In 2026, the only valid version of the payroll invoice remains CFDI 4.0 with payroll complement 1.2, revision C. Correct issuance requires much more than stamping: the worker's tax data, items paid, withholdings and dates must match payroll, contracts, banks and social-security records. A preventive control reduces rejections, differences in returns, inconvenience for staff and risks to deductibility. This summary presents general criteria, not a review of specific cases.
Master data before the calculation
CFDI 4.0 requires that the recipient's RFC, name or company name and the postal code of the tax domicile match the SAT records, and that the corresponding tax regime be included. In payroll, the type of contract, hiring regime, payment frequency, seniority, position, state and, where applicable, social-security data must also be reviewed. The correct source must not be an old spreadsheet, but a master catalog governed by human resources and payroll with evidence of updating. Changes of name, address, RFC, hiring or termination require a formal workflow. Validating this data before closing avoids mass-correcting invoices that have already been stamped.
Items, dates and tax consistency
The complement distinguishes earnings, deductions, other payments, disabilities, subsidy and separation payments, each with specific codes and rules. The CFDI must reflect what was actually paid and the tax withheld, and be issued within the applicable period according to the number of workers and the current tax rule. The monthly-issuance options do not eliminate the ISR calculation for each payment or the requirements of each incorporated complement. A technically stamped payroll may still be incorrect if it classifies a bonus as an exempt item without support or if it does not match transfers, accounting entries, withholdings, IMSS and local tax. Reconciliation must occur before and after stamping.
Corrections and closing file
When there is an error, it is not advisable to cancel and reissue without a documented route. The invoice, the reason, the relationship with the replacement CFDI and the effect on accumulated amounts, withholdings and returns must be identified. The monthly close may include four reconciliations: workforce against issued CFDIs; net total against banks; earnings and withholdings against accounting; and salary base against social-security reports. Duplicates, employees without a stamp, cancelled invoices still pending and differences of cents or periods must also be reviewed. Keeping the XML, the printed representation, the acknowledgments and a corrections log makes it possible to respond to workers and authorities. The goal is not only to issue, but to demonstrate consistency between the employment relationship and its tax reflection.
Key points
- CFDI 4.0 with payroll complement 1.2 revision C is the combination in force in 2026.
- The worker's RFC, name and postal code must match the tax information.
- Successful stamping does not guarantee that items, exemptions or withholdings are correct.
- Each cancellation or replacement must leave a complete documentary and accounting trail.
What to review
- Clean up the workers' master catalog and establish evidence for each change of data.
- Reconcile CFDIs, bank disbursement, accounting, withholdings and social security on a monthly basis.
- Document a cancellation and replacement procedure with owners and tax review.