In order to support the field of research in the area of tax law in Mexico, an analysis of taxation for the wages and salaries regime as of the tax reform established in 2014 is made. Any tax levy must be decreed under the tax principles in addition to considering the economic capacity of taxpayers, with respect to workers it is important that their ISR contribution does not affect their quality of life. In this content you will find legal and theoretical foundations on the taxation of the mentioned regime accompanied by practical cases. Likewise, you will find information on social security; it is important to mention that every worker has the right to enjoy such benefits that both the private and public sector should include in their salary offers, this not only with the objective of providing a decent life but also to motivate and maintain constant productivity of human capital.