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%).

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