The Income Tax Law, which was amended in 2014, stated that a digital tax receipt must be issued online for salary payments. The regulations regarding how to issue them, when, how many, and so on, have been published through general rules that we colloquially call "Miscelanea fiscal". Since it is of great importance to correctly comply with this requirement in order to deduct and comply with the applicable legal provision, we have prepared this informative bulletin.
Moving on to the paragraph-by-paragraph analysis of the related provisions, we have the following:
To whom this provision applies
These refer both to the payment of salaries, which is applicable to the employer's employees, as well as to those assimilated to salaries, which include a diversity of possibilities, which are mentioned in Article 94 of the Income Tax Law, as follows:
- Salary payments to government employees
- Income and advances to members of production cooperative societies,
- Advances to members of corporations and civil associations
- Fees to members of boards of directors, supervisory and advisory boards,
- Fees to administrators,
- Fees to commissioners
- Fees to general managers
- Fees to persons rendering an independent personal service rendering services predominantly to a borrower
- Fees to persons rendering an independent personal service who communicate in writing to the borrower that they "opt" for this regime.
- Income from business activities of individuals who communicate in writing to the borrower that they "opt" for this regime.
- Income obtained by exercising the option to purchase shares of the employer or a related party of the employer.
When the CFDI is issued
A second comment is related to the time of issuance of the voucher, which can be BEFORE payment or within the period indicated in the table for the range of employees that the payer has.
It is relevant what is indicated with respect to the "applicable date", since, for all purposes of this law, the date considered "applicable" is the date of payment.
Section 2.7.5. Issuance of CFDI for payroll and other withholdings.
2.7.5.1. Date of issuance and delivery of the CFDI of the remunerations paid to the employees.For the purposes of Article 27, Sections V, second paragraph and XVIII and 99, Section III of the Income Tax Law in connection with Article 29, second paragraph, Section IV of the CFF and 39 of the CFF Regulations, taxpayers may issue the CFDI for the remunerations paid to their employees or to taxpayers similar to salaries, before the corresponding payments are made, or within the term indicated based on the number of their employees or those similar to salaries, after the effective payment of such payments, in accordance with the following:
[simple_table cols=»Número de trabajadores o asimilados a salarios,Día hábil» data=»De 1 a 50,3,De 51 a 100,5,De 101 a 300,7,De 301 a 500,9,Más de 500,11″ color=»#0a9dc7″ font_color=»#ffffff»]
In this case, the date of issuance and delivery of such tax vouchers will be considered as the date on which the payment of such remunerations was actually made.
Option for several payments in the same month
In the case of payments corresponding to periods of less than one month, a single monthly CFDI may be issued within the aforementioned term, but counting from the last day of the month worked and effectively paid. In this case, the date of the tax receipt and payment is considered to be the date on which the payment was made corresponding to the last day worked, or period worked within the month for which the CFDI is issued.
But for each of the payments made to the worker or "assimilable", a "complement according to rule 2.7.5.3" must be issued. The monthly CFDI must include all the payments made in the same month.
Taxpayers that make payments for remuneration to their employees or to taxpayers similar to salaries, corresponding to periods of less than one month, may issue to each employee or to each taxpayer similar to salaries, only one monthly CFDI, within the term indicated in the first paragraph of this rule after the last day of the month worked and effectively paid, in which case the date of issue and delivery of such tax receipt will be considered the date on which the payment was effectively made corresponding to the last day or period worked within the month for which the CFDI is issued.
Taxpayers who choose to issue the monthly CFDI referred to in the previous paragraph, must include the complement referred to in rule 2.7.5.3, for each of the payments made during the month, duly completed. The monthly CFDI must include as many supplements as the number of payments made during the month in question.
CFDI in separation payments
Separation payments, which include severance payments, terminations, dismissals, severance payments, lost wages and any other separation payments, including those resulting from the execution of judicial resolutions or awards, must also be covered by a CFDI. This must be issued no later than the last business day of the month in which the payment was made. The CFDI must be delivered or made available to the former employee, in accordance with the terms indicated in the first point of this bulletin.
