TL;DR — Quick Summary

Fix Aspel NOI PTU profit sharing errors: taxable base, days worked, director exclusions, ISR under Art. 96 LISR, CFDI with P025 code, May 30 deadline.

The deadline for paying PTU (Participación de los Trabajadores en las Utilidades — Mexico’s mandatory profit sharing) is approaching and Aspel NOI is showing errors, mismatched amounts, or a CFDI that cannot be stamped with the correct code. This article explains every common problem during PTU calculation in Aspel NOI: parameter configuration, days-worked counting, legal exclusions, ISR treatment under Art. 96 LISR, and CFDI generation with perception code P025. The legal deadline is May 30 for corporations and June 29 for self-employed individuals with employees.

The Error

When processing PTU in Aspel NOI from Utilidades > Cálculo de PTU or when generating the corresponding CFDI, the system may display one of the following messages:

  • “Error al calcular PTU” — generic message that appears when clicking the Calculate button
  • “La suma del PTU no corresponde a la renta gravable” — individual amounts do not add up to the 10% total
  • “El empleado no tiene días trabajados registrados” — NOI cannot find payroll periods to calculate the days factor
  • “Error en el cálculo proporcional para trabajador con fecha de baja” — system fails when computing proportional PTU
  • “CFDI rechazado: código de percepción no válido” — the payroll CFDI is stamped with an incorrect code instead of P025
  • “El ISR calculado no corresponde al método del Art. 96” — the ISR withholding on PTU does not use annual averaging

These errors typically surface in the weeks leading up to May 30, when the accountant delivers the annual tax return and the payroll team rushes to calculate and distribute PTU.

Root Cause

Incorrect renta gravable entered

The critical figure for PTU is not accounting profit or standard ISR taxable income. It is the renta gravable para PTU, determined in Annex 9 of the corporate annual tax return or in a special calculation for individual business activity filers. If a different figure is entered — such as net accounting profit or the ISR base before adjustment — the entire calculation will be wrong.

Days worked versus days paid

The Federal Labor Law (LFT) states that the 50% days factor is calculated on days actually worked, not days paid. Aspel NOI pulls days from payroll periods processed during the fiscal year. If sick leave covered by IMSS (from day four onward), unpaid leaves of absence, or unjustified absences were not correctly recorded in payroll periods, the day count will be wrong.

Employees hired or terminated during the year

Employees who joined or left during the fiscal year receive proportional PTU based on their days worked. Aspel NOI calculates this automatically, but fails when the hire or termination date in the catalog does not match the actual payroll. An employee hired on June 15 should have approximately 200 days, not 365. If NOI shows 0 or 365 days for that employee, there is a mismatch in the dates.

Exclusions not configured in the catalog

Article 127 of the LFT excludes from PTU all general directors, sole corporate officers, and general managers with company-wide decision-making authority. Temporary workers with fewer than 60 days and domestic workers are also excluded. If these employees are not correctly marked in Aspel NOI with the “Excluir de PTU” checkbox, the system will include them in the calculation, reducing the share of all other workers.

ISR calculated incorrectly on PTU

PTU has a special ISR treatment. It is not taxed as ordinary monthly income. Under Art. 96 LISR, ISR on PTU is calculated using the annual averaging method: take the worker’s PTU, divide by 12, add that result to the ordinary monthly salary, apply the annual rate schedule, obtain the resulting monthly ISR, subtract the ISR that would apply without PTU, and multiply the difference by 12 to get the annual tax on PTU. If Aspel NOI applies the monthly rate directly to PTU without this procedure, the withholding will be incorrect.

CFDI missing code P025 or P026

The SAT requires PTU to be stamped on a payroll CFDI with the following perception codes:

  • P025 — taxable PTU (the portion subject to ISR)
  • P026 — exempt PTU (up to 15 days of the general minimum wage in Mexico City)

If the CFDI is generated without these codes, or if the full PTU is stamped as P025 without separating the exempt portion, the SAT will reject the receipt or generate inconsistencies in the payroll complement.

Step-by-Step Solution

1. Verify and enter the correct renta gravable

  1. Request Annex 9 of the annual return from your accountant (corporations) or the individual business activity calculation (sole proprietors with employees)
  2. Identify the line “Renta gravable para PTU” — this figure may differ from the fiscal year profit
  3. In Aspel NOI, go to Utilidades > Cálculo de PTU
  4. Enter the exact amount in the “Renta gravable” field
  5. Confirm the percentage is set to 10% (this is fixed by law)

2. Review the days-worked count

  1. Generate the Attendance Report for the fiscal year: go to Reportes > Asistencias > Por período and select the full year
  2. Manually verify days worked for at least five employees: calendar days minus sick leave, unpaid leave, and unjustified absences
  3. If discrepancies exist, review the incidence movements in the affected payroll periods
  4. Correct incidents in the corresponding periods and reprocess if necessary
  5. For employees with partial-year service, confirm the catalog date matches the first and last payroll in which they appear

