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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) / Mexico / 3. Payroll and particular aspects of employee remuneration / 3.5 Expense reimbursements

3.5 Expense reimbursements

3.5 Expense reimbursements | Mexico

Mexico

Expenses incurred in the course of performing work duties can be reimbursed by the employer tax free to the employee, provided that:

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•�� there is an electronic CFDI invoice for the expense (see 1.2 for more on CFDI)
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•�� the invoice is in the employer's name
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•�� any expense in excess of MXN 2,000 is paid from the employer's bank account

Paper receipts do not meet the requirements.

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3.7 Pregnancy and parental leave

3.3 Minimum wage

2.1.4 Tax basis

1.4 Other employer costs/subsidies

8.1 Assessments and objections

3.2 Employee stock-based incentive income

2.1.9 Schedular payments

6.3 Inbound employees on assignment

3.7 Performance-related bonuses

1.1 Introduction: overview of the domestic payroll system

8.2 Late payment surcharges and penalty imposed by China Social Security Bureau and Housing Fund Centre

9.1 Probation period

5.1.2 Affiliation with the National Social Security Fund (CNSS)

5.1 Employer registration

2.2.9 Workers' Children Education CESS

2.2.5 FONACOT withholding

3.2 Stock options

2.1 Withholding of income tax

2.2.1 National Social Security Fund (NSSF)

2.2.1 Employee provident fund (EPF)