Information for the general public
As of January 1, 2017, it will no longer be possible to stamp with version 1.1. of the CFDI’s payroll Complement so the deduction to this expense could be at risk for those companies that keep this version.
The past September 30, 2016, the Tax Administration Service (SAT) announced in its website the version 1.2 of the Complement of the CFDI of Payroll, whose mandatory use will be January 1, 2017. Don’t let the time goes by and contact your service providers as soon as possible.
The types of CFDIs that will undergo significant changes are those related to the following criteria:
• CFDI of Subcontracted personnel
• CFDI of Payroll and its general features
• CFDI of Payroll deduction
• CFDI of Payroll for stocks or shares
• CFDI of Payroll for Retirement, Pension, Indemnity or Retirement.
• CFDI of Payrolls of Government agencies
Some of the changes that the SAT published are only of technical background in terms of validations, however, some will have an impact on the operation, and administrations of the companies, for instance:
1. The SAT is trying to decrease at a 5% the errors in the RFCs thru an RFC Massive validation.
2. Other validations such as:
a. Elimination of negative amounts
b. CFDI of Payroll in zero
3. The “Payment Method” does not appear in the new structure
4. The bank information of the employee where the payroll deposit will be made is included.
5. It incorporates disability data.
6. Report the employment subsidy.
7. Some compensation data that were calculated in the annual declaration will now be necessary for the CFDI of the period.
8. The concept "Other Deductions" was added and will be used when the type of deduction is different from the ones indicated in the catalog.
9. It will be necessary to report in the CFDI the distribution of stocks or shares when the employer grants said benefit.
10. The most significant changes will be for companies that are registered in the SAT
As Sub-Employees, these companies must state among other things:
a. The list of subcontracted people
b. The RFC of the subcontracted person
c. The percentage of the time he rendered his services with the RFC that subcontracts it
In addition to this, we see a number of considerations that must be taken to determine what reporting by the company in each of the new catalogs published by the SAT. It is very important to review everything related to this new Complement 1.2 of the CFDIs of payroll with his Office accountant or tax advisor.
We also recommend getting closer immediately with your payroll system provider, and also with the issuer of CFDIs, PCC (formerly PAC) to analyze how they are solving everything related to these changes.
For more information, visit the portal that the SAT created to address this issue and where it is continuously publishing new information related to these changes:
If your company is a customer of Grupo Tress Internacional and uses Sistema TRESS or Revolution, we invite you to visit http://www.tress.com.mx/es-es/prep%C3%A1rate2017.aspx
to learn more about how we have prepared our solutions in order to allow you to implement the strategies defined by your Tax office and be able to comply in a timely manner with your commitments with the SAT before these changes coming into force of January1, 2017.