ELECTRONIC PAYSLIP

General Information

1.  What is an electronic payslip (e-payslip)?

It is an electronic receipt that the employer gives to workers who receive income for the concept of salaries and wages.

 

 

2. Who has to issue an e-payslip?

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).

 

 

3.  What concepts must an e-payslip include?

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.

Withholding amount.

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.

Job risk.

Integrated daily salary.

 

 

4. Is there a supplement to e-payslips?

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.

 

 

5.  If the E-Payslip supplement does not include a field for certain data usually included in payslips, where can such data be included?

All non-tax information can be added in an Addendum to the receipt. Ask your PAC about the solutions you require.

 

 

6.  Is there a mandatory payslip form?

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.

 

 

7.  Which form is used for the printed version?

Each company chooses its own printed version; there are no requirements for the printed version.

 

 

8.  How many payslips must I issue in a month?

One e-payslip must be issued per payment made. For example, with respect to biweekly payments, two e-payslips must be issued per month.

 

 

9.  Can I use negative amounts in the e-payslips?

Generally, the amounts of payments or deductions are positive numbers, but the SAT has established that negative numbers can also be used, where appropriate.

 

 

10.  What are the main uses and benefits of an e-payslip?

 

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.

 

 

11.  When is a Payroll Digital Tax Receipt through the Internet (CFDI, for its acronym in Spanish: Comprobante Fiscal Digital por Internet) deductible?

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.

 

 

12.  Can I issue a Payroll CFDI with a PAC?

Yes. Remember that PACs offer comprehensive E-Invoicing and Business Digitalization solutions.

 

 

Source: www.sat.gob.mx

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