Payroll Complement 1.2

When to issue a payroll CFDI

Issue a payroll CFDI for every payment you make to a worker for wages, salaries, or income assimilated to salaries. The voucher uses CfdiType: "N" and carries the payroll complement 1.2 inside the Complemento.Payroll node.

Payment period → Perceptions and deductions calculation → Stamped payroll CFDI

The current payroll complement is version 1.2 (revision C). It applies both to subordinate workers (regime 02 Wages) and to income assimilated to salaries (regimes 05 through 11).

Differences from an income invoice

Element	Income invoice	Payroll CFDI
`CfdiType`	`I`	`N`
`Items`	Required	Not sent
`PaymentMethod`	Required	Required
`PaymentForm`	Required	Not registered
`Receiver.CfdiUse`	`G01`, `G03`, etc.	`CN01`
Complement	Optional	`Payroll` required
Query type	`issued`	`payroll`

The Items node is not sent in a payroll CFDI. Facturama builds the concept from the complement totals. Sending items returns a validation error.

Endpoint

POST /3/cfdis

See the API reference

Payroll CFDI structure

  "NameId": "16",
  "Folio": "",
  "Serie": "",
  "CfdiType": "N",
  "PaymentMethod": "PUE",
  "ExpeditionPlace": "",
  "Date": "",

  "Receiver":
  {
    "Rfc": "",
    "CfdiUse": "CN01",
    "Name": "",
    "FiscalRegime": "605",
    "TaxZipCode": ""
  }

  "Complemento":
  {
    "Payroll": {
      "Type": "",
      "PaymentDate": "",
      "InitialPaymentDate": "",
      "FinalPaymentDate": "",
      "DaysPaid": 0.0,
      "Issuer": {},
      "Employee": {},
      "Perceptions": {},
      "Deductions": {},
      "OtherPayments": [],
      "Incapacities": []
    }
  }

  "Issuer":
  {
    "EmployerRegistration": "",
    "FromEmployerRfc": "",
    "Curp": "",
    "EntitySNCF" :
    {
      "OriginSource" : "",
      "AmountOriginSource" : ""
    }
  }

  "Employee":
  {
    "Curp": "",
    "SocialSecurityNumber": "",
    "StartDateLaborRelations": "",
    "ContractType": "",
    "Unionized": false,
    "TypeOfJourney": "",
    "RegimeType": "",
    "EmployeeNumber": "",
    "Department": "",
    "Position": "",
    "PositionRisk": "",
    "FrequencyPayment": "",
    "Bank": "",
    "BankAccount": "",
    "BaseSalary": 0.0,
    "DailySalary": 0.0,
    "FederalEntityKey": ""
  }

  "Perceptions":
  {
    "Details": [
      {
        "PerceptionType": "",
        "Code": "",
        "Description": "",
        "TaxedAmount": 0.0,
        "ExemptAmount": 0.0
      }
    ]
  }

  "Deductions":
  {
    "Details": [
      {
        "DeduccionType": "",
        "Code": "",
        "Description": "",
        "Amount": 0.0
      }
    ]
  }

  "OtherPayments": [
    {
      "OtherPaymentType": "",
      "Code": "",
      "Description": "",
      "Amount": 0.0
    }
  ]

  "Incapacities": [
    {
      "Days": 0,
      "Type": "",
      "Amount": 0.0
    }
  ]

Full example

Biweekly receipt for a subordinate worker with salary and grocery vouchers:

