Payroll 1.2 catalogs
The Payroll 1.2 catalogs are the keys and values that the SAT (Mexico's tax authority, Servicio de Administración Tributaria) defines to fill in the fields of the payroll complement (complemento, an XML extension the SAT defines for specific operations).
Each section gives the catalog's name in the SAT and the name you use to query it in the SAT catalogs API, where you can also search records from your code.
Bank
Banks for payroll transfers. The SAT name is c_Banco, and the API name is SatBanks.
| Code | Description |
|---|---|
| 2 | BANAMEX |
| 6 | BANCOMEXT |
| 9 | BANOBRAS |
| 12 | BBVA BANCOMER |
| 14 | SANTANDER |
| 19 | BANJERCITO |
| 21 | HSBC |
| 30 | BAJIO |
| 32 | IXE |
| 36 | INBURSA |
| 37 | INTERACCIONES |
| 42 | MIFEL |
| 44 | SCOTIABANK |
| 58 | BANREGIO |
| 59 | INVEX |
| 60 | BANSI |
| 62 | AFIRME |
| 72 | BANORTE/IXE |
| 102 | THE ROYAL BANK |
| 103 | AMERICAN EXPRESS |
| 106 | BAMSA |
| 108 | TOKYO |
| 110 | JP MORGAN |
| 112 | BMONEX |
| 113 | VE POR MAS |
| 116 | ING |
| 124 | DEUTSCHE |
| 126 | CREDIT SUISSE |
| 127 | AZTECA |
| 128 | AUTOFIN |
| 129 | BARCLAYS |
| 130 | COMPARTAMOS |
| 131 | BANCO FAMSA |
| 132 | BMULTIVA |
| 133 | ACTINVER |
| 134 | WAL-MART |
| 135 | NAFIN |
| 136 | INTERCAM BANCO |
| 137 | BANCOPPEL |
| 138 | ABC CAPITAL |
| 139 | UBS BANK |
| 140 | CONSUBANCO |
| 141 | VOLKSWAGEN |
| 143 | CIBANCO |
| 145 | BBASE |
| 147 | BANKAOOL |
| 148 | PAGATODO |
| 149 | FORJADORES |
| 150 | INMOBILIARIO |
| 151 | DONDÉ |
| 152 | BANCREA |
| 153 | PROGRESO |
| 154 | BANCO FINTERRA |
| 155 | ICBC |
| 156 | SABADELL |
| 157 | SHINHAN |
| 158 | MIZUHO BANK |
| 159 | BANK OF CHINA |
| 160 | BANCO S3 |
| 166 | BANSEFI |
| 168 | HIPOTECARIA FEDERAL |
| 600 | MONEXCB |
| 601 | GBM |
| 602 | MASARI |
| 605 | VALUE |
| 606 | ESTRUCTURADORES |
| 607 | TIBER |
| 608 | VECTOR |
| 610 | B&B |
| 614 | ACCIVAL |
| 615 | MERRILL LYNCH |
| 616 | FINAMEX |
| 617 | VALMEX |
| 618 | UNICA |
| 619 | MAPFRE |
| 620 | PROFUTURO |
| 621 | CB ACTINVER |
| 622 | OACTIN |
| 623 | SKANDIA |
| 626 | CBDEUTSCHE |
| 627 | ZURICH |
| 628 | ZURICHVI |
| 629 | SU CASITA |
| 630 | CB INTERCAM |
| 631 | CI BOLSA |
| 632 | BULLTICK CB |
| 633 | STERLING |
| 634 | FINCOMUN |
| 636 | HDI SEGUROS |
| 637 | ORDER |
| 638 | AKALA |
| 640 | CB JPMORGAN |
| 642 | REFORMA |
| 646 | STP |
| 647 | TELECOMM |
| 648 | EVERCORE |
| 649 | SKANDIA |
| 651 | SEGMTY |
| 652 | ASEA |
| 653 | KUSPIT |
| 655 | SOFIEXPRESS |
| 656 | UNAGRA |
| 659 | OPCIONES EMPRESARIALES DEL NOROESTE |
| 670 | LIBERTAD |
| 901 | CLS |
| 902 | INDEVAL |
Source of funds
Source of the funds that SNCF (Sistema Nacional de Coordinación Fiscal, the system that coordinates federal and state taxes in Mexico; a member government entity adds EntidadSNCF to its payroll CFDIs) member entities use to pay payroll. The SAT name is c_OrigenRecurso, and the API name is SatFundSources.
