Payroll Accountant

PAYROLL ACCOUNTANT

Location: CDMX

Area: Human Resources.

Level: Specialist or Senior

Reports to: Human Resources Director

JOB OBJECTIVE

We are looking for a person with expertise in payroll and social security, responsible for ensuring the correct calculation of payroll and compliance with all obligations related to IMSS, INFONAVIT, SUA, IDSE, and ISR.

The position will play a key role in the correct determination of employee and employer contributions, affiliation movements, reconciliations, and payments to authorities.

Additionally, they must have experience in IMSS audits, handling audits, and detecting differences related to social security.

MAIN RESPONSIBILITIES

Execute and validate the calculation of weekly, bi-weekly, and monthly payroll.

Review incidents such as:

• Hires and terminations.
• Leaves of absence.
• Absences.
• Vacations.
• Bonuses.
• Overtime.
• Deductions.
• Loans.
• Alimony payments.

Perform the calculation and validation of payroll ISR (Income Tax).

Correctly determine employee and employer contributions to IMSS.

Advanced management of SUA (Unified Determination System).

Generate, review, and reconcile monthly and bi-monthly IMSS and INFONAVIT issuances.

Perform affiliation movements through IDSE, including:

• Hires.
• Terminations.
• Salary modifications.

Review differences between SUA, payroll, IDSE, IMSS, and INFONAVIT.

Correctly validate the Salary Base for Contributions and integration factors.

Make salary modifications derived from variables, increases, or salary changes.

Follow up on leaves of absence, work-related risks, and social security-related movements.

Control INFONAVIT credits and amortization.

Prepare information and documentation for IMSS audits.

✅ Directly participate in Social Security obligations auditing processes.

Compile work papers, controls, and reconciliations for internal and external audits.

Address requirements, clarifications, and differences determined by IMSS, INFONAVIT, and other authorities.

Review determination sheets and detect differences before making payments.

Reconcile payroll records against accounting monthly.

Prepare accounting provisions related to payroll, benefits, and social security.

Calculate severance pay and settlements.

Validate benefits such as:

• Christmas bonus.
• Vacation premium.
• Profit sharing (PTU).
• Vacations.

Generate monthly reports on:

• Payroll cost.
• Employer obligations.
• Social security differences.
• Relevant incidents.

️ Maintain files, controls, and supporting documentation prepared for audit processes.

ESSENTIAL KNOWLEDGE

We seek advanced proficiency in:

✅ IMSS

✅ SUA

✅ IDSE

✅ INFONAVIT

✅ Calculation of employee and employer contributions

✅ Salary Base for Contributions

✅ Variables and salary modifications

✅ ISR applied to payroll

✅ Social Security Law

✅ Federal Labor Law applied to payroll

✅ Severance pay and settlements

✅ Leaves of absence and work-related risks

✅ Payroll reconciliations

✅ Audits and auditing processes with IMSS

✅ Handling audits and authority requirements

✅ Intermediate-advanced Excel

REQUIRED EXPERIENCE

Bachelor's degree in Public Accounting, Accounting, Finance, or a related field.

⏳ Minimum experience of 4 to 5 years in payroll and Social Security positions.

Experience processing payroll for a significant volume of employees.

Proven experience working directly with SUA, IDSE, IMSS, and INFONAVIT.

Direct participation in IMSS audits and Social Security audits.

Experience performing reconciliations between:

Payroll + SUA + IMSS + accounting records.

COMPETENCIES

High level of numerical analysis.

Attention to detail.

⚠️ Ability to detect differences and errors.

Organization and document control.

Responsible handling of confidential information.

⏱️ Sense of urgency.

Ability to work under deadlines.

Problem-solving skills.

Effective communication with Accounting, Finance, HR, and authorities.

PERFORMANCE INDICATORS

✅ Payroll processed correctly and on time.

✅ Reduction of differences between SUA and payroll.

✅ IMSS / INFONAVIT differences detected before payments are made.

✅ Timely compliance with employer obligations.

✅ Reduction of clarifications, surcharges, or fines derived from errors.

✅ Resolution time for differences.

✅ Accuracy in affiliation movements.

✅ Satisfactory compliance with audits and audits.

MOST IMPORTANT ASPECTS OF THE PROFILE

We are looking for someone who does not just know how to run payroll.

We need a person with solid knowledge of Social Security, capable of analyzing information, detecting differences, performing reconciliations, and technically defending calculations during audits or reviews.

⭐ SUA + IMSS + IDSE + INFONAVIT + Auditing are essential knowledge for the position.