The Mexican Tax Authority (SAT) has published a new version of the Payroll CFDI Complement 1.2, effective in 2026. These regulatory updates are significant for employers processing payroll in Mexico and will directly impact how payroll information is reported with PeopleSoft Global Payroll for Mexico. Highlights of the key changes include:

  • New Validation Rules: It is no longer permitted to report zero amounts for both taxable and non-taxable values. Validation will now require a positive value for at least one of these amounts.
  • Other Income Salaries (038): All payments under “Other Income Salaries” (concept 038) are now considered 100% taxable. Non-taxable reporting for this concept is no longer allowed.
  • Increase to Employment Subsidy Limit: The employment subsidy limit will increase from $475.00 to $628.00, effective January 1, 2026. The final amount and effective date will be confirmed through publication in the Official Gazette.
  • New Earnings and Deductions Codes: Additional catalog codes are introduced for reporting pay related to work performed on scheduled Rest Days and Public Holidays:
    • 054 – Worked Day Off
    • 055 – Worked Public Holiday
    • 108 – Adjustment Daily Worked Day Off Taxable
    • 109 – Adjustment Daily Worked Day Off Non-Taxable
    • 110 – Adjustment of Public Holiday Worked Taxable
    • 111 – Adjustment of Public Holiday Worked Non-Taxable
  • Catalog Updates and Error Matrix Enhancements:
    • System validation will ensure either a taxable or exempt amount (greater than zero) is reported for each earning.
    • Exempt amount is not allowed for concept code 038.
    • Validation regarding “paid days for subsidy” will be implemented.
  • Updated Descriptions: Some earning and deduction concepts now have revised descriptions to prevent misuse and ensure proper reporting.

These requirements will be enforced by SAT during the stamping and validation of payroll CFDIs. PeopleSoft Global Payroll for Mexico customers should review their system configurations to ensure compliance with these new requirements before the effective date.