| Code | Description |
|---|---|
| IP | Ingresos propios. (own revenue) |
| IF | Ingreso federales. (federal revenue) |
| IM | Ingresos mixtos. (mixed revenue) |
Pay period
How often payroll is paid. The SAT name is c_PeriodicidadPago, and the API name is SatPaymentPeriodicities.
| Code | Description |
|---|---|
| 1 | Diario (daily) |
| 2 | Semanal (weekly) |
| 3 | Catorcenal (biweekly) |
| 4 | Quincenal (semi-monthly) |
| 5 | Mensual (monthly) |
| 6 | Bimestral (bimonthly, every two months) |
| 7 | Unidad obra (per unit of work) |
| 8 | Comisión (commission) |
| 9 | Precio alzado (lump sum) |
| 10 | Decenal (10-day) |
| 99 | Otra Periodicidad (other pay period) |
Deduction type
Types of deduction applied in payroll. The SAT name is c_TipoDeduccion, and the API name is SatDeductionTypes.
| Code | Description |
|---|---|
| 1 | Seguridad social (social security) |
| 2 | ISR (Mexico's income tax) |
| 3 | Aportaciones a retiro, cesantía en edad avanzada y vejez. (contributions for retirement, unemployment at an advanced age, and old age) |
| 4 | Otros (other) |
| 5 | Aportaciones a Fondo de vivienda (housing fund contributions) |
| 6 | Descuento por incapacidad (work incapacity deduction) |
| 7 | Pensión alimenticia (child or spousal support) |
| 8 | Renta (rent) |
| 9 | Préstamos provenientes del Fondo Nacional de la Vivienda para los Trabajadores (loans from INFONAVIT, the National Workers' Housing Fund) |
| 10 | Pago por crédito de vivienda (housing loan payment) |
| 11 | Pago de abonos INFONACOT (INFONACOT installment payments) |
| 12 | Anticipo de salarios (salary advance) |
| 13 | Pagos hechos con exceso al trabajador (overpayments to the employee) |
| 14 | Errores (errors) |
| 15 | Pérdidas (losses) |
| 16 | Averías (damages) |
| 17 | Adquisición de artículos producidos por la empresa o establecimiento (purchase of goods produced by the company or establishment) |
| 18 | Cuotas para la constitución y fomento de sociedades cooperativas y de cajas de ahorro (dues to set up and support cooperatives and savings plans) |
| 19 | Cuotas sindicales (union dues) |
| 20 | Ausencia (Ausentismo) (absence) |
| 21 | Cuotas obrero patronales (IMSS contributions) |
| 22 | Impuestos Locales (local taxes) |
| 23 | Aportaciones voluntarias (voluntary contributions) |
| 24 | Ajuste en Gratificación Anual (Aguinaldo) Exento (adjustment to annual Christmas bonus, exempt) |
| 25 | Ajuste en Gratificación Anual (Aguinaldo) Gravado (adjustment to annual Christmas bonus, taxable) |
| 26 | Ajuste en Participación de los Trabajadores en las Utilidades PTU Exento (adjustment to employee profit sharing, exempt) |
| 27 | Ajuste en Participación de los Trabajadores en las Utilidades PTU Gravado (adjustment to employee profit sharing, taxable) |
| 28 | Ajuste en Reembolso de Gastos Médicos Dentales y Hospitalarios Exento (adjustment to reimbursement of medical, dental, and hospital expenses, exempt) |
| 29 | Ajuste en Fondo de ahorro Exento (adjustment to savings fund, exempt) |
| 30 | Ajuste en Caja de ahorro Exento (adjustment to savings plan, exempt) |
| 31 | Ajuste en Contribuciones a Cargo del Trabajador Pagadas por el Patrón Exento (adjustment to employee contributions paid by the employer, exempt) |
| 32 | Ajuste en Premios por puntualidad Gravado (adjustment to punctuality bonuses, taxable) |
| 33 | Ajuste en Prima de Seguro de vida Exento (adjustment to life insurance premium, exempt) |
| 34 | Ajuste en Seguro de Gastos Médicos Mayores Exento (adjustment to major medical insurance, exempt) |
