Quick Answer
A person does not stop being an employee just by issuing an invoice. If they provide personal work under direction or subordination, the relationship may be employment. Review facts such as schedule, supervision, tools, integration, and risk before choosing contract and payment method.
An invoice does not eliminate subordination: review schedule, supervision, tools, integration, and risk to classify the relationship.
Not Proof from a Single Factor
The relationship is evaluated as a whole. An isolated indicator does not replace a legal review of the facts.
Indicators to Review
| Indicator | Independent Service | Employment Relationship |
|---|---|---|
| Schedule | Organizes its execution | Defined or controlled |
| Tools | Provides own means | Company provides |
| Supervision | Agreed result | Continuous direction |
| Risk | Assumes service costs | Receives salary |
Frequently Asked Questions
Does issuing a CFDI make a person independent?
No. The receipt documents a charge; the nature of the relationship is analyzed based on its facts.
Is a service contract enough?
Not if the daily operation contradicts its clauses.
What should I do if the relationship changed?
Document the facts and seek labor and tax review before continuing the scheme.
Contract, Invoice, and Operational Reality
An independent service usually organizes its means, times, and result; an employment relationship incorporates personal subordinated work. The evaluation depends on accumulated facts, not a single clause.
Proper documentation protects both parties: scope and deliverables for services; position, workday, salary, and benefits for employment. When reality changes, the contract should also be reviewed.
Case: Monthly Invoice with Schedule and Supervision
A person invoices every month but works with a fixed schedule, company tools, daily supervision, and authorization to be absent. These signs require labor review. The company must analyze facts, not assume that the CFDI converts any relationship into an independent service.
The payment method or contract name alone do not change the reality of the relationship.
— Fintax
Questions to Diagnose the Relationship
- Who defines schedule and place.
- Who provides tools and assumes costs.
- How work is supervised and evaluated.
- If exclusivity or team integration exists.
- What economic risk each party assumes.
Sources and Readings to Continue
Consult official sources: Federal Labor Law, IMSS employer information.
To complete the process within Fintax, review: payroll guide, scope of accounting services, IMSS obligations.
What to do with a doubtful classification
- Map the real operation.
- Compare facts with contract.
- Identify signs of subordination.
- Correct documentation and process.
- Review registrations, payroll, and applicable taxes.
Signs that should be escalated
- Using the same template for all collaborators.
- Controlling schedule and absences like an employee while invoicing.
- Not defining deliverables or service acceptance.
- Believing that paying by transfer resolves classification.
What to do now
Turn this review into a file with responsible person, date, source, and evidence. If there is a material difference, an overdue obligation, or a decision that changes the calculation, validate the case with the person responsible for your accounting before submitting, canceling, or paying.
