SAP Note
3470041 - [MX] New Tax Subsidy for Employees - Decree 2024
Component: PY-MX (Payroll > Mexico), Version: 1, Released On: 17.05.2024
Symptom
As described in the Regulatory Change Manager, under Procedure to calculate tax subsidy updated, this SAP Note provides
you with the relevant system changes to address the Decreto que otorga el subsidio para el empleo published on May 1, 2024,
by the president of the Mexican Republic.
Other Terms
&IMPUESTO - For further information, see SAP Note 1179364 - CONSULT: List of tags for Mexico notes
PC00_M32_CALC;MXTAX;/481;/482;/484;/485;
Reason and Prerequisites
Reason
Due to the new regulation, when running the report Programa de calculo de nomina mexicana (HMXCALC0), the
payroll function HR-MX: Cálculo de impuestos (MXTAX) needs to present the following behavior when calculating the
tax subsidy for an employee:
If the new subsidy decree is active:
1. If the employee has a taxable amount up to 9,081.00 MXN, the MXTAX payroll function applies the new subsidy (11.82% of the current UMA
amount). Otherwise, it does not apply any subsidy.
2. If the calculated tax results in an amount lower than the eligible subsidy amount, the MXTAX payroll function do not pay the difference
for the employee.
If not active, the MXTAX payroll function must perform its old behavior:
1. Determine the subsidy to be paid via reading the Subsidio al empleo para impuestos (V_T7MX14) table view
intervals.
2. If the calculated tax results in an amount lower than the eligible subsidy amount, it pays the difference for the
employee.
Prerequisites
The following Support Package levels are the minimum prerequisites:
Release Support Package
S4HCM 101 HR SP 00
S4HCM 100 HR SP 01
SAP_HR 608 HR SP A6
SAP_HR 604 HR SP H8
SAP_HR 600 HR SP L2
For more information, access the SAP ERP Human Capital Management - Support Package Schedules.
When you install an SAP Note, some prerequisites might be required. The prerequisites are SAP Notes that have already been
released and that change the same context of the current one. Then, even if these prerequisites are not necessarily related to
the symptom of this SAP Note, you must implement them due to technical reasons.
Solution
From now on, when running the report HMXCALC0 the payroll function MXTAX applies the new subsidy rules.
This SAP Note delivers the necessary objects and customizings that allow the system to process these rules.
1. Partial Application to validate if the new subsidy is active
The Subsidio para el empleo – Decreto 2024 (SE24) subapplication is now avalilable
in the Subapplications (V_T596A) table view.
This subapplication has an entry in the Intervalos de validez de las subáreas de trabajo legales (V_T596C) table view
with the valid start date for this new subsidy:
Subapplication Start Date End Date
SE24 01.05.2024 31.12.9999
2. Customizing of the amounts for the new subsidy
As described before, the new subsidy amount, valid from May 1, 2024, is 11.82% of the UMA amount, and it currently
represents 390.12 MXN on a monthly basis.
The implemented solution for the new subsidy rule uses the same current reading of the subsidy amounts in the V_T7MX14
table view.
The difference is that it was decided to apply the subsidy only for the Tabla mensual (ME01) key of this table.
In this case, all the current valid intervals of amounts in this table view for the keys ME01, Tabla Semanal (SE01), Tabla
Catorcenal (CA01) and Tabla Quincenal (QU01) had their end date delimited to April 30, 2024.
For that, the following entries are now available:
Key Limit amount from Limit amount to Subsidy Start Date End Date
ME01 0,01 9,081.00 390.12 01.05.2024 31.12.9999
ME01 9,081.01 99,999,999.99 0.00 01.05.2024 31.12.9999
SE01 0.01 99,999,999.99 0.00 01.05.2024 31.12.9999
CA01 0.01 99,999,999.99 0.00 01.05.2024 31.12.9999
QU01 0.01 99,999,999.99 0.00 01.05.2024 31.12.9999
3. Adjustments to payroll function MXTAX
From now on, after the taxes and subsidy calculation, the system executes the following:
Checks if the payroll run date applies the new subsidy rule by reading the partial application SE24 validity in the
V_T596C table view.
If yes:
If the calculated tax for the employee is lower than the eligible subsidy (390.12) the system limits the paid subsidy
to the calculated tax. As a consequence, the employee does not receive the difference of this as a credit.
Example:
Taxable income amount: 5,000.00 MXN.
Calculated taxes before applying the subsidy: 352.50 MXN.
