Aspel NOI: Error Generating Annual ISR Declaration for Wages and Salaries

TL;DR — Quick Summary

Fix Aspel NOI annual ISR declaration errors: withholding certificate issues, employment subsidy, ISR tables, and annual adjustment calculations.

Annual ISR Declaration Errors in Aspel NOI

The annual ISR calculation for wages and salaries is an employer obligation that must be completed during January-February each year. It compares the ISR withheld monthly from each employee against the ISR that should have been withheld using the annual tax rate from Article 152 of Mexico’s Income Tax Law (LISR).

Prerequisites

Aspel NOI version 10.0 or higher, updated.
Complete payroll history for the fiscal year.
Annual ISR tables from the SAT.
Knowledge of which employees must be excluded (Art. 97 LISR).

Common Error Causes and Solutions

1. Annual ISR Tables Not Updated

Most frequent error: Aspel NOI uses monthly tables instead of annual ones, or uses tables from a prior year.

2. Taxable Perceptions Incorrectly Classified

If extraordinary payments (bonuses, commissions) were not properly classified as taxable or exempt, the cumulative ISR will be incorrect.

3. Employment Subsidy Applied Incorrectly

The employment subsidy reduces ISR for low-income workers. If not applied correctly during the year, the annual calculation will show differences.

Pre-Calculation Validation Checklist

#	Check	Where	Expected
1	All periods calculated	Reports → Cumulative	12 months present
2	Annual ISR tables loaded	Configuration → ISR Tables	Art. 152 for correct year
3	Annual subsidy table loaded	Configuration → ISR Tables	Subsidy for correct year
4	G/E classification correct	Concept Catalog	Aguinaldo, PV, PTU properly split
5	Excluded employees marked	Employee Catalog	>$400K, two employers, left before Dec

Summary

Update annual ISR tables before running the calculation, verify taxable/exempt classification of all extraordinary payments, mark excluded employees, and compare results with manual calculations for quality control.

Guide & Instructions

Estimated Time: 45m

Tools Needed:

Aspel NOI 10.0+
Updated annual ISR tables
Complete payroll history

Verify complete payroll history

Ensure all payroll periods for the year have been calculated and stamped. Check Reports > Payroll Cumulative to verify all 12 months are present.

Update annual ISR tables

Go to Configuration > ISR Tables. Import the annual tables published by the SAT (Art. 152 LISR). Monthly tables cannot be used for the annual calculation.

Identify excluded employees

Mark employees excluded from the annual calculation: income over $400,000, self-filers, or those who left before December.

Run the annual ISR calculation

Go to Processes > Annual ISR Calculation. Select the fiscal year, verify parameters, and execute.

Review adjustments and generate certificates

Review the annual adjustment report. Positive amounts (employee owes) are withheld in Jan/Feb payroll. Negative amounts (employee refund) are compensated or returned.

Frequently Asked Questions

What is the annual ISR declaration for wages and salaries in Aspel NOI?

It is the process where the employer calculates each employee's annual income tax (ISR), compares what was withheld monthly against the actual annual ISR, and generates withholding certificates. If more was withheld than owed, the employee has a favorable balance; if less, they owe additional tax.

When must the annual ISR calculation be completed in NOI?

Employers must complete the annual ISR calculation by February of the following year. For example, the 2025 tax year calculation must be done by February 2026. Withholding certificates must be delivered to employees before February 28.

Why does the annual ISR calculation show discrepancies against payroll receipts?

Common causes include: taxable income not properly classified (extraordinary payments without breakdown), outdated monthly ISR tables used during the year, employment subsidy incorrectly applied, mid-year hires/terminations requiring proportional calculation, or errors in cumulative taxable base.

Which employees are excluded from the employer's annual ISR calculation?

Employees who earned over $400,000 MXN annually, who notified in writing they will file their own return, who received income from two or more employers simultaneously, or who left the company before December 1st (Art. 97 LISR).