By Oziel Guerrero and Luis Fernando Fausto
Take Advantage of Tax Incentives to Promote Labor Inclusion
Article 186 of the Income Tax Law (LISR) establishes a tax incentive for employers who hire people with disabilities or adults over 65 years of age, allowing them to deduct 25% of the salary effectively paid to these workers from their accrued income for Income Tax (ISR) purposes.
Who is eligible for this benefit?
Companies or individuals with business activity that hire:
- Persons with motor disabilities requiring prosthesis, crutches or wheelchairs.
- Persons with mental, hearing or language disabilities, with an impairment of 80% or more of their normal capacity.
- Blind people.
- Adults over 65 years of age.
In order to access this benefit, in the case of workers with disabilities, they must have a disability certificate issued by the IMSS.
How is the tax deduction applied?
- The deduction will be 25% of the salary actually paid to these workers.
- The salary to be considered will be the one used to determine the employee’s income tax withholdings.
- The obligations established in Article 15 of the Social Security Law must be complied with.
Other tax benefits
In addition, several Mexican states provide for a payroll tax incentive for hiring people with disabilities or people over 65 years of age.
How can VGA help your company?
- Advice on the correct application of tax benefits and required labor documentation.
- Implementation of inclusion policies to improve regulatory compliance and foster a diverse work environment.
- Strategies to optimize the fiscal impact of these incentives within the company’s financial planning.
Taking advantage of this tax incentive not only generates significant tax savings, but also strengthens corporate social responsibility by promoting labor inclusion.
Do you have doubts about how to apply this benefit? Contact us at VGA to provide you with a tax and labor strategy aligned with current regulations.
