Diploma in Optimal Payroll Administration

General

Program Description

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objective

Obtain legal, fiscal and administrative knowledge and tools for optimal payroll administration based on labor reforms and with a financial decision-making approach.

Benefits of the program:

  • You will obtain the knowledge and skills necessary to identify legal obligations when hiring personnel.
  • You will acquire knowledge and skills to calculate correctly and timely payments and withholding taxes derived from an employment relationship.
  • You will develop knowledge and skills required to comply with current tax and labor legislation.
  • You will carry out a comprehensive case study to identify all the aspects to be considered for the adequate fulfillment of the legal and fiscal obligations on the payroll derived from the employment relationship.

Addressed to:

Graduates in administration, organizational psychology; systems and industrial engineers; accountants specializing in issues related to payroll development; lawyers specializing in issues related to the labor aspect; professionals in the food industry, manufacturing, services such as hotels, restaurants and education.

Content of the program

The Diploma of Optimal Payroll Administration consists of six modules, which total 96 hours of study in total.

Module 1. Introduction to Labor Law, Practice and Legal Procedures (16 hours)

  • Framework
  • Theoretical framework of the legislation that imposes payroll obligations, derived from the employment relationship.
  • Steps to prepare payroll

Module 2. Legal Obligations Derived from the Labor Relationship. Federal Labor Law and Income Tax Law (16 hours)

  • Theoretical framework.
  • Obligations related to payroll, derived from the employment relationship in accordance with the LFT.
  • Income tax
  • Obligations arising from the employment relationship in accordance with the LISR.
  • Income from subordinated and salaried services
  • Calculation of taxed salary and exempt items for ISR purposes.
  • Calculation of withholding income tax payments for wages and salaries and similar to wages
  • Determination of the employment subsidy and its monthly adjustment
  • Calculation of the annual salary adjustment and treatment of differences in charge or in favor of the adjustment.
  • Generation of the batch load for the annual declaration, validation of the information and generation of certificates and package for sending to the Tax Administration System (SAT).
  • Practical case

Module 3. Legal Obligations Derived from the Labor Relations: Social Security Law and INFONAVIT Law (16 hours)

  • Theoretical framework.
  • Identification of the obligations of employers before the IMSS.
  • Calculation of social security contributions or contributions paid by the worker.
  • Identification of the obligations of employers before INFONAVIT
  • Calculation, presentation and payment of settlements.
  • Calculation of withholdings for INFONAVIT to employees in relation to the acquisition and amortization of credits
  • Termination of the employment relationship and credit.
  • Calculation of employer contributions.
  • Timing and form of fulfillment of the obligations derived from the labor relationship before INFONAVIT.
  • Timing and form of fulfillment of the obligations derived from the labor relationship before the SAR.
  • Identification of the obligations of employers before the SAR.
  • Practical case

Module 4. Specific Cases in the Calculation of Payroll and Parcel Used in the Handling and Administration of Payroll (16 hours)

  • Payroll calculation (payments and withholdings) applying all legal provisions (ISR, IMSS, INFONAVIT, SAR) in specific cases of overtime, vacations, vacation premium, prizes, pantry vouchers, overtime, profit sharing, Sunday premium , bonus, savings fund, reduced working hours.
  • Payroll calculation (payments and withholdings) applying all legal provisions (ISR, IMSS, INFONAVIT, SAR) applicable to liquidations (settlement) and pensions.
  • Management, advantages and limitations of the NOI.
  • Management, advantages and limitations of using Excel.
  • Practical case

Module 5. Integrated Case Study of the Calculation of the Obligations of Employers Derived from the Labor Relations (16 hours)

  • Preparation of the workers file.
  • Comprehensive case study that includes:
  • Salaries and salaries and similar to salaries and the annual adjustment of the ISR.
  • ISR annual statement of wages and salaries.
  • Payroll accounting.
  • Review and elaboration of the complete calendar of compliance with fiscal obligations.
  • Calculation of the tax burden and the financial impact for companies, when hiring subordinate personnel.
  • Provision for Christmas bonuses, vacations, liquidations, etc.

Module 6. Analysis of Payroll Decisions (16 hours)

  • Deductible items for companies, for the purposes of ISR regarding payments for salaries and salaries, assimilable and social security benefits.
  • Benefits offered to employees, how far are they appropriate for companies?
  • How to maintain control of the high tax costs related to payroll?
  • Appropriate strategies related to compensation granted to employees who contribute to the achievement of the company's overall strategy, from the perspective of the company and from the perspective of the worker.
  • Important considerations in relation to loans granted to employees (legal discounts allowed).
  • Advantages and disadvantages of payroll outsoursing.
  • Trends in the employment relationship arising from tax reforms and new hiring schemes.
Last updated Dec 2019

About the School

El Tecnológico de Monterrey es una institución de carácter privado, sin fines de lucro, independiente y ajena a partidos políticos y religiosos. Fue fundado en 1943 gracias a la visión del empresario ... Read More

El Tecnológico de Monterrey es una institución de carácter privado, sin fines de lucro, independiente y ajena a partidos políticos y religiosos. Fue fundado en 1943 gracias a la visión del empresario mexicano Eugenio Garza Sada. Su labor es apoyada por asociaciones civiles integradas por destacados líderes de todo el país, comprometidos con la calidad de la educación superior y con el desarrollo de México. Read less
Monterrey , Buenavista , Mexico City , Zapopan , Puebla City , Mexico City , Santiago de Querétaro , Mexico City , Tampico , San Luis Potosi , Ciudad Juarez , Leon , Saltillo , Cuernavaca , Toluca , Chihuahua , Aguascalientes , Culiacán , Hermosillo , Tijuana , Morelia , Torreón , Cancún , Heroica Veracruz , Ciudad Obregón , Pachuca , Reynosa , Irapuato , Mexicali , Mérida , Oaxaca , Villahermosa , Nogales , Campeche , Mexico City + 34 More Less