Subsidy to apply: 352.50 MXN (calculated taxes are lower than the eligible subsidy 390.12 MXN).
Calculated taxes after applying the subsidy: 0.00 MXN
Difference between eligible subsidy and calculated taxes: 37.62 MXN.
In this scenario, the subsidy is limited to the calculated tax 352.50 MXN. Also, the difference of 37.62 is not paid for the employee.
Log of changes
Version Date Comments
1 May 17, 2024 Released for Customer
Delivery
As a general rule, SAP recommends that you install a solution by applying a Support Package. However, if you need to install
the solution earlier, proceed as follows:
1. Apply the manual activity
2. Use the Note Assistant (SNOTE) to implement the correction instructions.
For more information, access the SAP Note Assistant.
More information
To get an e-mail notification in case this SAP Note is updated, go to My SAP Notes & KBAs, or access the Online help for more information.
To stay informed about legal changes, access the Regulatory Change Manager
For documentation about Payroll Mexico, see Payroll Mexico (PY-MX)
Disclaimers
The website accessible through this hyperlink is an external website which is not part of SAP's offering. By clicking on the
hyperlink YOU AGREE that, unless expressly stated otherwise in your agreements with SAP:
1. The content of the linked website and any further external website is not content provided by or on behalf of SAP, nor it
is under SAP's control.
2. The fact that SAP provides links to external websites does not imply that SAP agrees or disagrees with the content and
information provided in such websites.
3. SAP does not give any representation regarding the quality, safety suitability, accuracy or reliability of any external
website or any information, content and materials provided thereon.
4. You visit those external websites entirely at your own risk. SAP must not be directly or indirectly responsible or liable for
any damage or loss caused, or alleged to be caused by, or in connection with your use of, or reliance on any content,
goods or services available on, or through any linked website.
Manual Activities
------------------------------------------------------------------------
|Manual Activity |
------------------------------------------------------------------------
|VALID FOR |
|Software Component S4HCMCMX |
| Release 100 SAPK-10001INS4HCMCMX - SAPK-10021INS4HCMCMX |
| Release 101 Until SAPK-10108INS4HCMCMX |
|Software Component SAP_HRCMX |
| Release 600 SAPK-600L2INSAPHRCMX - SAPK-600N8INSAPHRCMX |
| Release 604 SAPK-604H8INSAPHRCMX - SAPK-604K4INSAPHRCMX |
| Release 608 SAPK-608A6INSAPHRCMX - SAPK-608D2INSAPHRCMX |
------------------------------------------------------------------------
Follow the instructions in the attached document "Manual Instructions for SAP Note 3470041.pdf"
Attributes
Key Value
Other Components Personnel Management > Personnel Administration > Mexico (PA-PA-MX)
Software Components
Software Component From To And subsequent
S4HCMCMX 100 100
S4HCMCMX 101 101
SAP_HRCMX 600 600
SAP_HRCMX 604 604
SAP_HRCMX 608 608
Correction Instructions
Software Component Number of Correction Instructions
SAP_HRCMX 3
S4HCMCMX 2
Prerequisites
Software From To SAP Title Component
Component Note/KBA
S4HCMCMX 100 100 3257111 [MX] CALC - Wage type /423 wrongly generated in regular payroll PY-MX
period after termination run
S4HCMCMX 100 100 3295584 [MX] TAX - New configuration option for tax exemption calculation PY-MX
- Article 96
SAP_HRCMX 600 600 2546873 [MX] Wrong sunday premium exemption when there is a negative PY-MX
amount
SAP_HRCMX 600 600 2634609 [MX] Termination is not generating /45D when Separation PY-MX
payment is exempt
SAP_HRCMX 600 600 2647683 [MX] Division by zero message missing in payroll log PY-MX
SAP_HRCMX 600 600 2680158 [MX] Incorrect generation of /45D with no Separation and PY-MX
setlement tax calculation
SAP_HRCMX 600 600 2755787 [MX] Tax exemption for employees with minimum salary - Article PY-MX