| 35 | Ajuste en Cuotas Sindicales Pagadas por el Patrón Gravado (adjustment to union dues paid by the employer, taxable) |
| 36 | Ajuste en Subsidios por incapacidad Exento (adjustment to work incapacity benefits, exempt) |
| 37 | Ajuste en Becas para trabajadores y/o hijos Exento (adjustment to scholarships for employees or their children, exempt) |
| 38 | Ajuste en Horas extra Exento (adjustment to overtime, exempt) |
| 39 | Ajuste en Horas extra Gravado (adjustment to overtime, taxable) |
| 40 | Ajuste en Prima dominical Exento (adjustment to Sunday premium, exempt) |
| 41 | Ajuste en Prima dominical Gravado (adjustment to Sunday premium, taxable) |
| 42 | Ajuste en Prima vacacional Exento (adjustment to vacation premium, exempt) |
| 43 | Ajuste en Prima vacacional Gravado (adjustment to vacation premium, taxable) |
| 44 | Ajuste en Prima por antigüedad Exento (adjustment to seniority premium, exempt) |
| 45 | Ajuste en Prima por antigüedad Gravado (adjustment to seniority premium, taxable) |
| 46 | Ajuste en Pagos por separación Exento (adjustment to separation payments, exempt) |
| 47 | Ajuste en Pagos por separación Gravado (adjustment to separation payments, taxable) |
| 48 | Ajuste en Seguro de retiro Exento (adjustment to retirement insurance, exempt) |
| 49 | Ajuste en Indemnizaciones Exento (adjustment to indemnities, exempt) |
| 50 | Ajuste en Indemnizaciones Gravado (adjustment to indemnities, taxable) |
| 51 | Ajuste en Reembolso por funeral Exento (adjustment to funeral reimbursement, exempt) |
| 52 | Ajuste en Cuotas de seguridad social pagadas por el patrón Exento (adjustment to social security contributions paid by the employer, exempt) |
| 53 | Ajuste en Comisiones Gravado (adjustment to commissions, taxable) |
| 54 | Ajuste en Vales de despensa Exento (adjustment to grocery vouchers, exempt) |
| 55 | Ajuste en Vales de restaurante Exento (adjustment to meal vouchers, exempt) |
| 56 | Ajuste en Vales de gasolina Exento (adjustment to gas vouchers, exempt) |
| 57 | Ajuste en Vales de ropa Exento (adjustment to clothing vouchers, exempt) |
| 58 | Ajuste en Ayuda para renta Exento (adjustment to rent allowance, exempt) |
| 59 | Ajuste en Ayuda para artículos escolares Exento (adjustment to school supplies allowance, exempt) |
| 60 | Ajuste en Ayuda para anteojos Exento (adjustment to eyeglasses allowance, exempt) |
| 61 | Ajuste en Ayuda para transporte Exento (adjustment to transportation allowance, exempt) |
| 62 | Ajuste en Ayuda para gastos de funeral Exento (adjustment to funeral expenses allowance, exempt) |
| 63 | Ajuste en Otros ingresos por salarios Exento (adjustment to other salary income, exempt) |
| 64 | Ajuste en Otros ingresos por salarios Gravado (adjustment to other salary income, taxable) |
| 65 | Ajuste en Jubilaciones, pensiones o haberes de retiro en una sola exhibición Exento (adjustment to lump-sum retirement benefits, pensions, or retirement pay, exempt) |
| 66 | Ajuste en Jubilaciones, pensiones o haberes de retiro en una sola exhibición Gravado (adjustment to lump-sum retirement benefits, pensions, or retirement pay, taxable) |
| 67 | Ajuste en Pagos por separación Acumulable (adjustment to separation payments, accumulable) |
| 68 | Ajuste en Pagos por separación No acumulable (adjustment to separation payments, non-accumulable) |
| 69 | Ajuste en Jubilaciones, pensiones o haberes de retiro en parcialidades Exento (adjustment to retirement benefits, pensions, or retirement pay in installments, exempt) |
| 70 | Ajuste en Jubilaciones, pensiones o haberes de retiro en parcialidades Gravado (adjustment to retirement benefits, pensions, or retirement pay in installments, taxable) |