{
  "NameId": "16",
  "Folio": "1",
  "Serie": "NOM",
  "CfdiType": "N",
  "ExpeditionPlace": "78000",
  "PaymentMethod": "PUE",
  "Date": "2026-08-15T12:00:00",
  "Receiver": {
    "Rfc": "CACX7605101P8",
    "CfdiUse": "CN01",
    "Name": "XOCHILT CASAS CHAVEZ",
    "FiscalRegime": "605",
    "TaxZipCode": "36257"
  },
  "Complemento": {
    "Payroll": {
      "Type": "O",
      "PaymentDate": "2026-08-15",
      "InitialPaymentDate": "2026-08-01",
      "FinalPaymentDate": "2026-08-15",
      "DaysPaid": 15,
      "Issuer": {
        "EmployerRegistration": "B5510768108"
      },
      "Employee": {
        "Curp": "CACX760510MDFSHX09",
        "SocialSecurityNumber": "12345678903",
        "StartDateLaborRelations": "2021-03-01",
        "ContractType": "01",
        "Unionized": false,
        "TypeOfJourney": "01",
        "RegimeType": "02",
        "EmployeeNumber": "00042",
        "Department": "Administración",
        "Position": "Analista de sistemas",
        "PositionRisk": "1",
        "FrequencyPayment": "04",
        "Bank": "002",
        "BankAccount": "1234567890123456",
        "BaseSalary": 500.00,
        "DailySalary": 512.50,
        "FederalEntityKey": "SLP"
      },
      "Perceptions": {
        "Details": [
          {
            "PerceptionType": "001",
            "Code": "P001",
            "Description": "Sueldo",
            "TaxedAmount": 7500.00,
            "ExemptAmount": 0.00
          },
          {
            "PerceptionType": "029",
            "Code": "P029",
            "Description": "Vales de despensa",
            "TaxedAmount": 0.00,
            "ExemptAmount": 500.00
          }
        ]
      },
      "Deductions": {
        "Details": [
          {
            "DeduccionType": "001",
            "Code": "D001",
            "Description": "Seguridad social",
            "Amount": 216.35
          },
          {
            "DeduccionType": "002",
            "Code": "D002",
            "Description": "ISR retenido",
            "Amount": 1052.28
          }
        ]
      }
    }
  }
}

Considerations for the general node in a payroll CFDI:

CfdiType must be "N".
Do not include Items.
Do not include PaymentForm: per Anexo 20, this attribute is not registered when the voucher type is N.
Currency must be "MXN".
In the Receiver node, CfdiUse must be "CN01".
In the Receiver node, FiscalRegime is normally 605 (Wages and Salaries and Income Assimilated to Salaries).

Payroll complement elements

Payroll node

string

required

Payroll type. Use O for ordinary payroll and E for extraordinary payroll.

string

required

Effective payment date, in YYYY-MM-DD format.

string

required

Start date of the payment period.

string

required

End date of the payment period. Must be the same as or later than InitialPaymentDate.

number

required

Number of days or fraction covered by the payment. Accepts up to three decimals.

object

Employer data. See Issuer node.

object

required

Worker data. See Employee node.

object

Perceptions for the period. See Perceptions node.

object

Deductions applied to the worker. See Deductions node.

array

Payments that are not considered wage income, such as the employment subsidy or per diem paid to the worker.

array

Incapacities that apply during the period.

Issuer node

string

Employer registration with the IMSS. Required when the worker is subject to the mandatory social security regime.

string

RFC of the origin employer. Registered in labor subcontracting cases or when you pay on behalf of another employer.

string

CURP of the employer when it is an individual. Must be 18 characters.

object

Node for entities and agencies under the National Fiscal Coordination System. Contains OriginSource (IP, IM, or IF) and AmountOriginSource.

Employee node

string

required

Worker’s CURP. Exactly 18 characters.

string

required

Contract type code per the c_TipoContrato catalog.

string

required

Hiring regime code per the c_TipoRegimen catalog.

string

required

Internal worker number. Up to 15 characters, without the | character.

string

required

Payment frequency per the c_PeriodicidadPago catalog.

string

required

Code of the federal entity where the worker provided services, per the c_Estado catalog.

Worker’s social security number. Required when the regime is 02 Wages.

string

Start date of the labor relationship, in YYYY-MM-DD format.

boolean

Indicates whether the worker is unionized.

string

Work schedule type per the c_TipoJornada catalog.

string

Worker’s department or area. Up to 100 characters.

string

Position assigned to the worker. Up to 100 characters.

string

Occupational risk class per the c_RiesgoPuesto catalog.

string

Code of the bank where you deposit the payroll, per the banks catalog.

string

Account number or CLABE. Between 10 and 18 digits.

number

Base contribution salary.

number

Integrated daily salary.

array

Node for labor subcontracting. Each element contains RfcContractor and PercentageTime (between 0.001 and 100).

