Support Tax Calculation and CFDI Reporting for Retirees

You can now pay retiree payments applying the Statutory ISR and State Exemption rules.

Former “Severance” primary classification has been renamed to “Severance and Retirement” and two new secondary classifications have been added:

  • Retirement Single Payment
  • Retirement Partial Payments

Use the element template to create retirement payroll elements with the above classifications. 

Retirement Single Payment

ISR Exemption Rule

The ISR exemption rule is applied to the consolidated amount of this type of earnings.

Former “ISR Severance Rule” override in Organization and Employee tax cards, has been renamed to “ISR Severance and Retirement Single Pay Rule” to extend its usage to Retirement Single Payment earnings.

Based on this override the "Consolidated Amount vs Monthly Ordinary Salary" rule is applied to determine if the Retirement Single Payment ISR calculation method proceeds.

Statutory foundation:

  • ISR Regulation (ISRR) Art 171
  • ISR Law (ISRL) Art 95
  • ISRL Art 93, Fraction XIII

CFDI Reporting

Use the CFDI Earning Code 039 to report Retirement Single Payment earnings.

If Retirement Single Payment earnings are paid with Regular earnings, a separate CFDI “Complemento” is issued with TipoRegimen 03.

The following node/tags will be included in the CFDI XML file:

  • nomina12:Percepciones:TotalJubilacionPensionRetiro
  • nomina12:Percepciones:JubilacionPensionRetiro
  • nomina12:Percepciones:JubilacionPensionRetiro:TotalUnaExhibicion
  • nomina12:Percepciones:JubilacionPensionRetiro:IngresoAcumulable

As the taxability rule is applied to the consolidation of this type of earnings, the ISR subject and exempt portions for each earning are prorated to match CFDI Totals.

Retirement Partial Payments

ISR Exemption Rule

The ISR exemption rule is applied to the consolidated amount of this type of earnings.

Statutory foundation:

  • ISRL Art 93, Fraction IV & V

CFDI Reporting

Use the CFDI Earning Code 044 to report Retirement Partial Payment earnings.

Retirement Partial Payment earnings are reported in the same “Complemento” as Regular earnings with TipoRegimen 02.

The following node/tags will be included in the CFDI XML file:

  • nomina12:Percepciones:TotalJubilacionPensionRetiro
  • nomina12:Percepciones:JubilacionPensionRetiro
  • nomina12:Percepciones:JubilacionPensionRetiro:TotalParcialidad
  • nomina12:Percepciones:JubilacionPensionRetiro:MontoDiario
  • nomina12:Percepciones:JubilacionPensionRetiro:IngresoAcumulable

As the taxability rule is applied to the consolidation of this type of earnings, the ISR subject and exempt portions for each earning are prorated to match CFDI Totals.

Pay Retirees using the standard application functionality.

Steps to enable and configure

You don't need to do anything to enable this feature.

Tips and considerations

This feature supports only the retiree earnings paid to employees with ISR Fiscal Regime "Salaries and Wages".