| 71 | Ajuste en Subsidio para el empleo (efectivamente entregado al trabajador) (adjustment to the employment subsidy paid out to the employee) |
| 72 | Ajuste en Ingresos en acciones o títulos valor que representan bienes Exento (adjustment to income in shares or securities that represent assets, exempt) |
| 73 | Ajuste en Ingresos en acciones o títulos valor que representan bienes Gravado (adjustment to income in shares or securities that represent assets, taxable) |
| 74 | Ajuste en Alimentación Exento (adjustment to meals, exempt) |
| 75 | Ajuste en Alimentación Gravado (adjustment to meals, taxable) |
| 76 | Ajuste en Habitación Exento (adjustment to housing, exempt) |
| 77 | Ajuste en Habitación Gravado (adjustment to housing, taxable) |
| 78 | Ajuste en Premios por asistencia (adjustment to attendance bonuses) |
| 79 | Ajuste en Pagos distintos a los listados y que no deben considerarse como ingreso por sueldos, salarios o ingresos asimilados. (adjustment to payments other than those listed that shouldn't be considered income from salaries, wages, or income treated as salaries) |
| 80 | Ajuste en Viáticos gravados (adjustment to taxable travel expenses) |
| 81 | Ajuste en Viáticos (entregados al trabajador) (adjustment to travel expenses given to the employee) |
| 082 | Ajuste en Fondo de ahorro Gravado (adjustment to savings fund, taxable) |
| 083 | Ajuste en Caja de ahorro Gravado (adjustment to savings plan, taxable) |
| 084 | Ajuste en Prima de Seguro de vida Gravado (adjustment to life insurance premium, taxable) |
| 085 | Ajuste en Seguro de Gastos Médicos Mayores Gravado (adjustment to major medical insurance, taxable) |
| 086 | Ajuste en Subsidios por incapacidad Gravado (adjustment to work incapacity benefits, taxable) |
| 087 | Ajuste en Becas para trabajadores y/o hijos Gravado (adjustment to scholarships for employees or their children, taxable) |
| 088 | Ajuste en Seguro de retiro Gravado (adjustment to retirement insurance, taxable) |
| 089 | Ajuste en Vales de despensa Gravado (adjustment to grocery vouchers, taxable) |
| 090 | Ajuste en Vales de restaurante Gravado (adjustment to meal vouchers, taxable) |
| 091 | Ajuste en Vales de gasolina Gravado (adjustment to gas vouchers, taxable) |
| 092 | Ajuste en Vales de ropa Gravado (adjustment to clothing vouchers, taxable) |
| 093 | Ajuste en Ayuda para renta Gravado (adjustment to rent allowance, taxable) |
| 094 | Ajuste en Ayuda para artículos escolares Gravado (adjustment to school supplies allowance, taxable) |
| 095 | Ajuste en Ayuda para anteojos Gravado (adjustment to eyeglasses allowance, taxable) |
| 096 | Ajuste en Ayuda para transporte Gravado (adjustment to transportation allowance, taxable) |
| 097 | Ajuste en Ayuda para gastos de funeral Gravado (adjustment to funeral expenses allowance, taxable) |
| 098 | Ajuste a ingresos asimilados a salarios gravados (adjustment to taxable income treated as salaries) |
| 099 | Ajuste a ingresos por sueldos y salarios gravados (adjustment to taxable income from salaries and wages) |
| 100 | Ajuste en Viáticos exentos (adjustment to exempt travel expenses) |
| 101 | ISR Retenido de ejercicio anterior (ISR withheld in a prior tax year) |
| 102 | Ajuste a pagos por gratificaciones, primas, compensaciones, recompensas u otros a extrabajadores derivados de jubilación en parcialidades, gravados (adjustment to taxable bonuses, premiums, compensation, rewards, or other payments to former employees from a retirement paid in installments) |
