Since 2018, the Tax Administration Service (Servicio de Administración Tributaria (SAT)) created a payroll viewer available to employees in order to check on the information included on their payroll receipts issued by their employer in a simple and timely manner, this will be the grounds for their annual tax return.
During February 2019, the SAT in addition to the payroll viewer for employees, informed of the same consultation tool available to employers, so the latter may verify the information SAT has on their employees and corroborate the correct stamping of payroll receipts.
This section is for individuals with income from wages and salaries.
This is where they may verify and visualize the information sent by the employer to SAT as to income paid, other payments and withholdings made, included on payroll receipts issued by their employer, organized by income type. The information may be visualized in accordance with the following levels of consultation:
─ Accrued as a report, similar to the report formerly issued by the employer until 2016, only for consultation purposes, with no tax purposes.
─ Accrued for each employer issuing withholdings
─ Schedule of payments per month
─ CFDI Schedule
In addition, it contains messages to alert as to stamping errors, in order for the employee to request the corresponding corrections from his/her employer. The payment date is taken into consideration for integrating the information.
Employees may enter this application through the simulator on the annual return or on the section for returns on the SAT website, with the TIN and password or e-signature.
For employers making payments regarding wages and salaries, assimilated salary concepts and severance payment, under a payroll receipt. Through the use of this viewer they may visualize accrued payroll CFDI issued, the consultation levels are:
─ Global consult
• Total amount accrued annually, showing information in general for all employees, similar to the totals sheet on the informative return as to wages and salaries.
• Amount accrued annually, showing the itemization of concepts integrating the total annual amount, in addition to the number of employees, number of current payroll receipts issued and cancelled.
• Monthly schedule, showing the accrued amount per month.
─ Schedule per employee, indicating the date when the payroll CFDI issued by the employer are taken into consideration and structure for consultation levels is like the structure on the employee’s viewer for workers.
Employers may access this application on the section for returns on the SAT website, with the TIN and password or e-signature. It is important to mention that, both for the employee viewer and for the employer, there is only access to information for 2018.
Please contact us if you need further clarification or have any question in this regard.