Dear clients and friends:The objective of this is to inform you of some of the most relevant changes for 2023 in the administration of payroll for companies in labor matters, social security and the determination of the withholding of the ISR to workers, which we mention below:

With the entry into force of the new version of CFDI 4.0, as of January 1, 2022, some changes were integrated in the payroll complement version 1.2 with revision "C", likewise, originally there was a period of coexistence with version 3.3 of the CFDI from January 1 to April 30, 2022, however, on March 9, 2022, the Second Resolution of Modifications to the Miscellaneous Tax Resolution (RMF) for 2022 was published in the official gazette, in which 2 more months will be granted for the transition period of said CFDI 4.0, being mandatory as of July 1, 2022.