On December 23, 2021, Decree 037 was published in the Official Gazette of the State of Nuevo León, through which various provisions of the Tax Law of the State of Nuevo León are reformed and in which the following stand out:

The addition of article 154 Bis, which expands the purpose of this tax to include all payments made under the concept of assimilated to salaries, as provided in article 94 of the Income Tax Law.

In addition to the reform, on December 29, 2021, the Economic Impulse Agreement was published in the Official Newspaper of the State of Nuevo León, through which incentives are granted for the payment of the Payroll Tax, consisting of the following:

• Reduction of 100% of the tax due on expenditures made for new hires of people over 60 years of age, women considered heads of households, people with disabilities, and the hiring of young workers for their first job.
  
  
• Reduction of 100% for 4 years of the tax caused on expenses made by natural and legal persons who start business activities in the North and South regions of the state. Under no circumstances jobs corresponding to employer substitutions will be considered as new jobs. The taxpayer must request it expressly and in writing to the Secretary of Finance and General Treasury within 6 months after any of the assumptions occurs. 

If you require more information about it, contact us, and we will be pleased to assist you with any concern or matter related to it.