| 103 | Ajuste a pagos que se realicen a extrabajadores que obtengan una jubilación en parcialidades derivados de la ejecución de una resolución judicial o de un laudo gravados (adjustment to taxable payments to former employees who receive a retirement in installments, from enforcing a court ruling or a labor award) |
| 104 | Ajuste a pagos que se realicen a extrabajadores que obtengan una jubilación en parcialidades derivados de la ejecución de una resolución judicial o de un laudo exentos (adjustment to exempt payments to former employees who receive a retirement in installments, from enforcing a court ruling or a labor award) |
| 105 | Ajuste a pagos que se realicen a extrabajadores que obtengan una jubilación en una sola exhibición derivados de la ejecución de una resolución judicial o de un laudo gravados (adjustment to taxable payments to former employees who receive a lump-sum retirement, from enforcing a court ruling or a labor award) |
| 106 | Ajuste a pagos que se realicen a extrabajadores que obtengan una jubilación en una sola exhibición derivados de la ejecución de una resolución judicial o de un laudo exentos (adjustment to exempt payments to former employees who receive a lump-sum retirement, from enforcing a court ruling or a labor award) |
| 107 | Ajuste al Subsidio Causado (adjustment to the subsidy incurred) |
| 108 | Ajuste a días de descanso laborados gravados (adjustment to taxable rest days worked) |
| 109 | Ajuste a días de descanso laborados exentos (adjustment to exempt rest days worked) |
| 110 | Ajuste a días de descanso obligatorios laborados gravados (adjustment to taxable mandatory rest days worked) |
| 111 | Ajuste a días de descanso obligatorios laborados exentos (adjustment to exempt mandatory rest days worked) |
| 112 | Ajuste previsión social Art 93 fracciones VIII y IX LISR gravados (adjustment to taxable social welfare benefits under Sections VIII and IX of Article 93 of the Income Tax Law) |
| 113 | Ajuste previsión social Art 93 fracciones VIII y IX LISR exentos (adjustment to exempt social welfare benefits under Sections VIII and IX of Article 93 of the Income Tax Law) |
Contract type
Types of contract between the employee and the employer. The SAT name is c_TipoContrato, and the API name is SatContractTypes.
| Code | Description |
|---|---|
| 1 | Contrato de trabajo por tiempo indeterminado (indefinite-term employment contract) |
| 2 | Contrato de trabajo para obra determinada (employment contract for a specific project) |
| 3 | Contrato de trabajo por tiempo determinado (fixed-term employment contract) |
| 4 | Contrato de trabajo por temporada (seasonal employment contract) |
| 5 | Contrato de trabajo sujeto a prueba (probationary employment contract) |
| 6 | Contrato de trabajo con capacitación inicial (employment contract with initial training) |
| 7 | Modalidad de contratación por pago de hora laborada (hiring arrangement paid by the hour worked) |
| 8 | Modalidad de trabajo por comisión laboral (work arrangement paid by commission) |
| 9 | Modalidades de contratación donde no existe relación de trabajo (hiring arrangements with no employment relationship) |
| 10 | Jubilación, pensión, retiro. (retirement or pension) |
| 99 | Otro contrato (other contract) |
Overtime type
Types of overtime an employee works. The SAT name is c_TipoHoras, and the API name is SatOvertimeTypes.
| Code | Description |
|---|---|
| 1 | Dobles (double time) |
| 2 | Triples (triple time) |
| 3 | Simples (straight time) |
Work incapacity type
Types of an employee's work incapacity. The SAT name is c_TipoIncapacidad, and the API name is SatDisabilityTypes.
