Since January 23, the Mexican Social Security Institute has made available to employers the new version of SUA 3.6.3, which allows, among other things, the determination of employer contributions considering the reform to the contribution percentages of the severance and old age branches, derived from the pension reform that went into effect on January 1, 2023 with respect to these branches.
It is important to remember that the SUA must be used by all employers with 5 or more workers.
With this version of the SUA, it will be possible to calculate the contributions of all those workers whose integrated daily salary is between one minimum wage and up to 4 UMAS, providing a parameter of the ranges in which the worker must be located to determine the percentage applicable to the Severance and Old Age branches.
Para los trabajadores cuyo salario diario integrado se ubica por arriba de las 4 UMAS, el sistema también realiza el cálculo de las ramas de seguro aplicables, sin variación al cálculo que podría realizarse fuera del sistema.
It is important to mention that for the year 2023 in terms of Social Security contributions, only the employer contributions for severance and old age were modified and the rest of the branches, including those of workers, remain unchanged.
For more information about SUA you can visit the following link: http://www.imss.gob.mx/patrones/sua
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