Perceptions node

array

List of perceptions for the period.

string

Perception type code per the c_TipoPercepcion catalog.

string

Internal control code for the perception. Between 3 and 15 characters.

string

Perception concept. Up to 100 characters.

number

required

Taxed amount of the perception.

number

required

Exempt amount of the perception.

array

Overtime detail. Each element contains Days, HoursType, ExtraHours, and PaidAmount.

object

Node for income in shares or securities. Contains MarketValue and PriceWhenGranting.

object

Node for retirement, pensions, or retirement benefits. Contains TotalASinglePayment, TotalParciality, DailyAmount, AccumulatedIncome, and NonAccumulatedIncome.

object

Node for separation payments. Contains TotalPaid, YearsOfService, LastMonthlySalaryOrd, AccumulatedIncome, and NonAccumulatedIncome.

Deductions node

string

required

Deduction type code per the c_TipoDeduccion catalog.

string

required

Internal control code for the deduction. Between 3 and 15 characters.

string

required

Deduction concept. Up to 100 characters.

number

required

Deduction amount. The minimum value is 0.01.

OtherPayments node

string

required

Other payment type code per the c_TipoOtroPago catalog.

string

required

Internal control code for the payment. Between 3 and 15 characters.

string

required

Payment concept. Up to 100 characters.

number

required

Payment amount.

object

Node required when OtherPaymentType is 002. Contains Amount with the accrued subsidy.

object

Node required when OtherPaymentType is 004. Contains PositiveBalance, Year, and RemainingPositiveBalance.

Incapacities node

integer

required

Days of incapacity in the period.

string

required

Incapacity type code per the c_TipoIncapacidad catalog.

number

Amount discounted for the incapacity.

Special cases

Overtime

{
  "PerceptionType": "019",
  "Code": "P019",
  "Description": "Horas extra",
  "TaxedAmount": 250.00,
  "ExemptAmount": 750.00,
  "ExtraHours": [
    {
      "Days": 2,
      "HoursType": "02",
      "ExtraHours": 6,
      "PaidAmount": 1000.00
    }
  ]
}

HoursType uses 01 for double hours, 02 for triple, and 03 for single.

Incapacities

When the worker has days of incapacity, add the Incapacities node and the matching 006 deduction:

{
  "Incapacities": [
    {
      "Days": 3,
      "Type": "02",
      "Amount": 900.00
    }
  ],
  "Deductions": {
    "Details": [
      {
        "DeduccionType": "006",
        "Code": "D006",
        "Description": "Descuento por incapacidad",
        "Amount": 900.00
      }
    ]
  }
}

Employment subsidy

The subsidy is registered in OtherPayments with code 002 and the EmploymentSubsidy node:

{
  "OtherPayments": [
    {
      "OtherPaymentType": "002",
      "Code": "OP002",
      "Description": "Subsidio para el empleo",
      "Amount": 120.00,
      "EmploymentSubsidy": {
        "Amount": 120.00
      }
    }
  ]
}

The amount in Amount is the subsidy actually delivered to the worker, while EmploymentSubsidy.Amount is the accrued subsidy per the current provision. Calculate both values in your payroll system; the API does not derive them for you.

Positive balance from annual compensation

Use code 004 in OtherPayments together with the Compensation node:

{
  "OtherPaymentType": "004",
  "Code": "OP004",
  "Description": "Aplicación de saldo a favor por compensación anual",
  "Amount": 350.00,
  "Compensation": {
    "PositiveBalance": 1200.00,
    "Year": 2025,
    "RemainingPositiveBalance": 850.00
  }
}

Separation payments

A settlement or severance is extraordinary payroll (Type: "E"). Add perception 025 and the Indemnification node:

{
  "Type": "E",
  "Perceptions": {
    "Details": [
      {
        "PerceptionType": "025",
        "Code": "P025",
        "Description": "Indemnización",
        "TaxedAmount": 18000.00,
        "ExemptAmount": 6000.00
      }
    ],
    "Indemnification": {
      "TotalPaid": 24000.00,
      "YearsOfService": 5,
      "LastMonthlySalaryOrd": 15000.00,
      "AccumulatedIncome": 18000.00,
      "NonAccumulatedIncome": 6000.00
    }
  }
}

Retirement and pensions

For retirement, pensions, or retirement benefits, use perception 039 (single payment) or 044 (installments) together with the Retirement node:

