Corp 51 final bundle: the kit the Mexican corporate hands out to take care of employees without intruding
The Mexican corporate operating under NOM-035 for psychosocial risk knows that employee health doesn't get cared for with an email from HR. It gets cared for with a kit that lands on the desk, the home office or the plant floor and gets used daily. The corp 51 final bundle ships a 600 ml bottle with activated-carbon filter, a 500 ml stainless thermos for infusions, a quick-dry sports shirt for running or gym, a fitness band with step and heart-rate sensor, a hydration kit with mineral salts and vitamin C, a power nap sleep mask, noise-cancelling headphones and a printed guide for stretching and breathing. The CFDI 4.0 invoice goes out with key G03 (general expenses) under the wellness programme line and is 100% deductible under the general regime.
Why corporate wellness fails when it arrives by email
NOM-035 that came into force in Mexico between 2019 and 2023 forces corporates with more than 50 employees to identify, analyse and prevent psychosocial risk factors. The corporate that complies with the protocol but doesn't deliver concrete tools ends with employees that receive the programme email, nod and move on. The corp 51 final bundle turns the programme into a tangible object: the employee receives a kit at their desk or home and uses it daily, which makes the programme visible and tangible.
The Mexican corporate spends on average between $1,200 and $3,800 MXN monthly per employee on wellness programmes that include gym, nutritionist, psychologist, preventive doctor and coaching. Of that total, between 8 and 15% goes to merchandise and tools the employee renews from their own pocket because the company never gave them a standardised kit. The corp 51 final bundle organises that expense and invoices it as an investment in employee wellness with full deductibility and CFDI 4.0 broken out by line.
For corporates with active wellness programmes (Wellness Wednesdays, Mindful Mondays, Step Challenges, Gym Subsidies), the kit ships at the start of the quarter with a printed activity calendar and QR code for registration on the wellness platform. The HR area receives a dashboard with employee engagement, activity level and challenge participation. The invoice segregates from HR expense for correct deductibility under LISR Article 27.
For corporates with full or hybrid home office, the kit ships to the employee's home with tracked courier and delivery confirmation. Packaging is reinforced to survive transport undamaged. The invoice goes to the corporate with the employee's address as delivery point and is documented as wellness tool without intruding on privacy. The printed stretching and breathing guide replaces the in-person group session.
What's in the corp 51 final bundle
The complete kit weighs 1.4 kilos and ships in a reusable jute bag with cotton handle and drawstring closure, with content label and QR code for registration on the wellness platform. Each element carries an internal serial number and manufacturer lot for traceability.
600 ml bottle with activated-carbon filter
BPA-free Tritan bottle with replaceable activated-carbon filter, 600 ml capacity, leakproof lid with safety spout, side carry handle, infuser for fruit or tea, millilitre volume indicator and anti-slip silicone base. Activated-carbon filter retains chlorine, sediment and improves water taste. Filter replacement every 2 months or 150 litres. NOM-251 compliant for food contact. Black, navy or mint green colour with logo in pad printing.
500 ml stainless thermos for infusions
18/8 stainless steel double-wall thermos with vacuum insulation, 500 ml capacity, leakproof screw-cap lid with removable infuser for tea or herbs, textured matte finish for better grip, anti-slip silicone base and laser engraving of the employee's name and corporate logo. Holds temperature 12 hours hot and 24 hours cold per ASTM test. BPA-free. NOM-251 compliant. Black, white or graphite grey.
Quick-dry sports shirt for running or gym
140 g/m² recycled polyester sports shirt with quick-dry technology (Dri-Fit equivalent), flat seams to avoid chafing, UPF 30+ UV protection, side mesh for ventilation, 1×1 ribbed crew neck and double-stitched bottom hem. Sizes XS to 2XL with documented curve. Colours: white, black, Oxford grey, navy, bottle green, wine red. Logo embroidered on left chest (8 cm) and employee name on upper back (15 cm).
Fitness band with step and heart-rate sensor
Fitness band with 24/7 optical heart-rate sensor, pedometer, sleep monitor, calorie counter, smartphone notifications, 5 ATM water resistance, 7-day battery autonomy and 0.96" OLED display. Compatible with iOS 12+ and Android 7+. Companion app with activity dashboard, challenges, leaderboards and medals. Hypoallergenic silicone strap with buckle closure. Black or graphite grey with laser logo.
How the wellness kit invoices under NOM-035
The corp 51 final bundle runs in two invoicing modes. The first is closed monthly order with CFDI 4.0 issued at month close and per-line description for deduction as wellness expense. The second is annual contract with fixed unit price invoiced against actual quarterly delivery, with payment complement at 30 days when the corporate runs on credit lines.
USO CFDI depends on the client's tax regime and the area receiving the expense. For Régimen General with HR or corporate wellness area, it invoices on key G03 (general expenses) under the employee wellness line. For RESICO, the same key applies because the kit counts as human-capital investment. Accounting validates ahead of the first batch to confirm the right key and the specific expense account.
