Mexico: Annual ISR Reconciliation (DAA) for Employers Due 30 April 2026

Mexican employers must finalise the annual ISR reconciliation (Cálculo Anual del ISR) for employees by the 30 April 2026 deadline, with adjustment refunds or additional withholding processed in April or May payroll. Deadline aligns with individual annual return season. Imminent priority.

Effective Date

• 30 April 2026

Key Points

• Article 97 LISR triggers annual reconciliation for any employee paid 12+ consecutive months in 2025.
• Refund or additional withholding processed via April or May 2026 CFDI de nómina.
• Employees opting out (income > MXN 400,000, multi-employer, self-filing) are excluded.
• Minimum wage 1 Jan 2026: MXN 315.04/day (General Zone); MXN 440.87/day (ZLFN).
• UMA updated 1 Feb 2026 – drives IMSS maximum SBC (25 UMA/day) and INFONAVIT calculations.

Payroll action

• Complete annual ISR reconciliation per Article 97 LISR for all employees paid 12+ months in 2025.
• Process refund or additional withholding via April or May 2026 payroll – flag in CFDI de nómina under correct concept codes.
• Verify employees who opted out (over MXN 400,000 income / multi-employer / requested own filing) are excluded.
• Confirm IMSS SBC for all employees still meets the post-1 February 2026 UMA-based maximum (25 UMA/day) and minimum wage floor.
• Ensure the CONASAMI 1 January 2026 minimum wage increase has fully cascaded to Aguinaldo, vacation premium, severance, and PTU calculations.

SAT (Servicio de Administración Tributaria)