Articles by Mehmood Deshmukh
Payroll Calculations
Portugal's 2026 Payroll Figures: Minimum Wage, IAS, and Meal Allowance
Every January, Portugal updates a handful of official figures that the rest of payroll is built on. They come in separate laws, published on different dates, and each one feeds a different part of...
Payroll Calculations
Mexico's 2026 Employment Subsidy: A Small Credit With Three Ways to Get It Wrong
The subsidio para el empleo is one of the smallest numbers on a Mexican payslip and one of the easiest to compute incorrectly. It is a federal credit that reduces the income tax (ISR) withheld from...
Payroll Calculations
What Counts as Salary Now: Mexico's SBC Expansion for Cash, Food and Housing Benefits
The Salario Base de Cotización (SBC) is the single most consequential number in Mexican payroll. It is the base from which most of social security is calculated, and it feeds several contributions at...
