# Mexico Labor Cost Burden Worksheet

> Source: https://netray.co/tools/mexico-labor-cost-burden-worksheet
> Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems.
> Section: Free Tools

## Short answer

Build a loaded monthly labor cost per role for a Mexican plant including aguinaldo, vacation premium and employer charges.

## Category

cost-finance

## Region

Mexico

## Industry

Nearshoring Manufacturing

## Audience

- Plant controller
- HR manager
- Operations director

## Tool

**Kind:** worksheet

**Mode:** editable

**Currency:** MXN 

**Columns:**

#### Role

**Key:** role

**Type:** text

#### Area

**Key:** area

**Type:** select

**Options:**

- Production
- Quality
- Maintenance
- Warehouse
- Engineering
- Admin

#### Headcount

**Key:** heads

**Type:** number

#### Daily wage

**Key:** daily

**Type:** number

**Format:** currency

**Help:** Salario diario in pesos before extras.

#### Employer charges

**Key:** charge_pct

**Type:** number

**Unit:** %

**Help:** Estimated employer share of IMSS, INFONAVIT, retirement and state payroll tax as a percent of base pay. Confirm with your payroll provider.

#### Monthly base pay

**Key:** base

**Type:** number

**Expr:** heads * daily * 30.4

**Format:** currency

#### Aguinaldo accrual

**Key:** aguinaldo

**Type:** number

**Expr:** heads * daily * 15 / 12

**Format:** currency

**Help:** Statutory minimum of 15 days per year, accrued monthly.

#### Vacation and premium accrual

**Key:** vac

**Type:** number

**Expr:** heads * daily * (12 + 12 * 0.25) / 12

**Format:** currency

**Help:** 12 vacation days in year one plus the 25 percent vacation premium.

#### Employer charges

**Key:** charges

**Type:** number

**Expr:** base * charge_pct / 100

**Format:** currency

#### Loaded monthly cost

**Key:** loaded

**Type:** number

**Expr:** base + aguinaldo + vac + charges

**Format:** currency

**Rows:**

**Role:** Machine operator

**Area:** Production

**Heads:** 40

**Daily:** 420

**Charge pct:** 28

**Role:** Quality inspector

**Area:** Quality

**Heads:** 8

**Daily:** 520

**Charge pct:** 28

**Role:** Maintenance technician

**Area:** Maintenance

**Heads:** 6

**Daily:** 640

**Charge pct:** 28

**Role:** Process engineer

**Area:** Engineering

**Heads:** 3

**Daily:** 1450

**Charge pct:** 26

**Role:** Forklift operator

**Area:** Warehouse

**Heads:** 5

**Daily:** 400

**Charge pct:** 28

**Totals:**

#### Total headcount

**Key:** heads

**Agg:** sum

**Format:** integer

#### Total base pay

**Key:** base

**Agg:** sum

**Format:** currency

#### Total loaded monthly cost

**Key:** loaded

**Agg:** sum

**Format:** currency

**Summary:**

#### Loading factor over base pay

**Key:** factor

**Expr:** sum_loaded / sum_base

**Format:** decimal

**Primary:** true

#### Average loaded cost per head per month

**Key:** per_head

**Expr:** sum_loaded / sum_heads

**Format:** currency

#### Annual loaded cost

**Key:** annual

**Expr:** sum_loaded * 12

**Format:** currency

**Notes:** Estimate for budgeting only. It excludes PTU profit sharing, overtime, attendance bonuses, food vouchers, transport and seniority-based vacation increases. Rules vary by contract and state; confirm with a Mexican labor and payroll advisor.

## Content

**Intro:** A daily wage in pesos is not what a role costs. Mexican employers also accrue aguinaldo, the vacation premium and employer social charges, and the gap surprises teams that budget only on base pay. This worksheet shows the loaded figure per role and for the whole plant.

**Sections:**

#### How to use it

**Body:** List each role with its headcount and daily wage. Set the employer charges percentage from your payroll provider's estimate, since the real figure depends on risk class, wage level and the integrated daily wage. The sheet converts the daily wage to a monthly base at 30.4 days and adds monthly accruals for aguinaldo and vacation, then employer charges.

**Bullets:**

- Use actual contract wages, not the minimum wage, for each role
- Update the employer charges percent once payroll confirms it
- Add rows for shifts or subcontracted crews if they carry cost
- Export to Excel to merge with your standard cost build

#### What is inside the loaded cost

**Body:** Aguinaldo is a year-end bonus of at least 15 days of pay. Vacation starts at 12 days in the first year, and workers receive a premium of at least 25 percent on the vacation pay. Employer charges include IMSS contributions, the INFONAVIT housing contribution, retirement contributions and state payroll tax. PTU, the profit sharing right, depends on company profit and is not included here.

#### Reading the loading factor

**Body:** A loading factor of roughly 1.3 to 1.5 over base pay is common in the examples, but your figure depends on benefits and contract terms. Use it to compare with the US or Asia on a like-for-like loaded basis, not wage against wage. A wage that looks four times cheaper often narrows once the factor and productivity are applied.

#### Common mistakes

**Body:** Budgeting from minimum wage tables, leaving out the vacation premium, or treating employer charges as a flat 30 percent for every role. Another mistake is ignoring the salario diario integrado, which is the wage base used for social security and includes accrued benefits. Raises each January also reset the numbers, so keep the file current.

**Cta:** If you run payroll cost and headcount in your ERP, Netray can reconcile this budget against actuals so variances surface each month.

**Faq:**

#### Is the 28 percent employer charge figure official?

**Answer:** No. It is an illustrative placeholder. The real rate depends on the IMSS risk class, wage level, the integrated daily wage and state tax. Ask your payroll provider or accountant for the figure that applies to your plant.

#### Why use 30.4 days per month?

**Answer:** Daily wages in Mexico are paid for every calendar day including rest days, so a monthly amount is the daily wage times about 30.4 days (365 divided by 12). This keeps the monthly base consistent with how daily wages are defined.

#### Does this include PTU?

**Answer:** No. PTU is profit sharing, calculated on taxable profit and subject to caps, so it cannot be estimated from wage data alone. Add it as a separate line once the finance team has a profit forecast.

#### Can I use it for a shelter service quote check?

**Answer:** Yes. Compare the loaded monthly cost per head with the shelter provider's quote to see what the admin fee and markup add. Ask the provider to break out wages, benefits and fees separately.

## Search terms

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