| Code | Description |
|---|---|
| 1 | Riesgo de trabajo. (work-related injury or illness) |
| 2 | Enfermedad en general. (general illness) |
| 3 | Maternidad. (maternity) |
| 04 | Licencia por cuidados médicos de hijos diagnosticados con cáncer. (leave to care for children diagnosed with cancer) |
Workday type
Types of an employee's workday. The SAT name is c_TipoJornada, and the API name is SatWorkdayTypes.
| Code | Description |
|---|---|
| 1 | Diurna (day shift) |
| 2 | Nocturna (night shift) |
| 3 | Mixta (mixed shift) |
| 4 | Por hora (hourly) |
| 5 | Reducida (reduced hours) |
| 6 | Continuada (continuous shift) |
| 7 | Partida (split shift) |
| 8 | Por turnos (shift work) |
| 99 | Otra Jornada (other workday type) |
Payroll type
Payroll types: regular or off-cycle. The SAT name is c_TipoNomina, and the API name is SatPayrollTypes.
| Code | Description |
|---|---|
| O | Nómina ordinaria (regular payroll) |
| E | Nómina extraordinaria (off-cycle payroll) |
Other payment type
Types of other payments an employee receives. The SAT name is c_TipoOtroPago, and the API name is SatOtherPaymentTypes.
| Code | Description |
|---|---|
| 1 | Reintegro de ISR retenido en exceso (siempre que no haya sido enterado al SAT). (refund of ISR withheld in excess, as long as it wasn't paid to the SAT) |
| 2 | Subsidio para el empleo (efectivamente entregado al trabajador). (employment subsidy paid out to the employee) |
| 3 | Viáticos (entregados al trabajador). (travel expenses given to the employee) |
| 4 | Aplicación de saldo a favor por compensación anual. (application of the balance in the employee's favor from the annual offset) |
| 5 | Reintegro de ISR retenido en exceso de ejercicio anterior (siempre que no haya sido enterado al SAT). (refund of ISR withheld in excess in a prior tax year, as long as it wasn't paid to the SAT) |
| 6 | Alimentos en bienes (Servicios de comedor y comida) Art 94 penúltimo párrafo LISR. (meals in kind, such as cafeteria and food services, under the second-to-last paragraph of Article 94 of the Income Tax Law) |
| 7 | ISR ajustado por subsidio. (ISR adjusted for the subsidy) |
| 8 | Subsidio efectivamente entregado que no correspondía (Aplica sólo cuando haya ajuste al cierre de mes en relación con el Apéndice 7 de la guía de llenado de nómina). (subsidy paid out that wasn't due; applies only to a month-end adjustment under Appendix 7 of the SAT's payroll completion guide) |
| 9 | Reembolso de descuentos efectuados para el crédito de vivienda. (reimbursement of deductions made for a housing loan) |
| 999 | Pagos distintos a los listados y que no deben considerarse como ingreso por sueldos, salarios o ingresos asimilados. (payments other than those listed that shouldn't be considered income from salaries, wages, or income treated as salaries) |
Earnings type
Types of earnings (percepciones: salary, overtime, bonuses, and other pay) an employee receives. The SAT name is c_TipoPercepcion, and the API name is SatEarningTypes.
