It is an electronic receipt that the employer gives to workers who receive income for the concept of salaries and wages.
All natural or legal persons that, in the performance of an economic activity, have workers to whom they make payments for the concept of salaries and wages (employers).
Federal Taxpayers’ Registry Code (Registro Federal de Contribuyentes or RFC, for its acronym in Spanish) of the employer.
Place of issue of the payslip.
Employer registry number.
Name of the employee.
RFC and Unique Population Registry Code (Clave Unica de Registro de Población or CURP, for its acronym in Spanish) of the employee.
Social Security number (IMSS, ISSSTE).
Number of days paid or pay period.
Total amount of payment.
Social security contributions.
Means of payment.
Bank and standardized bank code (clabe).
Taxing regime under which the issuer (employer) pays taxes.
Total amount in words.
Indication that the amount is paid in a single payment.
Method by which the payment was made.
Base salary of contributions.
Integrated daily salary.
Yes. The Mexican Taxing Authority (Servicio de Administración Tributaria or SAT, for its acronym in Spanish) has published the supplement to e-payslips effective from January 1, 2014. The Authorized Provider of Digital Tax Receipts (PAC, for its acronym in Spanish: Proveedor Autorizado de Certificación) you select will incorporate it for issuing these documents in accordance with the technical standard.
All non-tax information can be added in an Addendum to the receipt. Ask your PAC about the solutions you require.
No, it is not mandatory for companies to use a payslip form. It is only necessary that the document contains all mandatory information established by the SAT for its tax application.
Each company chooses its own printed version; there are no requirements for the printed version.
One e-payslip must be issued per payment made. For example, with respect to biweekly payments, two e-payslips must be issued per month.
Generally, the amounts of payments or deductions are positive numbers, but the SAT has established that negative numbers can also be used, where appropriate.
It is a deductible receipt.
Whoever issues it is authenticated, that is, it has authority to issue the receipt.
It allows pre-filling the annual tax return.
Payroll CFDIs comply with deductibility requirements upon payment of the remunerations covered by the receipt, regardless of the date on which the CFDI was issued or certified/stamped by a PAC.
Yes. Remember that PACs offer comprehensive E-Invoicing and Business Digitalization solutions.