3. Configure exclusions in the employee catalog

  1. Go to Catálogo de Trabajadores
  2. Filter by position or category and open the profile of each general director, general manager, and sole corporate officer
  3. Enable the “Excluir de PTU” checkbox
  4. For temporary workers with fewer than 60 days, filter by hire date after November 1 of the fiscal year and mark those employees as excluded as well
  5. Save changes and recalculate PTU

4. Run the calculation and verify the report

  1. Go to Utilidades > Cálculo de PTU
  2. Click Calcular
  3. Review the report, checking that:
    • The sum of “PTU por días” + “PTU por salario” for all workers equals renta gravable × 10%
    • No general director or general manager appears in the list
    • Employees with partial-year service show correct proportional days
  4. If any employee shows 0 days, open their payroll history and confirm at least one period was processed during the year

5. Generate the CFDI with code P025 and apply Art. 96 LISR

  1. Once the calculation is approved, go to Nómina > Procesos especiales > PTU
  2. Select all workers with PTU greater than zero
  3. Generate the payment process — Aspel NOI will automatically create the P025 and P026 perception lines
  4. Before stamping, verify in the CFDI preview that both codes appear and that the exempt portion does not exceed 15 times the daily general minimum wage × days in the period
  5. Apply ISR calculation using Art. 96 annual averaging (available in the process configuration)
  6. Stamp the CFDI and download the XML for your tax records

Alternative Solution

If the error persists after following the steps above, try the following:

Repair the NOI database

  1. Close Aspel NOI on all terminals
  2. Go to Utilerías > Reparación de archivos
  3. Select Todas las tablas
  4. Run the repair and wait for it to complete
  5. Restart NOI and attempt the PTU calculation again

Calculate by employee groups

If the error occurs during batch calculation:

  1. In the PTU Calculation window, select only one department
  2. Calculate for that group and verify the result
  3. Proceed department by department until you identify which employee stops the process
  4. Correct that employee’s data and recalculate the full group

Calculate PTU manually and enter as a movement

If urgency does not allow waiting:

  1. Calculate PTU in Excel using the 50/50 formula with days and salaries from the attendance report
  2. Record the payment in Aspel NOI as a special PTU concept
  3. Stamp the CFDI manually assigning codes P025 and P026 with the correct amounts
  4. Document the manual calculation to present in any IMSS or SAT review

Prevention

  • Request the renta gravable from your accountant as soon as the annual return is filed — in March for corporations — to allow time to calculate and pay before May 30
  • Review PTU exclusions in the employee catalog at the start of each fiscal year, not only when calculating
  • Record all incidents (sick leave, unpaid leave, absences) in every payroll period so days worked are accurate at year end
  • Update Aspel NOI to the latest version before PTU season — updates include fixes to the CFDI payroll complement and P025/P026 codes
  • Run a test calculation with current-year data in January or February to detect employees with incorrect days or salary data before the deadline

NOI does not include rehired employees in PTU

If a worker was terminated and rehired during the same fiscal year, Aspel NOI may count only one of the two periods. Verify in the payroll history that both periods are processed and that the rehire date is correct. Days from both periods must be summed for the PTU days factor.

The exempt portion of PTU is calculated incorrectly in the CFDI

The PTU exemption covers 15 days of the general minimum wage in effect in Mexico City. If the minimum wage in the NOI catalog is not updated, the exempt amount will be wrong. Update the minimum wage in Configuración > Salarios mínimos and regenerate the CFDI.

”RFC del trabajador no válido” error when stamping the PTU CFDI

This error means the RFC registered in Aspel NOI does not match the SAT’s records. Verify each worker’s RFC in the Catálogo de Trabajadores against the employee’s CURP document or the IMSS registry. Correct the RFC and restamp.

PTU calculated exceeds 10% of renta gravable

If the sum of individual PTU exceeds 10% of the renta gravable, the cause is usually duplicate employees in the catalog or an excluded employee incorrectly included. Review the PTU report for duplicates and confirm all excluded workers are properly marked.

Summary

  • The “Error al calcular PTU” in Aspel NOI has four main causes: incorrect renta gravable, wrong days worked, misconfigured exclusions, and a damaged database
  • The renta gravable para PTU comes from Annex 9 of the annual return — it differs from accounting profit or standard fiscal profit
  • The distribution is 50% by days worked and 50% by wages earned — both factors must be enabled in the calculation configuration
  • General directors, general managers, and temporary workers with fewer than 60 days must be marked as excluded in the employee catalog
  • The PTU CFDI requires codes P025 (taxable) and P026 (exempt) — without this split, the SAT will reject the receipt
  • ISR on PTU is calculated using the annual averaging method under Art. 96 LISR, not the ordinary monthly rate
  • The deadline to pay PTU is May 30 for corporations