{
  "Perceptions": {
    "Details": [
      {
        "PerceptionType": "039",
        "Code": "P039",
        "Description": "Jubilación en una sola exhibición",
        "TaxedAmount": 30000.00,
        "ExemptAmount": 10000.00
      }
    ],
    "Retirement": {
      "TotalASinglePayment": 40000.00,
      "AccumulatedIncome": 30000.00,
      "NonAccumulatedIncome": 10000.00
    }
  }
}

Labor subcontracting

When the worker provides services through subcontracting, register the contractors in Employee.Outsourcing:

{
  "Outsourcing": [
    {
      "RfcContractor": "EKU9003173C9",
      "PercentageTime": 60.00
    },
    {
      "RfcContractor": "URE180429TM6",
      "PercentageTime": 40.00
    }
  ]
}

The sum of PercentageTime across all contractors must equal 100.

Payroll catalogs

The SAT defines these catalogs and they may change. Verify the current values in the official catCFDI catalog published by the SAT before releasing to Production.

Payroll type (Type)

Code	Description
`O`	Ordinary. Periodic payment under the labor relationship
`E`	Extraordinary. Settlement, severance, profit sharing, separate bonus

Contract type (ContractType)

GET /catalogs/ContractTypes

Code	Description
`01`	Employment contract for an indefinite term
`02`	Employment contract for a specific project
`03`	Employment contract for a fixed term
`04`	Seasonal employment contract
`05`	Employment contract subject to a trial period
`06`	Employment contract with initial training
`07`	Hiring modality by hour worked
`08`	Work modality by labor commission
`09`	Hiring modalities where no labor relationship exists
`10`	Retirement, pension, severance
`99`	Other contract

Regime type (RegimeType)

GET /catalogs/regimentypes

Code	Description
`02`	Wages
`03`	Retirees
`04`	Pensioners
`05`	Assimilated members of production cooperatives
`06`	Assimilated members of civil societies and associations
`07`	Assimilated members of boards of directors and supervisory boards
`08`	Assimilated commission agents
`09`	Assimilated professional fees
`10`	Assimilated shares
`11`	Assimilated other
`12`	Retirees or pensioners
`13`	Severance or separation
`99`	Other regime

Payment frequency (FrequencyPayment)

GET /catalogs/paymentfrequencies

Code	Description
`01`	Daily
`02`	Weekly
`03`	Every 14 days
`04`	Biweekly
`05`	Monthly
`06`	Bimonthly
`07`	Unit of work
`08`	Commission
`09`	Lump sum
`10`	Every 10 days
`99`	Other frequency

Work schedule type (TypeOfJourney)

GET /catalogs/typesofjourney

Code	Description
`01`	Daytime
`02`	Night
`03`	Mixed
`04`	Hourly
`05`	Reduced
`06`	Continuous
`07`	Split
`08`	By shifts
`99`	Other schedule

Occupational risk (PositionRisk)

GET /catalogs/positionrisks

Code	Description
`1`	Class I
`2`	Class II
`3`	Class III
`4`	Class IV
`5`	Class V
`99`	Not applicable

Most used perception types (PerceptionType)

GET /catalogs/perceptions

Code	Description
`001`	Wages, salaries, and daily pay
`002`	Annual bonus (aguinaldo)
`003`	Profit sharing (PTU)
`005`	Savings fund
`014`	Incapacity subsidies
`019`	Overtime
`020`	Sunday premium
`021`	Vacation premium
`022`	Seniority premium
`025`	Severance payments
`028`	Commissions
`029`	Grocery vouchers
`038`	Other wage income
`039`	Retirement, pensions, or retirement benefits
`046`	Income assimilated to salaries
`050`	Per diem

The full c_TipoPercepcion catalog contains more than 40 codes.

Most used deduction types (DeduccionType)

GET /catalogs/deductions

Code	Description
`001`	Social security
`002`	Income tax (ISR)
`004`	Other
`005`	Housing fund contributions
`006`	Incapacity discount
`007`	Alimony
`010`	Housing loan payment
`011`	INFONACOT installment payment
`019`	Union dues
`020`	Absence
`022`	Local taxes

The full c_TipoDeduccion catalog contains more than 100 codes.