96
SAP_HRCMX 600 600 2766257 [MX] lcl_article_96 not found in HMXCISR0_CE include PY-MX
SAP_HRCMX 600 600 2773538 [MX] Exemption on Seniority Premium at termination for PY-MX
employees with less than 180 days
SAP_HRCMX 600 600 2868454 [MX] Taxes - LC Negative adjustments of Gross Subsidy PY-MX
SAP_HRCMX 600 600 3008854 [MX] Taxes - Subsidy in annual tax adjustment PY-MX
SAP_HRCMX 600 600 3169740 [MX] CALC - New Tax calculation according to Artículo PY-MX
171
SAP_HRCMX 600 600 3208888 [MX] CALC - Wrong calculation of wage type /429 in termination PY-MX
run after rehire with company change
SAP_HRCMX 600 600 3257111 [MX] CALC - Wage type /423 wrongly generated in regular payroll PY-MX
period after termination run
SAP_HRCMX 600 600 3295584 [MX] TAX - New configuration option for tax exemption calculation PY-MX
- Article 96
SAP_HRCMX 604 604 2546873 [MX] Wrong sunday premium exemption when there is a negative PY-MX
amount
SAP_HRCMX 604 604 2634609 [MX] Termination is not generating /45D when Separation PY-MX
payment is exempt
SAP_HRCMX 604 604 2647683 [MX] Division by zero message missing in payroll log PY-MX
SAP_HRCMX 604 604 2680158 [MX] Incorrect generation of /45D with no Separation and PY-MX
setlement tax calculation
SAP_HRCMX 604 604 2755787 [MX] Tax exemption for employees with minimum salary - Article PY-MX
96
SAP_HRCMX 604 604 2766257 [MX] lcl_article_96 not found in HMXCISR0_CE include PY-MX
SAP_HRCMX 604 604 2773538 [MX] Exemption on Seniority Premium at termination for PY-MX
employees with less than 180 days
SAP_HRCMX 604 604 2868454 [MX] Taxes - LC Negative adjustments of Gross Subsidy PY-MX
SAP_HRCMX 604 604 3008854 [MX] Taxes - Subsidy in annual tax adjustment PY-MX
SAP_HRCMX 604 604 3169740 [MX] CALC - New Tax calculation according to Artículo PY-MX
171
SAP_HRCMX 604 604 3208888 [MX] CALC - Wrong calculation of wage type /429 in termination PY-MX
run after rehire with company change
SAP_HRCMX 604 604 3257111 [MX] CALC - Wage type /423 wrongly generated in regular payroll PY-MX
period after termination run
SAP_HRCMX 604 604 3295584 [MX] TAX - New configuration option for tax exemption calculation PY-MX
- Article 96
SAP_HRCMX 608 608 2546873 [MX] Wrong sunday premium exemption when there is a negative PY-MX
amount
SAP_HRCMX 608 608 2634609 [MX] Termination is not generating /45D when Separation PY-MX
payment is exempt
SAP_HRCMX 608 608 2647683 [MX] Division by zero message missing in payroll log PY-MX
SAP_HRCMX 608 608 2680158 [MX] Incorrect generation of /45D with no Separation and PY-MX
setlement tax calculation
SAP_HRCMX 608 608 2755787 [MX] Tax exemption for employees with minimum salary - Article PY-MX
96
SAP_HRCMX 608 608 2766257 [MX] lcl_article_96 not found in HMXCISR0_CE include PY-MX
SAP_HRCMX 608 608 2773538 [MX] Exemption on Seniority Premium at termination for PY-MX
employees with less than 180 days
SAP_HRCMX 608 608 2868454 [MX] Taxes - LC Negative adjustments of Gross Subsidy PY-MX
SAP_HRCMX 608 608 3008854 [MX] Taxes - Subsidy in annual tax adjustment PY-MX
SAP_HRCMX 608 608 3169740 [MX] CALC - New Tax calculation according to Artículo PY-MX
171
SAP_HRCMX 608 608 3208888 [MX] CALC - Wrong calculation of wage type /429 in termination PY-MX
run after rehire with company change
SAP_HRCMX 608 608 3257111 [MX] CALC - Wage type /423 wrongly generated in regular payroll PY-MX
period after termination run
SAP_HRCMX 608 608 3295584 [MX] TAX - New configuration option for tax exemption calculation PY-MX
- Article 96
Support Package
Software Component Version Support Package
S4HCMCMX 100 SAPK-10022INS4HCMCMX
S4HCMCMX 101 SAPK-10109INS4HCMCMX
SAP_HRCMX 600 SAPK-600N9INSAPHRCMX
SAP_HRCMX 604 SAPK-604K5INSAPHRCMX
SAP_HRCMX 608 SAPK-608D3INSAPHRCMX
This document refers to
SAP Note/KBA Component Title
1179364 PY-MX CONSULT: List of tags for Mexico notes
Attachments
File Name File Size Mime Type
Manual Instructions for SAP Note 3740041.pdf 235 application/pdf
