Next, a summary of four tax-labor issues that come into force for 2026: minimum wage, Employment Subsidy, Updates to the Payroll CFDI Completion Guide Y new retention tables.

1. Minimum wage in 2026

The following values ​​take effect from 1 of January of 2026:

• General minimum wage: $315.04 diaries
• Northern Border Free Zone: $440.87 diaries

2. Employment Subsidy (SE) 2026 (published in the DOF on 31 from December to 2025)

The SE is a mechanism that reduces income tax withholding for low-income workers to protect their net income. The scheme was updated to 2026 with transitory parameters for January and definitive values ​​applicable for February 2026 to January 2027 -due to the change that occurs in the UMA 1 February of each year.

• As has been usual, The decree contemplates special treatment for January. Since the new annual value of the UMA comes into force on 1 February 2026, during January 2026 A temporary percentage of 15.59% of the monthly UMA in force in 2025, which represents a monthly amount of $536.21 for this month.
• The maximum monthly income limit to receive subsidy: is from $11,492.66.
• February applicable percentage 2026 to January 2027: 15.02%; The monthly amount will be known once the new value of the UMA is published.
• The subsidy is applied as a monthly credit against ISR withholding; If the credit exceeds the retention there is no refund.

3. Changes in the Payroll CFDI Filling Guide

The 29 from December to 2025 The update to the CFDI payroll filling guide and the technical specification of the Payroll Complement were published in the DOF 1.2 (review E). The modifications include new validation rules, updating catalogs and precisions in the error matrix. The objective is to improve the quality of information and reduce inconsistencies, but it implies technical and operational adjustments that must be implemented before the first ring of 2026.

Main changes and new concepts:

• Plugin Revision E 1.2: technical version with additional rules and changes to the validation matrix.
• Strict validations on amounts: Consistency is required between taxed and exempt amounts; certain fields no longer allow zeros or null values ​​when logic requires a positive amount.
• New keys and catalog updates: keys are updated for TipoOtroPago, TotalOtrosPagos, perceptions, deductions and other related catalogs; It is mandatory to use the current passwords.
• Matching date of issue and payment period: rules that avoid discrepancies between the date of the CFDI and the period reported in the supplement.
• Management of special events: specific fields and rules for separation payments, compensation, death, and extraordinary payments.
• Address validations: The information that must be recorded when a worker dies is clarified.
• Requirements in TypeOtherPayment and TotalOtherPayments: details on when and how to report other payments, its classification and its impact on CFDI totals.

4. Retention tables applicable in 2026.

The 28 from December to 2025 The Annex was published in the Official Gazette of the Federation 8 of the Miscellaneous Fiscal Resolution for 2026. This annex contains the ISR rates that must be used to calculate provisional payments, withholdings and determination of the annual personal tax during 2026. These rates are applicable, among other assumptions, to salary income, fee, business activities, lease and other income taxed in accordance with the Income Tax Law.

Due to the inflation registered since December 2022, the rates included in the Annex 8 to 2026 were updated in accordance with the provisions of the tax regulations.

As part of this document the following are attached:

II. Rate applicable when making payments that correspond to a period of 7 days, corresponding to 2026 What the articles refer to 96 of the ISR Law and 175 of its Regulations, as well as the rule 3.12.2.

Those who pay taxes in accordance with Chapters IV. Rate applicable during 2026 for the calculation of the monthly provisional payments referred to in the articles 96 of the ISR Law and 175 of its Regulations, as well as the rule 3.12.2.

C. Rate for calculating the tax corresponding to the years 2025 Y 2026

I. Rate for the calculation of the tax corresponding to the year of 2025 What the articles refer to 97 Y 152 of the Income Tax Law, as well as the rule 3.17.1.

II. Rate for the calculation of the tax corresponding to the year of 2026 What the articles refer to 97 Y 152 of the Income Tax Law, as well as the rule 3.17.1.

DFK Mexico – Fiscal Committee