On January 1, 2020 several modifications came into effect in the “Guide for filling out a payroll receipt and its complement” as well as changes in the supplemental schedule, which were published on October 14 and December 5 respectively, on the website of the Mexican Tax Administration Service [SAT] (Servicio de Administración Tributaria).
These changes specify how to issue the Digital Tax Receipt [in Spanish: CFDI] for payrolls, with regard to very specific categories which are:
1. Compensation or severance payments (code “Type/Regime” 13)
The modifications to the guide in this category indicate the correct payment stamp for those cases in which employees receive their severance payment. In addition to compensation or separation payments and regular wages from the last worked period you will be able to issue a Digital Tax Receipt [CFDI] in accordance with the following options:
I.- Issue 2 Digital Tax Receipts [CFDI]: one for compensation or separation payment and the other for regular wage payments.
II.- Only issue a Digital Tax Receipt [CFDI] when 2 complements are added in: one for the compensation or separation payment and the other for regular wage payments.
2. Node Compensation Credit Balance
The guide indicates how we must use the attribute “Payment Date” to specify that the credit balance corresponds to the current year.
3. Appendix 1 (Note 5 – Additional pension payments in installments)
The note specifies that line items referred to as bonuses, premiums, or any other must be registered with the code “051” from the payroll schedule of wages.
4. Appendix 2 (Update of new schedule from payroll complement)
The major updates in the schedule or those that come into effect as of January 1, 2020 are the following:
I.- Tax Regime Schedule
|Tax Regime Code||Description|
|629||For Preferential Tax Regimes and for Multinational Corporations|
|630||Disposal of shares in the stock market|
II.- Schedule for Type of Deductions
|Code for Type of |
|107||Adjustment for applicable subsidy|
III.- Schedule for type of disability
|Code for Type of Disability||Description|
|04||Leave of absence for medical care for children diagnosed with cancer|
IV. Schedule for Other Type of Payment
|Code for Other Type of Payment||Description|
|006||Foodstuffs and basic goods (Dining services and food) Article 94, last paragraph of the Income Tax Law [in Spanish:LISR]|
|007||Income Tax adjusted for allowance|
|008||Allowance actually disbursed that did not correspond (Only applicable when there is an adjustment to month-end closing in relation to Appendix of the Guide for Filling Out Payroll|
With respect to the Wage Schedule there is a change in the description for code 047 “Food”. The description valid from January 01 would be “Food different from those in Article 94, last paragraph of the Income Tax Law [in Spanish: LISR].
5. Appendix 7 (Procedure for registering “Adjustment Allowance for Applicable Employment”)
The procedure details how to register the adjustment allowance that has been disbursed through salary payments for periods that are less than one month. If that were the case, when performing the monthly calculation of the allowance it would not match the employment allowance. If this previous case were to happen, then this procedure should be applied to perform an adjustment allowance for applicable employment.
6. Appendix 8 (Procedure for registering “Discrepancies in Income Tax charged” derived from yearly calculation)
This update shows the correct application of Income Tax charged to workers, which is the result of calculating the annual tax. This Income Tax charged to workers must be remitted by February at the latest in the ensuing calendar year in question.
Please contact us if you have any question on this matter and we will be pleased to assist you.