Con la finalidad de que esta nueva edición 2025 sirva de apoyo en el adecuado manejo de las nóminas se incluye una selección de los preceptos relacionados con el cálculo de los impuestos por salarios que involucran a la Ley del Impuesto sobre la Renta y su Reglamento, Código Fiscal de la Ciudad de México y Código Financiero del Estado de México y Municipios; sin olvidar las reglas misceláneas aplicables.

Se incluyen, desde luego, las Leyes del Seguro Social, del Infonavit y del SAR tituladas y correlacionadas artículo por artículo que facilitan la consulta y localización de todas las disposiciones aplicables a cada caso.

Por la estrecha relación de las disposiciones de seguridad social con el ámbito laboral se ha incorporado la Ley Federal del Trabajo (artículos 1o. al 522) y los principales reglamentos en materia laboral.

Para dar debido cumplimiento a las obligaciones en materia de seguridad social, se ha incorporado un apartado que muestra las cuotas de financiamiento al IMSS y al Infonavit, así como un calendario de obligaciones, las sanciones por incumplimiento y una selección de decretos y acuerdos.

Como corolario se considera una sección de casos prácticos que muestran el procedimiento a seguir para integrar el salario base de cotización (SBC), la determinación de la prima de riesgos de trabajo, el cálculo del SBC para trabajadores que laboran semana o jornada reducidas y la cotización de un patrón en el régimen volutario del IMSS.

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