Analysis of the impact of administrative and fiscal management of payroll on MSMEs in Mexico
DOI:
https://doi.org/10.51896/rilco.v5i19.295Keywords:
MSMEs, payroll, administrative management, tax obligations, social securityAbstract
Many companies started their activities as family businesses with little capital and if any workers. As they grow, they consider it necessary to hire more staff, without considering the administrative controls that must be carried out, as well as the tax and social security obligations that this entails. In the management of human capital, human resources practices and policies are widely known, however, for Micro, small and medium-sized companies, the benefits of their application are hardly recognized. Mexican legislation on labor and tax matters details the documentation that must be prepared, the calculations and payments of minimum benefits and the procedure for compliance with tax and social security obligations, likewise, depending on the line of business or activity, the regulations of safety at work that must be complied with, which generates fear, not only because of the costs involved, but also because they consider that this exposes them to a review or inspection by an oversight body. For this reason, the present work, in addition to showing the legal basis of the aforementioned, will present a comparison of the data of MSMEs according to the INEGI census and those registered as employers in the Mexican Institute of Social Security as well as the results of a survey applied to small and medium-sized companies registered as natural or legal persons in the SAT, affiliated or not as employers in the IMSS and that have from 1 to 250 workers.
References
Chiavenato, I. (2011). Administración de recursos humanos El capital humano de las organizaciones. México: McGraw-Hill.
Aguilar-Barojas, S. (enero agosto de 2005). Fórmulas para el cálculo de la muestra en investigaciones de salud. Salud en Tabasco, 11(1-2), 333-338.
Arias Gómez, J., Villasís Keever, M. Á., & Miranda Novales, M. G. (2016). El protocolo de investigación III: la población de estudio. Revista Alergia México, 63(2), 201-206.
Barrena-Martínez, J., López-Fernández, M., & Romero-Fernández, P. (2016). Efectos de las políticas de recursos humanos socialmente responsables en el capital intelectual. Intangible Capital, 12(2), 549-590.
Bernal Torres, C. A. (2010). Metodología de la investigación administración, economía, humanidades y ciencias sociales. Colombia: PEARSON EDUCACIÓN,.
Briones, G. (1996). Metodología de la investigación cuantitativa en las ciencias sociales. Colombia: INSTITUTO COLOMBIANO PARA EL FOMENTO DE LA EDUCACIÓN SUPERIOR, ICFES.
Fernández Sánchez, L. (2014). Derecho individual del trabajo. Madrid: UNED - Universidad Nacional de Educación a Distancia.
Guest, D. (1997). Human resource management and performance: Review and research agendal. International Journal of Human Resource Management, 8(3), 263-276.
Hernández Herrera, J., & Juárez Suárez, C. (2015). Derecho laboral y la administración de recursos humanos. México: Grupo Editorial Patria.
Huselid, M. (1995). The Impact of Human Resource Management Practices on Turnover, Productivity, and Corporate Financial Performance. Academy of Management Journal, 38(3), 635-672.
INSTITUTO DE INVESTIGACIONES LEGISLATIVAS DEL SENADO DE LA REPÚBLICA. (2002). MICRO, PEQUEÑAS Y MEDIANAS EMPRESAS EN MÉXICO. EVOLUCIÓN, FUNCIONAMIENTO Y PROBLEMÁTICA. México: Senado de la República LVIII Legislatura.
Orozco Colin, L. A. (2020). Estudio Integral de la Nómina. México: ISEF.
Zarazúa Vilchis, J. L. (2019). Administración de recursos humanos vs. Gestión del capital humano. Diferencias, coincidencias y contradicciones. Gestión y estrategia, 37-50.
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Patricia López Hernández, Erika Emilia Cantera, Zelma Rocio Ceja Aguilar
![Creative Commons License](http://i.creativecommons.org/l/by-nc/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial 4.0.
Usted es libre de:
- Compartir — copiar y redistribuir el material en cualquier medio o formato
- Adaptar — remezclar, transformar y construir a partir del material
Bajo los siguientes términos:
-
Atribución — Usted debe dar crédito de manera adecuada, brindar un enlace a la licencia, e indicar si se han realizado cambios. Puede hacerlo en cualquier forma razonable, pero no de forma tal que sugiera que usted o su uso tienen el apoyo de la licenciante.
-
NoComercial — Usted no puede hacer uso del material con propósitos comerciales.