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Increasing the Payroll Tax will hit the competitiveness and attractiveness of the state of Nuevo Leon.
November 21, 2025
The business organizations: COPARMEX NUEVO LEÓN, CAINTRA NUEVO LEÓN, CAPROBI, CANADEVI NUEVO LEÓN, INDEX NUEVO LEÓN, and CANACO MONTERREY, which jointly represent the manufacturing industry, construction, organized commerce, MSMEs, and the business sector of Nuevo León, hereby inform the public of the following:
In the current economic scenario in the state of Nuevo León, our companies are already facing significantly adverse conditions: financial pressure, macroeconomic uncertainty and employment generation that is showing signs of slowing down.
Now the possibility of raising the payroll tax (ISN) rate is being considered as part of the state's tax policy, which, from our perspective, would represent an additional blow to the productive sector.
We emphatically point out that Nuevo León companies are not in a position to assume a higher tax burden. In this area, Nuevo León's micro, small and medium-sized companies, which generate 6 out of every 10 formal jobs, are the most affected, as they are not in a position to assume a greater tax burden without affecting their viability.
An increase in the ISN rate is equivalent to a direct punishment to formal employment and implies a direct brake on productive investment, as companies allocate more resources to paying taxes instead of expanding, modernizing or hiring.
In addition, a tax increase of this type may encourage labor or business informality, since marginal enterprises will seek to evade or limit their burden in order to survive, thus weakening formality, contrary to the objective of strengthening decent employment and social security.
We can say with certainty that this measure will result in job losses and/or deterioration of their conditions.
In 2013, the increase in the ISN rate from 2 to 3% caused the State's productive activity to fail to create almost 20% of formal jobs, from those it was able to generate a year earlier.
The increase in the rate would mean an increase in the tax payment of 33%, compared to that of 2025. In addition, it should be taken into account that, in 2025, the state presented a slowdown in formal employment, generating only 52% of the jobs created in the same period of 2024.
Faced with this situation, we call on state authorities to become more aware of what they have experienced in the past in the face of these same proposals that do not add to the overall well-being of society and the sectors, and to focus on promoting economic development and job creation, not on slowing them down.
We reaffirm our commitment to the development of Nuevo León, to formality, to the generation of decent jobs and to the responsible contribution to social and economic growth. For this reason, we promote a tax environment that punishes formal employment less, facilitating greater competitiveness, innovation and well-being for the families of our state.
For the above reasons, We categorically reject any increase in the payroll tax rate in the state of Nuevo Leon in the current context. We ask that job growth, productive investment and business formality be prioritized.
CAINTRA NUEVO LEÓN