Glossary · 2 min read
What RESICO is
Short answer
RESICO is the Simplified Trust Regime (Régimen Simplificado de Confianza), a tax regime with reduced income tax rates for individuals and companies with income below certain limits.
Who can pay taxes under it
Individuals (personas físicas) with income of up to 3.5 million pesos per year and companies (personas morales) of up to 35 million, under the conditions set by law.
Why we mention it
Because anyone who pays taxes under RESICO can also take part in the Sicheca reseller program.
Why everything starts with the working-time record
Almost every labor calculation starts from the same data point: how many hours and which days each person worked. If that data is uncertain, so is everything else.
- Overtime: it is paid according to the hours of each week.
- Sunday premium and rest days worked: they depend on which days were worked.
- Aguinaldo and profit sharing: they use the days worked in the year.
- Labor lawsuits: the company must prove the working time.
Since 2026, the Federal Labor Law requires that record to be electronic, per person, with start and end time.
Common mistakes
- Using the UMA or minimum wage value from a previous year.
- Confusing daily salary, integrated salary and contribution base salary.
- Calculating benefits without knowing the days actually worked.
- Taking the legal minimums as if they were the maximum.
- Not keeping the backup of the calculation.
What to do now
- Confirm the current value for the year.
- Have each person's daily salary at hand.
- Check the days and hours worked in your record.
- Do the math and keep it.
- Validate it with your accountant.
Related terms
What is a labor severance payment (liquidación). The liquidación is what is paid when the company ends the employment relationship without just cause.
Vacations by law: how many days are owed. With one year of work, 12 days of vacation are owed.
IMSS contributions: what they are and who pays them. Employer-employee contributions are the payments to the IMSS that fund social security.
Frequently asked questions
Does RESICO change my labor obligations?
No. Working hours, overtime and the record apply the same.
Do these values change every year?
Yes. The UMA is updated every February 1 and the minimum wage every January 1. Always confirm the current value.
Are the amounts gross or net?
Gross. They do not account for taxes or social security contributions.
Can I use this for my payroll?
It works as a reference. Your accountant should do or validate the payroll calculation.
Where does the data come from?
From the Federal Labor Law and from the official values published by INEGI and the National Minimum Wage Commission.
Legal basis and sources
- Decree amending the Federal Labor Law on the reduction of the working week. Official Gazette of the Federation, May 1, 2026.
- Federal Labor Law, current text. Chamber of Deputies.
How we write this content. The Sicheca team writes it from the official text of the law. When something is not yet defined by the authority, we say so. It is general information and does not replace the advice of a lawyer or an accountant.