Question 1

What is a CFDI payslip in Mexico?

Accepted Answer

A CFDI (Comprobante Fiscal Digital por Internet) payslip is a legally mandated digital tax receipt for salary payments. It must be generated as an XML file, digitally stamped by an authorized PAC (Proveedor Autorizado de Certificación), and submitted to the SAT. Each CFDI contains a UUID, the employer's and employee's RFC (tax ID), detailed earnings/deductions breakdown, and a fiscal digital seal. Employees need their CFDI payslips for annual tax filings.

Question 2

What is PTU (profit sharing) in Mexico?

Accepted Answer

PTU (Participación de los Trabajadores en las Utilidades) is mandatory profit sharing required by the Mexican Constitution and Federal Labour Law. Companies must distribute 10% of their pre-tax profits to employees by May 30th each year. The distribution is split: 50% equally among all eligible employees, and 50% proportional to each employee's salary. A cap was introduced in 2021, limiting PTU to three months' salary or the average of the last three years' PTU, whichever is higher.

Question 3

How does the ISR subsidy work on a Mexican payslip?

Accepted Answer

The subsidio al empleo (employment subsidy) is a government benefit for lower-income workers that reduces or eliminates their ISR (income tax) liability. For employees earning below certain thresholds, the subsidy can exceed the ISR owed, resulting in a net tax benefit paid through the payslip. The employer applies the subsidy table when calculating the biweekly or monthly payroll. Higher earners receive no subsidy and pay the full progressive ISR rate (1.92% to 35%).

Question 4

How do I create payslips for Mexico employees?

Accepted Answer

Mexican employers must issue a CFDI-compliant recibo de nómina for each salary payment. This requires using payroll software or a PAC (Proveedor Autorizado de Certificación) to generate an XML file stamped by the SAT. The CFDI must include the employer's and employee's RFC, all earnings (percepciones) and deductions broken down by SAT catalog codes, and the net salary. Paper payslips are not sufficient on their own.

Question 5

Are payslips a legal requirement in Mexico?

Accepted Answer

Yes. The Federal Labour Law requires employers to provide a recibo de nómina for each salary payment, and since 2014 it must be in CFDI (Comprobante Fiscal Digital por Internet) format, digitally stamped by the SAT. Employees need their CFDI payslips to file annual income tax returns and claim deductions. Non-compliance with CFDI requirements can result in SAT penalties and rejection of wage deductions for corporate tax purposes.

Question 6

What deductions must appear on a Mexico payslip?

Accepted Answer

A Mexican CFDI payslip must show ISR (income tax) withheld, employee IMSS contributions (cuota obrera), INFONAVIT loan deductions (if applicable), and any other authorised deductions such as savings fund contributions or union dues. SAT catalog codes must be used for each deduction line. The subsidio al empleo (employment subsidy) is shown as a separate benefit line that reduces the net ISR payable for eligible low-income workers.

Question 7

Can I generate payslips for part-time or contract workers in Mexico?

Accepted Answer

Yes. All employees, regardless of whether they are full-time, part-time, or on fixed-term contracts, must receive a CFDI recibo de nómina for each payment. Independent contractors who receive fees (honorarios) are typically paid through a different CFDI type (service invoice) and are responsible for their own tax compliance. Misclassifying employees as service providers is a common labour and tax audit risk.

Question 8

How often should payslips be issued in Mexico?

Accepted Answer

Payslips (recibos de nómina) must be issued for every pay period. Mexican law and practice favour bi-weekly pay (quincena), though weekly and monthly pay are also used. A CFDI must be generated and stamped before or at the time of each payment. The aguinaldo (Christmas bonus), PTU (profit sharing), and vacation premium payments each also require their own CFDI, with SAT-specific perception codes for each type.

Payslip Generator for
Mexico

Payroll Regulations in Mexico

Read the detailed Mexico payroll guide before you generate.

Common Deductions in Mexico

CleverSlip Features for Mexico

Frequently Asked Questions

Related

Ready to create payslips for Mexico?

Payslip Generator forMexico