Annual Wage Informative Declaration Mexico (Declaración Informativa de Sueldos y Salarios)

The Annual Wage Informative Declaration Mexico (Declaración Informativa de Sueldos, Salarios, Conceptos Asimilados, Crédito al Salario y Subsidio para el Empleo Entregado a los Trabajadores — Anexo 1 of the Declaración Informativa Múltiple) is a mandatory tax reporting instrument that every employer (patrón) in Mexico must submit to the Servicio de Administración Tributaria (SAT) after the close of each fiscal year. The legal obligation derives from Article 99, Fracción III of the Ley del Impuesto sobre la Renta (LISR), published in the Diario Oficial de la Federación on 11 December 2013, which requires all employers who make wage payments (sueldos y salarios) or assimilated-to-wages payments (conceptos asimilados a salarios under Articles 94 through 99 LISR) to report the total amounts paid and the ISR withheld to the SAT no later than 15 February of the year following the fiscal year in question.

The declaration consolidates, for each individual worker, the total annual wage income (ingreso acumulable del ejercicio), the total ISR withheld (retención del ISR), and the total subsidio para el empleo (employment subsidy) actually delivered to the worker during the year. The subsidio para el empleo is a non-taxable benefit established under Article Décimo Primero of the Disposiciones de Vigencia Temporal de la LISR — it is a cash subsidy paid by the employer to low-income workers in lieu of ISR liability, reimbursable to the employer against its own SAT tax obligations on a monthly basis through the employer's monthly provisional ISR payment returns (declaraciones de pagos provisionales).

Prior to the mandatory adoption of Comprobantes Fiscales Digitales por Internet (CFDI) for payroll (nómina) under the Resolución Miscelánea Fiscal, the Declaración Informativa de Sueldos was the primary mechanism through which the SAT cross-referenced employer payroll data against worker annual ISR returns (declaración anual de personas físicas). Since 2017, CFDI de Nómina (complemento de nómina) stamped through a Proveedor Autorizado de Certificación (PAC) has become the dominant reporting channel — each payroll voucher is transmitted to the SAT in real time through the PAC network. However, Article 99 Fracción III LISR continues to require the formal annual informative declaration as a consolidated summary for the completed fiscal year, and the SAT uses both data streams for audit and cross-checking purposes.

The declaration is filed electronically through the SAT portal (sat.gob.mx) using the Declaración Informativa Múltiple (DIM) software or through the portal de declaraciones, which generates an acuse de recibo with a folio number and timestamp as proof of compliance. Employers with fewer than three workers may file on paper using Form 30 at SAT offices (Módulos de Atención Fiscal — MAF), though electronic filing is the standard for all entities with SAT e.firma (Firma Electrónica Avanzada — FIEL) credentials.

The legal basis for the Declaración Informativa de Sueldos extends beyond LISR Article 99 to the Código Fiscal de la Federación (CFF), specifically Article 32 which sets out the general obligation to file informative returns (declaraciones informativas) and Article 81 which lists violations related to failure to file or filing with errors. The Reglamento de la LISR provides additional procedural rules for calculating annual income and determining the correct ISR tables applicable to each worker. The Resolución Miscelánea Fiscal (RMF), published annually in the DOF, specifies the exact filing deadlines, acceptable formats, and any temporary exemptions or modifications for each fiscal year.

The Annual Wage Informative Declaration Mexico is required from every employer — whether a legal entity (persona moral: SA de CV, S de RL, AC, SC, or any other corporate form) or an individual with business activity (persona física con actividad empresarial) — that paid wages, salaries, assimilated-to-wages income, or honorarios assimilated to salaries to one or more workers during the fiscal year. Article 99 Fracción III of the LISR applies without distinction to micro-enterprises and large multinationals alike.

The declaration must be filed annually by 15 February following the fiscal year end. For fiscal year 2024 (1 January to 31 December 2024), the filing deadline is 15 February 2025. The SAT typically publishes an annual calendar of fiscal obligations (calendario SAT) in the DOF through the Resolución Miscelánea Fiscal that confirms or adjusts this date.

The declaration is required when an employer has withheld ISR from worker wages under Articles 94 through 99 LISR and must confirm those withholdings to the SAT as part of the annual reconciliation process. Workers use the constancia de percepciones y retenciones (annual earnings statement, also called constancia de sueldos) issued by their employer under Article 99 Fracción III LISR to prepare their own annual ISR return (declaración anual de personas físicas) due by 30 April of the following year — the informative declaration and the constancia are complementary instruments serving the same reconciliation function.

The document is required when a business has paid subsidio para el empleo to qualifying low-income workers. Under the Decreto del Subsidio para el Empleo, the employer delivers the subsidy monthly and recovers it from the SAT by crediting it against the employer's own ISR payment obligations — the annual informative declaration reports the total subsidy delivered to each worker and ties back to the monthly provisional ISR returns where the credit was applied.

