TL;DR — Quick Summary
Fix Aspel NOI PTU calculation errors: fiscal profit, days worked, wages, ISR/UMA tables, extraordinary period, and COI journal entry.
Employee profit sharing (PTU) is one of the most sensitive payroll obligations in Mexico: it depends on fiscal-year profit, days worked, and each worker’s wages, and requires alignment between accounting, payroll, and compliance. When Aspel NOI shows a fiscal-year PTU calculation error — zero amounts, incoherent allocation, or inability to close the period — the issue is usually exercise parameters, master data, or tax tables, not a random engine failure. This guide orders diagnosis and fixes for defensible reports, payroll CFDI when applicable, and entries in Aspel COI.
The error
Typical symptoms when running annual PTU:
Error calculating PTU
Fiscal profit is zero — cannot distribute
No eligible workers for PTU
Zero days worked for the exercise
Error calculating PTU ISR
Cannot open PTU period
Total distributed does not match 10% of profit
Silent failures also occur: per-employee amounts appear but the total misses the legal cap, or a full-year employee receives minimal PTU because a termination date truncated days in NOI.
Legal framework (for NOI setup)
| Concept | Practical reference | NOI impact |
|---|---|---|
| Distribution cap | Up to 10% of fiscal profit | Profit capture in PTU parameters |
| Split factors | 50% days worked, 50% wages | Days and integrated salary per worker |
| Eligibility | Generally 60+ days in the year | Hire/termination and exclusions |
| ISR | 15 UMA exemption; tax on excess | Exercise UMA/ISR tables |
| Payment timing | Legal calendar (often May / December) | Extraordinary PTU periods |
NOI does not replace accounting judgment on fiscal profit; wrong profit produces wrong allocation even without an error message.
Cause 1: Missing or wrong fiscal profit
Without fiscal profit for the exercise, NOI cannot compute the pool to distribute (10% maximum).
Check PTU / exercise parameters:
- Profit amount agreed with accounting.
- Correct fiscal year (calendar or corporate year in company setup).
- Split across two payments if your policy and calendar require it.
Zero profit, duplicated prior-year profit, or excessive decimals trigger errors or null distribution.
Cause 2: Days worked and eligibility
Half the pool follows days worked in the exercise. NOI miscalculates when:
- Hire date after exercise start without proper proration.
- Termination missing or after the last day actually worked.
- Workers under 60 days without proper legal exclusion flags.
- Absences or disabilities coded in ways that wrongly reduce days.
Export days worked per employee and compare with attendance or IMSS records; one-day gaps in large plants move significant PTU amounts.
Cause 3: Wages and integrated salary for the exercise
The other half follows wages earned in the exercise. Typical issues:
- Outdated daily wage or integrated salary after raises or retro pay.
- Extraordinary perceptions not counted toward exercise wage totals.
- Temporary or executive structures without PTU concepts.
Recalculate exercise accumulators before mass PTU; use NOI’s wages for PTU report when available.
Cause 4: Outdated UMA and ISR tables
The 15 UMA exemption and withholding on the excess need current tables. Prior-year tables cause:
- Explicit ISR calculation errors.
- Wrong withholding and PAC rejection on payroll CFDI.
Update tables from Aspel installer or fiscal catalog before opening the PTU period. Confirm UMA for the year in company parameters.
Cause 5: Wrong payroll period
PTU must run in an extraordinary PTU period, not open ordinary biweekly payroll.
- Mixing ordinary and PTU for the same employee without closing causes locks.
- Wrong exercise vs open period shows date errors.
Create the PTU period with payment dates aligned to the legal calendar. Close conflicting ordinary periods first.
Cause 6: COI interface and accrual
Payroll may finish while accounting rejects the entry if:
- PTU payable or expense accounts are missing in the accounting interface.
- Accrual amount does not match NOI’s PTU report total.
Fix mapping in COI and reprocess after correcting NOI totals.
Step-by-step fix
1. Lock fiscal profit with accounting
Get exercise profit signed off by accounting. Enter it once in NOI PTU parameters. Document one vs two payments.
2. Audit eligible workers
List active and terminated workers for the exercise. Confirm hire, termination, days, and wage accumulators. Fix catalog data before mass calculation.
3. Update tax tables
Install ISR, subsidy, and UMA for the exercise. Restart NOI if your version requires it after table updates.
4. Create and open PTU period
Payroll > Periods: extraordinary / PTU type, correct exercise and pay date. Close conflicting ordinary periods.
5. Run calculation and validate totals
Execute PTU calculation. Verify:
- Sum per worker ≈ total to distribute (10% of profit per your capture).
- Day and wage factors match auxiliary reports.
- ISR and net pay per employee are reasonable.
6. CFDI stamping and delivery
If you stamp payroll, use correct PTU perception keys. Validate on SAT portal. Deliver receipts per HR policy.
7. Post in COI
Generate journal entry via interface; balance expense, liability, and withholdings. Include in month-end close without blocked entries.
Prevention
- Review day and wage accumulators quarterly during the year.
- Do not defer hire/termination/SDI fixes until May or December.
- Schedule UMA table updates when annual values publish.
- Align accounting and payroll on a single fiscal profit source.
Summary
- Aspel NOI PTU errors usually trace to fiscal profit, days, wages, ISR/UMA tables, or wrong period.
- Validate eligibility and exercise accumulators before mass calculation.
- Use extraordinary PTU period, stamp with current tables, and balance COI entries.
- Accounting agreement on fiscal profit is mandatory for a lawful, defensible distribution.