El subsidio para el salario, un beneficio fiscal dirigido a trabajadores de bajos ingresos, dejó de ser aplicable debido al aumento del salario mínimo, que superó el límite superior de la tabla del subsidio. Sin embargo, a partir de mayo se modificó el cálculo del subsidio, estableciéndose como una cuota fija para ingresos menores a 1.2 salarios mínimos. Esta modificación ofrece beneficios, pero también presenta ciertas limitaciones tanto para las empresas como para los empleados.

En unas semanas se realizarán las elecciones presidenciales en México, las cuales tienen grandes implicaciones para el sector empresarial organizado, ya que pueden implicar redefinir la dinámica de la interrelación con el sector público.

One of the key issues gaining importance for companies in Mexico is the need for strong internal controls to generate reliable financial information, particularly as regulatory authorities intensify their oversight efforts.

A month ago, we emphasized the importance of filing the annual tax return; now, it's imperative to fulfill Profit Sharing obligations stemming from the declared profits. Beyond simply making the payment, adherence to a specific procedure outlined in the Federal Labor Law is essential to avoid financial penalties.

Artificial intelligence has sparked considerable debate regarding its implementation, including concerns about it replacing the workforce. The reality is quite the opposite; AI enhances productivity and creates higher-quality job opportunities.

A year ago, we underscored the significance of rigorously meeting the requirements set forth by the tax authority for the annual income tax declaration. Although the SAT has introduced procedural conveniences for this year, our advisories on prudence and foresight remain steadfast.

El actual régimen tendrá además de la presidencia posiblemente mayorías calificadas en ambas cámaras, lo que le permitiría lograr aprobar varias de las reformas que habían sido detenidas por la Corte, lo cual conlleva una serie de consecuencias para el sector privado y que ha generado expectante incertidumbre.

The six-year term, which is just a few months from ending, has left, perhaps without much notoriety, a series of regulatory modifications related to the market, the environment, and labor relations, which are worth analyzing as they represent impacts that have not been noticed and internalized in business strategies.