The declaration is also required when assimilated-to-wages payments (conceptos asimilados) were made to board members (consejeros), shareholders receiving dividends that the company chose to assimilate, or other persons receiving payments under Article 94 Fractions III through IX LISR — these payers must report those payments in the same Anexo 1 of the DIM alongside traditional salaried workers.

Failure to file the Annual Wage Informative Declaration by the 15 February deadline triggers infraction penalties under CFF Article 81 Fraction I (failure to file informative returns on time), with fines calculated per worker record omitted from the return, plus potential aggravated penalties under CFF Article 85 for repeated non-compliance. The SAT may also use the omission as grounds for a more comprehensive fiscal audit (revisión fiscal) under the Código Fiscal de la Federación.

A complete and accurate Annual Wage Informative Declaration Mexico under LISR Article 99 Fraction III must include the following data elements for each worker reported in Anexo 1 of the Declaración Informativa Múltiple.

Employer Identification: Full legal name (razón social or nombre) of the reporting employer, RFC (Registro Federal de Contribuyentes) assigned by the SAT — 12 characters for legal entities, 13 for individuals — and the fiscal year (ejercicio fiscal) being reported. The RFC is the primary identifier linking the informative declaration to the employer's monthly provisional ISR returns and the CFDI de Nómina records already submitted through the PAC network during the year.

Worker Identification per Record: Full name, RFC (13-character individual RFC), and CURP (Clave Única de Registro de Población, 18 characters) of each worker. Where a worker does not yet have an RFC, the employer must use the generic RFC XAXX010101000 for Mexican residents or XEXX010101000 for foreign residents without Mexican RFC, though the SAT increasingly requires workers to obtain individual RFCs through the portal sat.gob.mx before the annual declaration is filed.

Annual Wage Income (Ingreso Total Anual): Total gross wages and salaries paid to the worker during the fiscal year, including base salary (salario base), overtime (horas extra), production bonuses (bonos de productividad), annual Christmas bonus (aguinaldo under Article 87 LFT), vacation premium (prima vacacional under Article 80 LFT), and any other ordinary or extraordinary compensation that forms part of the worker's taxable income (ingresos acumulables) under Articles 94 through 99 LISR. Non-taxable amounts (ingresos exentos) — the exempt portion of aguinaldo (30 times general minimum daily wage under Article 93 Fraction XIV LISR), exempt vacation premium (15 times minimum wage), and PTU exempt portion (15 times minimum wage under Article 93 Fraction XIV) — must be reported separately in the declaration so the SAT can verify the correct taxable base.

ISR Withheld (ISR Retenido): Total ISR withheld from the worker's wages during the year, calculated by the employer applying the annual ISR withholding table (tarifa del Artículo 152 LISR) or the monthly withholding tables under Article 96 LISR published in Anexo 8 of the Resolución Miscelánea Fiscal. The total withheld must reconcile with the sum of monthly ISR reported in the employer's CFDI de Nómina and with the aggregate withholding amounts reported in the employer's monthly payroll retention returns filed through the SAT portal.

Subsidio para el Empleo Entregado: Total employment subsidy (subsidio para el empleo) delivered in cash to the worker during the year, calculated by applying the subsidy tables to the worker's monthly income. This amount reduces the employer's monthly ISR payment obligation and must be reported per worker to allow the SAT to verify that the credited subsidy matches actual worker payments. The subsidy table thresholds and amounts are published annually in the Disposiciones de Vigencia Temporal of the LISR and updated through the Resolución Miscelánea Fiscal.

Annual ISR Adjustment (Ajuste Anual del ISR): Where the employer performed the annual ISR adjustment (cálculo anual del ISR) on behalf of the worker under Article 97 LISR — applicable to workers who did not file their own annual return and had no other income sources — the declaration must report whether the adjustment resulted in additional ISR to be withheld (diferencia a cargo del trabajador) or a refund (diferencia a favor del trabajador) returned to the worker through the payroll. Under Article 97 LISR, workers may request that their employer not perform the annual adjustment if they intend to file their own return.

Forms-legal.com provides this Annual Wage Informative Declaration Mexico template as a practical reference for structuring employer tax reporting. Every annual declaration should be prepared or reviewed by a Contador Público Certificado (CPC) registered with the Instituto Mexicano de Contadores Públicos (IMCP) or a licensed fiscal advisor (asesor fiscal) to verify compliance with the current Resolución Miscelánea Fiscal, the applicable CFDI de Nómina technical specifications published by the SAT, and any modifications to the LISR or CFF affecting the fiscal year being reported. The SAT Administración General de Grandes Contribuyentes and the Administración Central de Fiscalización de Empresas con Ingresos Superiores actively cross-reference informative declarations against CFDI data streams and IMSS contribution records.