Corp package 75 final: the kit a Mexican corporate hands out to the employee who hits 5, 10, 15 or 20 years so tenure feels like investment

Why retention fails when it arrives only as the CEO email

NOM-035-STPS-2018 requires workplaces with more than 50 employees to identify and address psychosocial risk factors, including lack of recognition and development prospects. The National Survey of Occupation and Employment (ENOE) of INEGI reports that voluntary turnover in Mexican corporates averages 18% annually. The corporate with a structured retention plan invests between 4% and 8% of annual payroll in total compensation and recognition, and knows that tangible recognition is the variable with the highest correlation with intention to stay.

The Mexican corporate spends on average between USD 65 and 190 per employee on recognition events that are concentrated in a single date and leave little tangible trace. The Corp package 75 final rationalises that spend and ships a standardised kit by tenure milestone (5, 10, 15, 20, 25 years) that the employee takes home and treasures: the personalised gift recognises the number of years, the compensation calculator makes the value of the package transparent, the CEO card closes the emotional loop, the mug is used daily, the diploma is hung, the flexible compensation guide informs on the next steps. The invoice is segregated from general expenses and reported as retention investment.

For corporates with active retention programmes (Career Plans, Variable Compensation, Stock Options for management levels, Flexible Benefits, alliances with Mercer, AON, WTW, Hay Group), the kit is delivered with the programme calendar and QR code for registration on the internal tracking platform. The total compensation area receives a dashboard with compliance by milestone, percentage of employees with assigned kit, and post-recognition voluntary turnover rate. The invoice is segregated from HR spend and reported as human capital investment.

For corporates with multiple legal entities and nationwide operations, the kit is delivered in a single order with lots segregated by RFC and independent invoicing per entity. Premium logistics with DHL or Estafeta deliver in 3 to 5 business days to any state in the country, with tracking and delivery confirmation. For free zone deliveries (typical of IMMEX with employees in Baja California or Sonora), VAT is calculated at 0% rate and the Free Zone complement is attached with the SAT authorisation number.

How the retention kit is invoiced under NOM-035 and LISR

The Corp package 75 final operates in two invoicing modes. The first is closed annual order with CFDI 4.0 issued at the end of the year with line-by-line description for deduction as retention spend. The second is multi-year contract with fixed unit price and invoice against actual delivery each milestone, with payment complement at 30 days when the corporate operates on credit lines.

CFDI Use depends on the client tax regime and the receiving area. For the General Regime with total compensation or HR area, the invoice is issued under G03 (general expenses) on the retention investment line. For RESICO, the same key is used because the kit counts as human capital investment. Validation with the accounting area happens before the first batch to confirm the specific expense account and the correct key.

VAT 16% is broken down line by line on CFDI 4.0. For free zone deliveries (typical of IMMEX with employees in Baja California, Sonora or Tamaulipas), VAT is calculated at 0% rate and the Free Zone complement is attached with the SAT authorisation number. For interstate deliveries with Carta Porte, the Carta Porte 3.0 complement is attached with carrier data and documented origin-destination.

CFDI cancellation or correction is processed within 24 hours of the request. For model or specification changes after the kit has been delivered, we handle replacement with additional charge and new CFDI for the additional piece. A kit not delivered because the employee left before day one is invoiced only if the order confirmation was signed by HR at least 5 business days in advance. For employees who resign within 30 days after the milestone, return of the kit is requested with proportional use discount.

Pricing, MOQ and lead times

Prices in MXN before VAT 16%. The Corp package 75 final starts at MXN 3,890 per unit from MOQ 10. In batches of 30 kits or more, the cost drops to MXN 3,290. In multi-year contracts with deliveries at each milestone, the cost drops to MXN 2,790 with reserved safety stock in our CDMX and Guadalajara warehouses. CFDI 4.0 is issued at month-end with full deductibility under retention investment spend.

Production lead times are 22 to 28 business days for kits with personalisation and individual engraving. Batches of more than 30 kits require 30 to 35 business days with scheduling 12 weeks before the tenure milestone. Delivery is made to the corporate office with HR acknowledgement at the recognition event or directly to the employee's home with tracked shipping.

For corporates with IMMEX free zone operations, the kit is assembled in Tijuana or Monterrey with cross-border delivery in 24 to 48 hours and carta porte with 0% VAT. For corporates with multiple legal entities and centralised compensation area, we run consolidated kit with breakdown per entity on a single invoice with RFC-separated lines.