Employers seeking to claim these tax incentives must comply with certain requirements—such as obtaining a certificate concerning the subject employee from Instituto Mexicano del Seguro Social (social security institute). Eligible employers then may either claim a deduction that references the income tax or claim a tax deduction equal to 25% of the amount of salary paid the employee. A deduction is also available for structural changes to the employer’s premises that were made to accommodate the employee’s disability.
In addition, there are payroll tax incentives offered specifically for hiring individuals with disabilities in Mexico City and in the states of Baja California Sur, Coahuila, Guerrero, Jalisco, Nuevo Leon, Puebla, San Luis Potosi, Tamaulipas, and Tabasco.
Read a March 2016 report (Spanish) [PDF 66 KB] prepared by the KPMG member firm in Mexico: Estímulos fiscales por contratar a personas con discapacidad
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