Employment Subsidy is a Fiscal benefit designed to support employees with low incomes. The subsidy is credited for the Income Tax to mitigate the impact on their economies. 

Due to the progressive increase in the minimum wage current benefit is not achieving its goal. 

Mexican Government published updates on the way to calculate the Employment Subsidy in the DOF (May 1, 2024). 

This Decree:

  1. Changes the monthly compensation threshold ($9,081.00 MXN)
  2. Replaces the Employment Subsidy amounts based on income ranges to a fixed amount for all wages below the threshold.
  3. Sets the new Employment Subsidy amount to $390 MXN equal to 11.82% of the UMA value.
  4. Removes the Employment Subsidy Paid benefit.

For more information review DOF (May 1, 2024)