A recent binding precedent issued by Mexico’s Supreme Court provides a key confirmation in wage-related labor litigation: payroll CFDIs have full evidentiary value even if they are not signed by the employee or physically delivered. This ruling offers legal certainty to employers who properly comply with their tax and digital obligations.
What did the Court decide?
The Regional Plenary Court for Criminal and Labor Matters (Central-South region) ruled that payroll CFDIs are sufficient to prove salary amounts and payments even without the employee’s signature. This overturns earlier criteria that required handwritten signatures as a condition for evidentiary validity.
The Court clarified that:
- Article 101 of the Federal Labor Law (LFT) distinguishes between printed payroll receipts (which must be signed) and CFDIs (which are validated through the SAT platform).
- The evidentiary value of CFDIs depends on court verification via a notary public, as established in Article 836-D of the LFT.
- Once verified, CFDIs fulfill the employer’s burden of proof, unless rebutted by the employee.
What does this mean for employers?
This binding precedent grants legal certainty to employers that correctly issue and stamp their payroll CFDIs. Key practical implications include:
- Signatures are no longer required on each payroll receipt when a CFDI is issued.
- Reduced litigation risk based solely on unsigned payroll documents.
- Support for digitalization and automation in payroll processes.
- Proper organization and traceability of XML files and SAT access links are critical for litigation.
Recommendations:
- Ensure all payroll CFDIs are properly stamped and stored.
- Update internal policies to include backup and access procedures for employees.
At Vega, Guerrero & Asociados, we support clients in reviewing their issuance, storage, and legal use of payroll CFDIs to ensure they benefit from this precedent while avoiding unnecessary litigation risks.