In the case of separation payments or due to the execution of judicial resolutions or awards, taxpayers may generate and send the CFDI for its certification to SAT or to the CFDI certification provider, as the case may be, no later than the last business day of the month in which the expenditure was made, in these cases each CFDI must be delivered or made available to each recipient in accordance with the deadlines indicated in the first paragraph of this rule, considering the computation of business days in relation to the date on which the CFDI was certified by the SAT or the CFDI certification provider.
Monthly CFDI information
For the indicated cases of issuing a monthly CFDI, in the fields corresponding to the total amounts of each one of the complements for each concept, that is to say, all the salaries, bonuses, prizes, and any concept of perceptions and deductions that they may have had are added up and in addition, the tax calculations must be made according to the periodicity in which each disbursement was effectively made.
It should be noted that once the option to operate by issuing a monthly CFDI has been taken, the option cannot be changed until the end of the fiscal year.
The monthly CFDI referred to in this rule must include, in the corresponding fields, the total amounts of each of the complements included in the same, for each concept, in accordance with the provisions of the Guide for filling out Annex 20 published by the SAT on its website. Notwithstanding the above, taxpayers must calculate and withhold income tax for each payment included in the monthly CFDI in accordance with the periodicity in which each expenditure was actually made.
The option referred to in this rule cannot be changed in the fiscal year in which it was taken, and it is without prejudice to compliance with the other requirements established by the tax provisions for deductions.
CFF 29, LISR 27, 99, RCFF 39, RMF 2016 2.7.5.3.
Delivery of the CFDI
From the beginning of the effectiveness of this provision, there was a concern about how to deliver a digital payroll file to employees who did not have access to a computer or do not have an e-mail address. This needed to be clarified and for this purpose, the following rule was issued.
The first thing is that the CFDI can be delivered or sent. If we think about the way to deliver a digital file, it is necessarily contained in a digital medium, such as a CD, Pendrive, or other type of container. The other option is to send it, for which there must be a receiver, with an e-mail account. The employee must have one, this can be personal (preferably) or company.
It indicates that taxpayers unable to comply with these provisions may deliver a printed representation of the CFDI. In other words, the CFDI must be issued, and the printout consisting of the printed representation must be delivered to the taxpayer. It goes without saying that a signed copy of the delivery of said document must be obtained. Additionally, the 3 data that at least must be included in such document are indicated. These deliveries may be made every six months, provided that they are delivered in the month immediately following the end of the six-month period.
For employers that have developed internet or intranet applications where the employee can consult their payments, as long as this information is uploaded to said portal and is available for consultation by the employee, the obligation to deliver the information may be considered fulfilled.
Very important, in order for the provisions of this rule to apply, the CFDI must be issued within the terms indicated in the first point of this bulletin.
Delivery of the CFDI for payroll
2.7.5.2. For the purposes of articles 29, section V of the CFF and 99, section III of the Income Tax Law, taxpayers will deliver or send to their employees the CFDI in a file with the XML electronic format of the covered remunerations.
Taxpayers that are unable to comply with the provisions of the preceding paragraph may deliver a printed representation of the CFDI. Said representation must contain at least the following data:
I. The fiscal folio.
II. The employer's RFC code.
III. The employee's RFC code.
Taxpayers that make available to their employees a page or electronic address that allows them to obtain the printed representation of the CFDI, will be deemed to have complied with the delivery of the same.
Employers that are unable to comply with the above paragraph, may deliver to their employees the printed representations of the CFDI on a semi-annual basis, within the month immediately following the end of each semester.
The facility foreseen in this rule will be applicable as long as the corresponding CFDIs have been issued within the terms established for such purposes.
CFF 29, LISR 99
Finally, as always, we are at your service for any need you may have related to your tax affairs.
Issuance of the CFDI for payroll
For the purposes of article 99, section III of the Income Tax Law, the CFDIs issued for remunerations made for salaries, wages and in general for the rendering of a subordinated personal service, must comply with the complement published by the SAT on its website.
LISR 99, RMF 2016 2.7.1.8.
