On September 30th, the Tax Authority (SAT) published through its website the list of information that is to be included in the CFDI complement for payroll receipts.
This is for version 1.2 of the complement that will enter into effect on January 1st, 2017.
The SAT has published the new regulations for the complement in advance in order for taxpayers as well as electronic invoicing software suppliers to have sufficient time to implement the changes and therefore be ready to comply as soon as this new obligation enters into effect.
Within the new structure there are changes for concepts that already existed in the previous version, only the name and location for these are being changed, there are also new fields that must be added.
The following as some of the new concepts that will have to be included:
- Type of payroll
- Total income
- Total withholdings
- Total for other payments
- Origin of the funds
- Amount for personal funds
- CURP of the issuer and recipient if they are individuals
- Specify if the employee is unionized
- Federal entity code corresponding to the place where the service was provided.
- Information regarding subcontracted personnel
- Income for stock options or bonds that represent goods
- Pension payments
- Information regarding severance or termination payments
- Concept, code and amount for other payments
- Employment subsidy information
- Offset corresponding to balances in favor for previous periods or years
Along with the new regulations for the payroll CFDI complement, on October 5th, 2016, the charts of accounts for the codes that will be used in the version 1.2 of the receipt were also published.
The charts published are as follows:
- Federal Entity
- Origin of the funds
- Types of payment periods
- Tax regime
- Types of contract
- Types of deductions
- Types of overtime
- Type of sick leave
- Types of work days
- Types of payroll
- Types of benefits
- Types of hiring regimes
- Work risk classification for the employer (position risk)
In addition, the SAT provided a guide to fill out the payroll receipt and its complement. This document specifies how the information for the CFDI needs to be filled out, if this is being issued for salary payments or, generally speaking, the rendering of subordinate services or to taxpayers assimilated to wages, as well as the information that needs to be included in the payroll complement.
Please do not hesitate to contact us should you have any doubts or questions regarding this.