Mexico: Workers' payroll to be electronic as of 2014
Several references in the legislation and official documentation confirm the obligation to issue payroll receipts as if they were just another CFDI electronic invoice as of January 1, 2014:
Article 94 of the new income tax law specifies the obligation to issue and deliver tax receipts with details of payments made to employees.
Moreover, last May resolutions were passed establishing CFDI as the only valid system for issuing invoices for tax purposes effective January, after which the previous system known as CFD will no longer be valid.
Finally, the SAT website officially published the payroll receipt complements, declaring their entry into force on January 1, 2014.
All these sources point to the mandatory nature of issuing electronic payslips, considering them digital tax invoices via internet to all intents and purposes. In practice, as occurs with electronic invoices, this means that the issuer must engage the services of a PAC (Authorized Certification Provider) to certify and declare them to the SAT to make them valid for tax purposes, before returning them to the issuer for delivery to the respective employees.
EDICOM payslip issuing and delivery service
EDICOM, the first PAC in Mexico and an international benchmark in data integration solutions for businesses, has already adapted its systems to be able to issue electronic payslips in line with the SAT specifications.
Discover our quick start-up solutions that simplify the creation, signature and certification of the XML files that make up these new tax receipts.
If desired, you can add additional functionalities for the delivery and electronic signature of payroll to your workers, ultimately removing paper management from all these processes.