Off-payroll pay claims: the employer must prove the real wage
Burden of proof in labor proceedings. The employer must prove the amount and payment of wages, even when the worker alleges that part of the wage is paid off payroll.
Official heading (Spanish): CARGA PROBATORIA EN EL JUICIO LABORAL. CORRESPONDE A LA PATRONAL ACREDITAR EL MONTO Y PAGO DEL SALARIO, AUN CUANDO LA PERSONA TRABAJADORA ALEGUE QUE RECIBE UNA PARTE "FUERA DE NÓMINA".
The ruling
A dismissed worker claimed that part of her wage was paid off payroll through a union. The employer filed payroll electronic invoices (CFDI) and the award accepted the wage shown there. The Collegiate Circuit Court held that, under article 784, section XII, of the Federal Labor Law, the burden of proving the wage amount and payment remains with the employer.
Our take
Payroll electronic invoices are no longer enough when the worker alleges off-payroll payments. The court reasons that the practice hides information and refuses to let it work against the person who reports it. For companies using union schemes, assimilated-income arrangements or cash payments, the risk is twofold: an award calculated on a higher wage, plus tax and social security exposure revealed in the lawsuit. In our view, the best defense is to have nothing off payroll. If something exists, regularize it before a dispute, not during one.
What to do
- Confirm that all pay, including bonuses and third-party payments, is invoiced through payroll.
- Review union or intermediary arrangements that pay staff any amounts.
- Keep bank evidence of full wage payment in addition to the CFDI.
Details
- Court
- Collegiate Circuit Court
- Type
- Isolated precedent
- Identifier
- XVII.3o.C.T.1 L (12a.)
- Digital registry
- 2032254
- Published
- June 12, 2026
- Area
- Labor and social security
- View official source ↗
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Prepared by Artegia for information only; not legal advice. Headings in English are unofficial translations. The official text is the one published in the Semanario Judicial de la Federación or the TFJA journal.