CSF (Tax Status Certificate) and payroll/termination settlement/severance/indemnity payments: Employees are NOT required to provide the Certificate in order to be paid

Based on SAT Communiqué 04/2026 (Mexico City, January 20, 2026), it is not mandatory to provide the physical or digital Tax Status Certificate (Constancia de Situación Fiscal – CSF) for the corresponding CFDI (electronic tax receipt/invoice) to be issued and, therefore, payment of a termination settlement, severance, wages, or benefits must not be conditioned on providing that document.

For the employer to “stamp” (issue) the CFDI, the communiqué itself states that it is sufficient to provide the following information:

• RFC
• Full name (as it appears in the RFC)
• Postal Code of the registered tax address (domicilio fiscal)
• Tax regime (régimen fiscal)

The SAT also indicates that this information can be obtained through the Tax Data Card (Cédula de Datos Fiscales) on the SAT portal:

https://www.cloudb.sat.gob.mx/datos_fiscales

Likewise, the communiqué cites the Federal Tax Code (Article 83, section IX): conditioning the issuance of a CFDI on delivery of the CSF (or the Tax Identification Card) is considered an infraction.

Fines may range from MXN $21,420 to MXN $122,440.