AO ConsultoríaEspañol
Human resources · Payroll · Labor compliance

Your payroll up to date and your labor liability in plain sight

Every employee creates an obligation that grows over time: seniority premium, severance, vacation and year-end bonus. Almost no company has it measured until a dismissal, an inspection or a sale comes along. We run your payroll, organize your personnel files and value that liability so you can plan for it.

  • Stamped payroll, IMSS and INFONAVIT contributions and payroll tax, on time
  • Files and contracts complete and digital, ready for an inspection or a lawsuit
  • Labor liability valuation and a plan to provision it

Reply within 2 business days · Confidential

Calculator · Labor liability

Estimate your labor liability

Quick calculation with averages. Nothing is saved or sent.

–
Hidden labor risks

The real labor cost isn't in this fortnight's payroll

1

A liability nobody measured

Seniority premium, severance and accrued benefits grow every year. They show up all at once in a dismissal, a lawsuit or when a buyer reviews your company.

2

Incomplete personnel files

Unsigned contracts, payslips without a CFDI or missing attendance records leave the company without evidence in a lawsuit.

3

STPS and IMSS inspections

NOM-035, joint committees, training, internal work rules and gaps between payroll and contributions are the first things an inspection checks.

What's included

Payroll, personnel files, compliance and labor liability in one team

1

Payroll and stamping

Payroll calculation and CFDI stamping, attendance, final settlements and severance, year-end bonus and profit sharing (PTU).

2

IMSS, INFONAVIT and payroll tax

Social security registrations, SUA, workplace risk premium, INFONAVIT loans and state payroll tax.

3

Files and contracts

Digital file per employee, individual contracts, signed payslips and attendance control.

4

Labor ministry (STPS) compliance

NOM-035, joint training and health & safety committees, PTU, internal work rules and training certificates.

5

Labor liability valuation

Per-employee estimate of seniority premium, severance and accrued benefits. When it's required for financial statements or a sale, we coordinate the actuarial calculation under NIF D-3.

6

Labor cost analysis

Total cost per employee (salary, contributions, benefits and taxes), turnover and its cost, and comparison between areas.

Labor liability valuation

What makes up your labor liability and how much it could be

These obligations already exist even if they're not on your balance sheet. Knowing them lets you provision, negotiate with information and avoid surprises.

Federal Labor Law art. 162

Seniority premium

12 days' salary per year worked, with salary capped at twice the minimum wage. Paid on separation after 15 or more years, on dismissal, or on death or disability.

Federal Labor Law arts. 48 and 50

Severance for dismissal

For an unjustified dismissal: three months' salary and, in certain cases, 20 days per year, plus back pay if there's a lawsuit. It's the liability that surprises most.

Federal Labor Law arts. 76, 80 and 87

Accrued benefits

Unused vacation and vacation premium, and the proportional year-end bonus: they accrue every day and are paid when the relationship ends.

NIF D-3

Recognition in financial statements

If you issue financial statements under Mexican GAAP (NIF), these obligations must be recognized, usually with an actuarial calculation.

What the calculation does

Seniority premium12 days × years × capped salary
Severance for dismissal(90 days + 20 days × years) × salary

This is a rough estimate of the scenario in which the entire workforce were dismissed: it excludes back pay, accrued benefits, integrated salary and turnover probabilities. Check the current minimum wage for your zone. Financial statements or a company sale require an actuarial calculation, which we coordinate with you.

Surprised by the figure? That's normal: almost no company has it measured. Request a valuation of your actual workforce.

How we work

Clarity before selling

We'll tell you if it's not right for you

If the assessment shows you don't need the service, we'll tell you and point you to what you do need.

15+ years of experience

Accounting, tax and finance for entrepreneurs, SMEs and foreign companies operating in Mexico.

100% online, anywhere in Mexico

We work by video call and WhatsApp. You send the information; we take care of the rest.

Included · AO INSIGHT portal

Your numbers and your to-dos, in one place

Labor cost by area, IMSS and INFONAVIT due dates, personnel file status and your labor liability kept up to date.

See how your numbers would look
Process

From payroll in order to liabilities under control

STEP 1

30-minute assessment

We review headcount, current payroll, contracts and obligations with the STPS and IMSS.

STEP 2

Payroll and personnel file audit

We cross-check payroll CFDIs against IMSS and review contracts and personnel files.

STEP 3

Liability valuation

We estimate the liability per employee and propose how to provision it.

STEP 4

Monthly operations

We run payroll, personnel changes and compliance, with reports every month.

Free assessment

How much is your labor liability? We help you measure it.

We review your workforce and tell you what risks we see today in payroll, personnel files and STPS and IMSS compliance.

  • Initial estimate of your labor liability
  • List of documents missing from personnel files
  • STPS and IMSS compliance priorities

Prefer to pick a day and time? Book a 30-minute video call.

Labor assessment

Sending opens WhatsApp with your message ready. All fields are required unless marked.

Enter your name.
Choose an option.
Choose an option.
Choose an option.

By sending you accept the privacy notice. A specialist will reply within 2 business days.

Frequently asked questions

What clients usually ask us

What is labor liability?

It's what your company already owes its employees for time worked and will pay when the relationship ends: seniority premium, severance if there's a dismissal, and accrued benefits such as vacation and the proportional year-end bonus.

Am I required to value it?

If you issue financial statements under NIF, NIF D-3 requires recognizing these obligations. Even if you're not required to, knowing it helps you provision, negotiate an exit or prepare the sale of your company.

What's the difference between the estimate and the actuarial calculation?

The estimate uses each employee's data and the law to give you an exposure figure. The actuarial calculation also considers probabilities of turnover, mortality and salary increases; it's the one used for audited financial statements.

I already have someone who runs payroll. Is this useful to me?

Yes. We can do just the payroll and file audit, the liability valuation or labor ministry compliance, and work with whoever already runs payroll.

How much does it cost?

It depends on the scope and the information you already have. After the assessment we send a written proposal with a fixed fee and no hidden charges.

Payroll and HR

Measure today what your company already owes its people

30-minute assessment at no cost. If it's not right for you, we'll say so.

Get my assessment