On weekly, ten-day, biweekly or semi-monthly payrolls, the employment subsidy is applied proportionally in each period. The problem shows up at month-end: if total taxable income went over the limit, the employee was never actually entitled to the subsidy, and it has to be corrected.
The rule
In 2026, if taxable income for the month adds up to more than $11,492.66, all the subsidy applied in that month's pay periods is taken back.
A practical case
A semi-monthly employee had $5,500 of taxable income in the first half of the month, and the subsidy was applied. In the second half they had $6,200. The month totals $11,700, above the limit. So on the last payslip of the month, the subsidy applied in the first half is taken back.
How it appears on the CFDI
The CFDI is the electronic payroll receipt every employer must stamp with the SAT, Mexico's tax authority.
| Code | Item | Purpose |
|---|---|---|
| Deduction 107 | Accrued subsidy adjustment | Takes back the subsidy previously applied |
| Deduction 002 | ISR from the adjustment | Income tax (ISR) that was not withheld at the time |
| Other payment 007 | ISR adjusted for subsidy | Informational only |
Things to watch
- Check against the month's total, not payslip by payslip.
- The adjustment goes on the last payslip of the month.
- To review the tax table and subsidy amounts, see the 2026 ISR tax table and employment subsidy.
Legal basis
- Decree granting the employment subsidy, Official Gazette (DOF), December 31, 2025.
- Payroll receipt filling guide, Appendix 7.
- Income Tax Law, Article 96.
With Nomikhor the monthly ISR adjustment happens on its own: the system reviews taxable income for the whole month, takes back the subsidy when it no longer applies and leaves the receipt ready to stamp, with unlimited stamping.