| Code | Description |
|---|---|
| 1 | Sueldos, Salarios Rayas y Jornales (salaries, wages, and daily pay) |
| 2 | Gratificación Anual (Aguinaldo) (annual Christmas bonus) |
| 3 | Participación de los Trabajadores en las Utilidades PTU (employee profit sharing) |
| 4 | Reembolso de Gastos Médicos Dentales y Hospitalarios (reimbursement of medical, dental, and hospital expenses) |
| 5 | Fondo de Ahorro (savings fund) |
| 6 | Caja de ahorro (savings plan) |
| 9 | Contribuciones a Cargo del Trabajador Pagadas por el Patrón (employee contributions paid by the employer) |
| 10 | Premios por puntualidad (punctuality bonuses) |
| 11 | Prima de Seguro de vida (life insurance premium) |
| 12 | Seguro de Gastos Médicos Mayores (major medical insurance) |
| 13 | Cuotas Sindicales Pagadas por el Patrón (union dues paid by the employer) |
| 14 | Subsidios por incapacidad (work incapacity benefits) |
| 15 | Becas para trabajadores y/o hijos (scholarships for employees or their children) |
| 19 | Horas extra (overtime) |
| 20 | Prima dominical (Sunday premium) |
| 21 | Prima vacacional (vacation premium) |
| 22 | Prima por antigüedad (seniority premium) |
| 23 | Pagos por separación (separation payments) |
| 24 | Seguro de retiro (retirement insurance) |
| 25 | Indemnizaciones (indemnities) |
| 26 | Reembolso por funeral (funeral reimbursement) |
| 27 | Cuotas de seguridad social pagadas por el patrón (social security contributions paid by the employer) |
| 28 | Comisiones (commissions) |
| 29 | Vales de despensa (grocery vouchers) |
| 30 | Vales de restaurante (meal vouchers) |
| 31 | Vales de gasolina (gas vouchers) |
| 32 | Vales de ropa (clothing vouchers) |
| 33 | Ayuda para renta (rent allowance) |
| 34 | Ayuda para artículos escolares (school supplies allowance) |
| 35 | Ayuda para anteojos (eyeglasses allowance) |
| 36 | Ayuda para transporte (transportation allowance) |
| 37 | Ayuda para gastos de funeral (funeral expenses allowance) |
| 38 | Otros ingresos por salarios (other salary income) |
| 39 | Jubilaciones, pensiones o haberes de retiro (retirement benefits, pensions, or retirement pay) |
| 44 | Jubilaciones, pensiones o haberes de retiro en parcialidades (retirement benefits, pensions, or retirement pay in installments) |
| 45 | Ingresos en acciones o títulos valor que representan bienes (income in shares or securities that represent assets) |
| 046 | Ingresos asimilados a salarios (income treated as salaries) |
| 047 | Alimentación diferentes a los establecidos en el Art 94 penúltimo párrafo LISR (meals other than those in the second-to-last paragraph of Article 94 of the Income Tax Law) |
| 48 | Habitación (housing) |
| 49 | Premios por asistencia (attendance bonuses) |
| 50 | Viáticos (travel expenses) |
| 51 | Pagos por gratificaciones, primas, compensaciones, recompensas u otros a extrabajadores derivados de jubilación en parcialidades (bonuses, premiums, compensation, rewards, or other payments to former employees from a retirement paid in installments) |
| 52 | Pagos que se realicen a extrabajadores que obtengan una jubilación en parcialidades derivados de la ejecución de resoluciones judicial o de un laudo (payments to former employees who receive a retirement in installments, from enforcing a court ruling or a labor award) |
| 53 | Pagos que se realicen a extrabajadores que obtengan una jubilación en una sola exhibición derivados de la ejecución de resoluciones judicial o de un laudo (payments to former employees who receive a lump-sum retirement, from enforcing a court ruling or a labor award) |
| 54 | Días de descanso laborados (rest days worked) |
| 55 | Días de descanso obligatorios laborados (mandatory rest days worked) |
| 56 | Previsión social, Art 93 fracciones VIII y IX LISR (social welfare benefits under Sections VIII and IX of Article 93 of the Income Tax Law) |
Hiring regime type
Types of the employee's hiring regime. The SAT name is c_TipoRegimen, and the API name is SatTaxRegimeTypes.
| Code | Description |
|---|---|
| 2 | Sueldos (Incluye ingresos señalados en la fracción I del artículo 94 de LISR) (salaries, including income under Section I of Article 94 of the Income Tax Law) |
| 3 | Jubilados (retirees) |
| 4 | Pensionados (pensioners) |
| 5 | Asimilados Miembros Sociedades Cooperativas Produccion (income treated as salaries: members of production cooperatives) |
| 6 | Asimilados Integrantes Sociedades Asociaciones Civiles (income treated as salaries: members of civil societies and associations) |
| 7 | Asimilados Miembros consejos (income treated as salaries: board members) |
| 8 | Asimilados comisionistas (income treated as salaries: commission agents) |
| 9 | Asimilados Honorarios (income treated as salaries: professional fees) |
| 10 | Asimilados acciones (income treated as salaries: stock options) |
| 11 | Asimilados otros (income treated as salaries: other) |
| 12 | Jubilados o Pensionados (retirees or pensioners) |
| 13 | Indemnización o Separación (severance or separation pay) |
| 99 | Otro Regimen (other hiring regime) |
Occupational risk class
The occupational risk class of the employee's job. The SAT name is c_RiesgoPuesto, and the API name is SatJobRisks.
