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Developments in the CFDI Payroll System in 2020

24/02/2020

In January 2020, the Mexican Tax Administration Service (Servicio de Administración Tributaria de México – SAT) published Changes to Online Digital Tax Receipt system for payroll receipts (CFDI Nómina) and introduced new features to its Online Digital Tax Receipt system (Comprobante Fiscal Digital por Internet – CFDI Nómina) for payroll receipts. CFDI Certification Providers must implement the new requirements in order to validate them before declaration to SAT.

The SAT has granted a one month extension during which the old and new  systemswill both beworking.  As of 1st February 2020 compliance with the new regulations will be obligatory.

What are the CFDI payroll changes?

They are a series of technical and regulatory adjustments including new fields, new codes and changes to procedures.

All of CFDI payroll’s new features for 2020 are laid out in the document: guide to completing payroll receipt and supplements..

Changes:

  • When the employment relationship ends. When an employee’s employment relationship with a company is terminated (due to dismissal, resignation or termination of contract) and in the same period severance payment and final payment of ordinary salaries are made, either one or two CFDIs will be issued according to the following criteria:
    • Two CFDIs, one for payment of compensation and one for payment of salaries.
    • One CFDI with two additional supplements, one for payment of compensation and the other for payment of wages and salaries. The corresponding code must be indicated in each case.
  • Update of legal basis resulting from Federal Labor Law reform. This must include "Duration of Employment Relationships".
  • Entering Payment Date. In the field Node Year “Compensación Saldos A Favor” (favorable balance compensation) the attribute “FechaPago” (payment date) must be entered to determine the current year.
  • Code 051. Additional payments made to retirees (ex-employees) in the form of rewards, bonuses and similar are recorded with Code 051.
  • Modification of the description of Code 047 (Appendix 6: "Matriz de percepciones y deducciones para el pre llenado de la declaración anual de nómina” (matrix of payments and deductions for preliminary completion of annual payroll declaration).
  • Adjustment of Employment Subsidy (SE). A new mechanism has been introduced to adjust employment subsidy in the payroll CFDI.

The employment subsidy is a periodic financial supplement provided by the federal government and paid by the company to employees when they receive minimum wage.

The aim of SAT is to have greater control over payments made by contributing companies in periods of less than one month when an employment subsidy is paid in addition to a salary.

In order to avoid certain circumstances identified by SAT such as employees receiving an employment subsidy when they should not receive one, or the opposite, employees not receiving the employment subsidy when they should receive one, the adjusted amount of money received must be calculated.

The adjustment to the register required by SAT must be done in the last CFDI of each month. 

The following codes will be entered to indicate variations:

  • Type 007: Other payments: Income Tax (Impuesto Sobre la Renta – ISR) adjusted for employment subsidy and subsidy effectively provided when not applicable.
  • Type 008: Other Payments: subsidy effectively provided when not applicable.
  • Type 107 Deductions: Adjustment for applicable subsidy, i.e. subsidies due to employees.

Why is it important to enter changes in the payroll CFDI?

An Online Payroll Tax Receipt is a type of e-invoice that shows the amount paid by a company to its employee for services rendered in a certain period of time. The digital certificate must be stamped by an Authorized Certification Provider (Proveedor Autorizado de Certificación – PAC) to be considered an officially valid tax document that can be submitted to SAT.

If the new technical and administrative requirements established by SAT for the payroll CFDI are not met, the certificate cannot be authorized.

The confidence of having an authorized PAC

EDICOM is a technological service provider specialized in EDI and e-invoicing. In Mexico, EDICOM is the number 1 PAC, the first Authorized Certification Provider by SAT for CFDI stamping.

EDICOM adapts immediately to new SAT developments so our customers can continue to work as always with the confidence of knowing their PAC is making the changes needed to comply with the new regulations.

Business@Mail Payrolls

Exclusive EDICOM service that allows payroll documentation to be transmitted digitally, automatically and instantly to employees. Once payroll documentation has been generated and transmitted to SAT, it is posted in the Business@Mail Payrolls website so employees can sign, download and view them. All process traceability can be controlled from the portal so payroll status is known at all times.

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