |
Yes |
| Vacation |
Yes |
Yes |
Yes |
Yes |
ORA_TOTAL_SEVERANCE_ PAY
| Balance |
Year to Date |
Period to Date |
Month to Date |
Bi-Month to Date |
| Severance Earnings |
Yes |
Yes |
N/A |
N/A |
| Severance Indemnity Earnings |
Yes |
Yes |
N/A |
N/A |
| Severance Seniority Premium Earnings |
Yes |
Yes |
N/A |
N/A |
Social Insurance Deductions
| Balance |
Year to Date |
Period to Date |
Month to Date |
Bi-Month to Date |
| Additional Quota EE |
Yes |
Yes |
N/A |
N/A |
| Benefits in Species EE |
Yes |
Yes |
N/A |
N/A |
| Day Care Centers EE |
Yes |
Yes |
N/A |
N/A |
| Fixed Quota EE |
Yes |
Yes |
N/A |
N/A |
| INFONAVIT EE |
Yes |
Yes |
N/A |
N/A |
| Pensioners Medical Expenses EE |
Yes |
Yes |
N/A |
N/A |
| Retirement EE |
Yes |
Yes |
N/A |
N/A |
| Separation due to Age EE |
Yes |
Yes |
N/A |
N/A |
| Work Risk Incident EE |
Yes |
Yes |
N/A |
N/A |
Tax Deductions
| Balance |
Year to Date |
Period to Date |
Month to Date |
Bi-Month to Date |
| ISR Severance |
Yes |
Yes |
N/A |
N/A |
| ISR NonPeriodic |
Yes |
Yes |
N/A |
N/A |
| ISR Regular |
Yes |
Yes |
N/A |
Yes |
Tax Earnings
| Balance |
Year to Date |
Period to Date |
Month to Date |
Bi-Month to Date |
| Gross Earnings |
Yes |
Yes |
Yes |
Yes |
Profit Sharing
The Profit Sharing payment is paid to employees in May following the year that profit
sharing was calculated for. For example, the 2022 fiscal year profit sharing will be
paid in May 2023.
The previous three years Profit Sharing payments are used to calculate the payment
cap. To calculate the 2022 fiscal year profit sharing, the employee’s 2019, 2020 and
2021 profit sharing payments are used.
To ensure the accuracy of the Mexico profit sharing calculation, you will need to
initialise or adjust these profit sharing balances.
| Balance |
Dimension |
| Mexico Profit Sharing statutory balance |
Relationship NoCB Year to Date |
| Eligible Compensation for Profit Sharing |
Relationship NoCB Year to Date |
| Eligible Worked Days for Profit Sharing |
Relationship NoCB Year to Date |
Other Balances
Depending on your requirements you should also consider initializing the
following:
- Run balances, if your project has a go-live date that falls in the middle of a
payroll period.
- Inception to date balances needed by your organization
- User defined balances.
Note: When initializing Inception to Date balances, the Payroll referenced in the batch
must exist in the previous year and have payroll periods defined for that previous
year (because the process will attempt to create a balance initialization in the
previous year).