Other payment types (OtherPaymentType)

GET /catalogs/otherpayments

Code	Description
`001`	Refund of ISR overpaid (provided it has not been remitted to the SAT)
`002`	Employment subsidy (actually delivered to the worker)
`003`	Per diem (delivered to the worker)
`004`	Application of positive balance from annual compensation
`005`	Refund of ISR over-withheld in a prior fiscal year (provided it has not been remitted to the SAT)
`999`	Payments not listed that must not be considered income from wages, salaries, or assimilated income

The full c_TipoOtroPago catalog contains 10 codes.

Incapacity type (Incapacities.Type)

GET /catalogs/incapacities

Code	Description
`01`	Work risk
`02`	General illness
`03`	Maternity

Query the banks catalog

GET /catalogs/Banks

[
  { "Name": "BANAMEX", "Value": "002" },
  { "Name": "BBVA BANCOMER", "Value": "012" },
  { "Name": "SANTANDER", "Value": "014" },
  { "Name": "HSBC", "Value": "021" },
  { "Name": "BANORTE", "Value": "072" },
  { "Name": "STP", "Value": "646" }
]

The full c_Banco catalog contains more than 100 codes.

Query and download the receipt

Payroll CFDIs use the payroll type instead of issued:

GET /cfdi?type=payroll
GET /api/Cfdi/pdf/payroll/{id}
GET /api/Cfdi/xml/payroll/{id}

Querying with type=issued does not return payroll receipts. See Consult CFDI and Download documents.

Common errors

Error	Cause	Solution
`400`	You sent the `Items` node in a CFDI with `CfdiType: "N"`	Remove `Items`. Amounts come from the complement
`400`	`Curp` has an invalid format or is not 18 characters	Verify the worker’s CURP against the official format
`400`	`SocialSecurityNumber` missing with `RegimeType: "02"`	Register the worker’s social security number
`400`	`FinalPaymentDate` earlier than `InitialPaymentDate`	Correct the period dates
`400`	Sum of `PercentageTime` in `Outsourcing` is not `100`	Adjust the contractors’ percentages
`400`	A deduction `Amount` below `0.01`	Omit the deduction instead of sending it as zero
`401`	Wrong credentials or credentials from another environment	Use the credentials for the matching environment
`422`	Total deductions exceed total perceptions	Review the payroll calculation before stamping
`500`	Unhandled service error	Contact support with the `Folio` and the date of the attempt

Next steps

Cancel CFDI

Cancel a payroll receipt stamped by mistake.

Download documents

Get the PDF and XML of the receipt to deliver to the worker.

SAT catalogs

Query the current codes directly from the API.

CFDI types

Understand when each CFDI type applies.

Getting Started

Mexican Billing System

API Web

API Multiemisor

CFDI 4.0

Complements

SAT Catalogs

Tools

When to issue a payroll CFDI

Differences from an income invoice

Endpoint

Payroll CFDI structure

Full example

Payroll complement elements

Payroll node

Issuer node

Employee node

Perceptions node

Deductions node

OtherPayments node

Incapacities node

Special cases

Overtime

Incapacities

Employment subsidy

Positive balance from annual compensation

Separation payments

Retirement and pensions

Labor subcontracting

Payroll catalogs

Query the banks catalog

Query and download the receipt

Common errors

Next steps

Cancel CFDI

Download documents

SAT catalogs

CFDI types

​When to issue a payroll CFDI

​Differences from an income invoice

​Endpoint

​Payroll CFDI structure

​Full example

​Payroll complement elements

​Payroll node

​Issuer node

​Employee node

​Perceptions node

​Deductions node

​OtherPayments node

​Incapacities node

​Special cases

​Overtime

​Incapacities

​Employment subsidy

​Positive balance from annual compensation

​Separation payments

​Retirement and pensions

​Labor subcontracting

​Payroll catalogs

​Query the banks catalog

​Query and download the receipt

​Common errors

​Next steps

Cancel CFDI

Download documents

SAT catalogs

CFDI types

When to issue a payroll CFDI

Differences from an income invoice

Endpoint

Payroll CFDI structure

Full example

Payroll complement elements

Payroll node

Issuer node

Employee node

Perceptions node

Deductions node

OtherPayments node

Incapacities node

Special cases

Overtime

Incapacities

Employment subsidy

Positive balance from annual compensation

Separation payments

Retirement and pensions

Labor subcontracting

Payroll catalogs

Query the banks catalog

Query and download the receipt

Common errors

Next steps