| Code | Description |
|---|---|
| 1 | Clase I (risk class I) |
| 2 | Clase II (risk class II) |
| 3 | Clase III (risk class III) |
| 4 | Clase IV (risk class IV) |
| 5 | Clase V (risk class V) |
| 99 | No aplica (not applicable) |
States
Mexican states, and US states and Canadian provinces and territories, where the workplace can be located. The SAT name is c_Estado, and the API name is SatPayrollStates.
| Code | Description |
|---|---|
AGU | Aguascalientes |
BCN | Baja California |
BCS | Baja California Sur |
CAM | Campeche |
CHP | Chiapas |
CHH | Chihuahua |
COA | Coahuila |
COL | Colima |
CMX | Ciudad de México (Mexico City) |
DUR | Durango |
GUA | Guanajuato |
GRO | Guerrero |
HID | Hidalgo |
JAL | Jalisco |
MEX | Estado de México (State of Mexico) |
MIC | Michoacán |
MOR | Morelos |
NAY | Nayarit |
NLE | Nuevo León |
OAX | Oaxaca |
PUE | Puebla |
QUE | Querétaro |
ROO | Quintana Roo |
SLP | San Luis Potosí |
SIN | Sinaloa |
SON | Sonora |
TAB | Tabasco |
TAM | Tamaulipas |
TLA | Tlaxcala |
VER | Veracruz |
YUC | Yucatán |
ZAC | Zacatecas |
AL | Alabama |
AK | Alaska |
AZ | Arizona |
AR | Arkansas |
CA | California |
NC | Carolina del Norte (North Carolina) |
SC | Carolina del Sur (South Carolina) |
CO | Colorado |
CT | Connecticut |
ND | Dakota del Norte (North Dakota) |
SD | Dakota del Sur (South Dakota) |
DE | Delaware |
FL | Florida |
GA | Georgia |
HI | Hawái (Hawaii) |
ID | Idaho |
IL | Illinois |
IN | Indiana |
IA | Iowa |
KS | Kansas |
KY | Kentucky |
LA | Luisiana (Louisiana) |
ME | Maine |
MD | Maryland |
MA | Massachusetts |
MI | Míchigan (Michigan) |
MN | Minnesota |
MS | Misisipi (Mississippi) |
MO | Misuri (Missouri) |
MT | Montana |
NE | Nebraska |
NV | Nevada |
NJ | Nueva Jersey (New Jersey) |
NY | Nueva York (New York) |
NH | Nuevo Hampshire (New Hampshire) |
NM | Nuevo México (New Mexico) |
OH | Ohio |
OK | Oklahoma |
OR | Oregón (Oregon) |
PA | Pensilvania (Pennsylvania) |
RI | Rhode Island |
TN | Tennessee |
TX | Texas |
UT | Utah |
VT | Vermont |
VA | Virginia |
WV | Virginia Occidental (West Virginia) |
WA | Washington |
WI | Wisconsin |
WY | Wyoming |
ON | Ontario |
QC | Quebec |
NS | Nueva Escocia (Nova Scotia) |
NB | Nuevo Brunswick (New Brunswick) |
MB | Manitoba |
BC | Columbia Británica (British Columbia) |
PE | Isla del Príncipe Eduardo (Prince Edward Island) |
SK | Saskatchewan |
AB | Alberta |
NL | Terranova y Labrador (Newfoundland and Labrador) |
NT | Territorios del Noroeste (Northwest Territories) |
YT | Yukón (Yukon) |
UN | Nunavut |
Union member
Whether the employee is a union member. The SAT name is c_Sindicalizado, and the API name is SatUnionizedStatuses.
| Code | Description |
|---|---|
| Sí | SI (yes) |
| No | NO (no) |