
The proposal for exemption from Income tax (ISR) To teenagers in yours first job during the first three years, no limit The aim is to offer this population group an immediate economic boost and to counteract this Obstacles You are about to enter the formal labor market.
This initiative was presented by MP Asael Hernández Cerón National Action Party (BREAD) was submitted for analysis to the Finance and Public Credit Commission, according to a press release Chamber of Deputies this December 21st.
In the justification, the deputy of the BREAD underlines that the measure would have no influence the current regulations regarding Advantages, Holiday allowances still holdings Utilitiesto ensure that these concepts continue under the current legal framework.
Furthermore, the proposal provides that no Retention some of them Tax to the young beneficiaries who would make it possible full salary comes into your hands during the exemption period.

The document specifies that in the first quarter of 2025 the Population Mexicans from 15 years or more achieves that 102.3 millionof that 60.5 million They integrated the economically active population (PEA).
Within this group 15.9 million corresponded to young people that this represents 26.3% the PEA. They are from these young people 39.6% was Women and the 60.4% Men. The rate of informality Work among those who are in between 15 And 29 years was located in 58.8%which shows how big the challenge is for the formal integration of this sector.
The initiative emphasizes that the Access for the formal employment for the teenagers is limited because only a few companies offer it Opportunities to those who lack it Work experience. Furthermore, it is missing empathy towards this group and the risk that the organized crimewith which they are recruited high salaries.
In the words of MP Hernández Cerón: “to youth We have to be Mexican protect herencourage and promote it in the world of work and entrepreneurship to create a stronger nation with greater opportunities for all.”.

The text argues that the ISR applies to all workers of the country, regardless of the tax regime, and that the Tax Administration Service (SAT) withholds a percentage of the salary in accordance with the table established by law.
This tax burden, according to the initiative, “frustrated The Dreams of young people to have money as it is very little capital to at least cover theirs needs more basic, such as food, clothing or shelter.”.
The Suggestion poses change Articles 93, 96 and 15 of the Income tax lawwith the aim that young people between 18 And 29 years who are in their first job freed the payment of ISR during the first 3 years of workwithout limits on the amount of income.
The aim is that the Salary of the youth give up more and enables them to solve their problems Bills essential and promotes their stability in the formal sector and reduce their vulnerability to risky job offers.