Your first employee in Mexico: prepare payroll and IMSS
An organizational checklist for Puerto Vallarta businesses preparing to hire.
What should you review first?
The employer’s registration, the new employee’s information and the payroll process. Employer registration and employee registration are distinct steps. Do not wait until the first payday to ask what must be ready; review the applicable timetable with the responsible professional.
Identify the employer
Confirm whether the employer is an individual or a company and whether an employer registration already exists. Prepare workplace and activity information. IMSS has different procedures and requirements for different circumstances; another business’s checklist may not fit yours.
Prepare an onboarding record
Organize the employee’s name, start date, role, working schedule and agreed payment conditions alongside identification information needed for procedures. Agree an appropriate channel for personal information. Employment classification and contractual terms require the relevant professional review, rather than simply changing how a payment is named.
Set a payroll changes routine
Agree who reports absences, leave, hours and changes, and when information closes for each payroll period. Keep an adjustment record. Late information may require recalculation; a consistent routine prevents your accountant from having to infer what happened.
Request written responsibilities
Separate payroll calculation, payroll receipts and IMSS movements. Ask what each service includes, who checks the information and who makes payments or submissions. Keep acknowledgements for procedures actually completed. A spreadsheet does not replace an official acknowledgement.
Your next step
Prepare an employee list and pay calendar, even if you start with one person. Discuss the payroll and IMSS service and agree its scope before the first cycle. This guide organizes questions; it does not prescribe pay rates, contributions or case-specific deadlines.
Questions and answers
Are employer and employee registration the same?
No. Review employer registration and employee movements as distinct steps.
Does a payroll calculation include every procedure?
That depends on the engagement. Clarify calculation, receipts, movements, payments and responsibilities.
Official sources
Sources reviewed 2026-11-08. General information; requirements must be confirmed for your circumstances.