The 16% IVA breaks out line by line on the CFDI 4.0. For free-zone deliveries (typical of IMMEX with employees in Baja California, Sonora or Tamaulipas), IVA is calculated at 0% and the Free Zone complement attaches with the SAT authorisation number. For deliveries with Carta Porte across state lines, the Carta Porte 3.0 complement attaches with the carrier's data.
Cancellation or correction of the CFDI runs within 24 hours of the request. Size changes after delivery are handled by replacement with an additional charge and a new CFDI for the additional piece. A kit not delivered because of a withdrawal before the first day is invoiced only when order confirmation was signed by HR at least 5 business days in advance.
Sizes, colours and stock curve
The shirt in the corp 51 final bundle follows the curve XS 10%, S 30%, M 35%, L 15%, XL 5%, with L and XL on backup stock for replacements. The bottle and thermos are universal. The fitness band is universal with buckle adjustment. For employees with large sizes (2XL or 3XL), we run an extended version with additional cost and production time.
Shirt and bottle colours get selected on the first order and stay stable to build brand identity. The most common combinations in Mexican corporates are: black shirt + black bottle + black thermos + black band for administrative and finance profiles; navy shirt + blue bottle + grey thermos + blue band for technical and operations profiles; white shirt + clear bottle + white thermos + white band for commercial and customer service profiles.
For corporates with more than 100 employees in the wellness programme, we run rotating stock at the warehouse with monthly replenishment. The corporate pays for the kit only when the quarter start is confirmed, with no minimum volume commitment. Premium logistics runs with DHL or Estafeta and delivery in 3 to 5 business days to any state in the country. For corporates with multiple legal entities, we run segregated batches per RFC with independent invoicing per entity.
Pricing, MOQ and timelines
Pricing in MXN before 16% IVA. The corp 51 final bundle starts at $1,890 MXN per unit from MOQ 30. In quarterly series of 80 kits or more, the unit cost drops to $1,640 MXN. In annual contracts above 1,200 kits with quarterly deliveries, the unit cost drops to $1,420 MXN with safety stock reserved at our CDMX and Guadalajara warehouses. The CFDI 4.0 invoice is issued at month close with full deductibility under employee wellness expense.
Production runs 15 to 18 business days for kits with personalised embroidery and programmed fitness band. Series above 100 kits require 22 to 25 business days with a 6-week lead time before the first day of the quarter. Delivery goes to the corporate office with acknowledgement from the HR area or directly to the employee's home with tracked courier.
For IMMEX corporates in the free zone, the kit is assembled in Tijuana or Monterrey with cross-border delivery in 24 to 48 hours and Carta Porte at 0% IVA. For corporates with multiple legal entities and centralised HR, we run a consolidated kit with breakdown per entity on one invoice with separate lines per RFC.
FAQ — corp 51 final bundle
Can you customise the shirt with the employee's name?
Yes. Each shirt is individually embroidered with the employee's name and corporate logo. The list ships in Excel format with columns for name, employee number, area, size and RFC when required for invoicing. Embroidery goes on the left chest and name on the upper back with consistent typography. The list is locked 8 business days before delivery to guarantee production time.
What happens if the employee resigns before completing the year?
The kit counts as a wellness tool delivered to the employee. No return applies. The corporate decides whether to deduct residual kit value from severance (common practice) or absorb it as a period expense. The original invoice remains as support for the deductible expense. For employees leaving before 30 days, the kit invoices in full because it was delivered.
Can you deliver in free zone at 0% IVA?
Yes. For IMMEX corporates in Baja California, Sonora or Tamaulipas, we deliver into free zone with 0% IVA CFDI and the Free Zone complement attached. The Carta Porte is issued with origin at our Tijuana or Matamoros warehouse and destination at the client's plant. For employees based in the free zone, the kit ships complete with 0% and a fiscal address complement.
Does the fitness band meet regulations for plant use?
Yes. The fitness band complies with IEC 62133 for lithium batteries in wearables, 5 ATM water resistance (50 metres), IP6X dust protection and RF exposure norms. The band charges via USB with included magnetic cable. Battery autonomy is 7 days under continuous use. The band invoices separately with its own line on the CFDI 4.0 under the wearable tech line.
Can you include power nap sleep mask and noise-cancelling headphones?
Yes. For active wellness programmes that include power nap and guided meditation, we add silk sleep mask with elastic adjustment and over-ear headphones with active noise cancellation and 30-hour battery. The sleep mask ships in a velvet pouch with zip closure. The headphones ship in a rigid case with USB-C charging cable and 3.5 mm adapter. Each component invoices on a separate line in the CFDI 4.0 with technical description.
Do you handle hydration programmes with mineral salts?
Yes. For active hydration programmes on plant or in the field, we include hydration kit with 12 sachets of mineral salts with vitamin C, magnesium, potassium and electrolytes. Sachets are 5 grams each, neutral or citrus flavour, sugar-free and calorie-free. They ship in a recyclable cardboard can with corporate label. It invoices separately with its own line on the CFDI 4.0 under the sports hydration line.