- Twice-monthly cycle
- Mexican payroll runs on the 15th and the last day of the month. Calculation, ISR withholding, IMSS contribution, CFDI 4.0 stamping with the SAT, dispersal to CLABE accounts, and payslip delivery. A monthly-only cycle is legal but reads badly to Mexican candidates, so we do not recommend it.
- Monthly filings
- IMSS movements — new hires within five working days, terminations, salary modifications — plus INFONAVIT deductions and state payroll tax where applicable. In Colombia, the PILA submission covering health, pension, ARL and parafiscales.
- December
- Aguinaldo in Mexico by 20 December. Second half of the prima in Colombia in the first fortnight. 13º salário in Brazil, paid in two instalments, the second by 20 December. Argentina's SAC for employed staff.
- February
- Cesantías deposited to the employee's fund in Colombia by 14 February, with the 12% interest paid directly to the employee in January.
- May
- PTU distribution in Mexico by the end of the month. This is the line item that surprises US finance teams most often, so we forecast it from the first month of the engagement.
- Ongoing
- NOM-035 psychosocial risk questionnaires and the evidence file in Mexico. Vacation accrual tracking in all four countries. Annual rate reviews for contractors. Termination calculations and settlement letters when someone leaves.
- Equipment and access
- We ship laptops within Mexico and Colombia and can receive imports, which matters because sending a MacBook into these countries without a plan produces a customs bill and a two-week delay. For Brazil and Argentina we normally recommend a local purchase or a hardware stipend, and we tell you the current numbers.