Latest news about the Payroll Add-on version 1.2

In September 2016, the Tax Administration Service (SAT) reported that starting in January 2017, employers must issue CFDI for the wages they pay their workers, complying with the specifications of the Payroll Complement in its version 1.2.

However, on December 23, 2016, the Miscellaneous Resolution for 2017 was published in the Official Gazette of the Federation, establishing an extension in which employers who have not migrated to the new digital payroll may continue issuing during the first quarter of fiscal year 2017, as they have been doing, having to reissue the receipts no later than April 1, 2017, in accordance with payroll supplement version 1.2.

Employers who apply this facility will be able to start stamping payroll receipts with the complement in its version 1.2 whenever they want, during the three-month extension, and they will only have to stamp again the payrolls that they had already generated with the previous version.

Payroll CFDI issued in accordance with version 1.1 will not need to be cancelled when they are reissued in accordance with version 1.2.

Taxpayers who fail to comply with the established conditions will lose the right to apply the aforementioned facilities and will be obliged to comply with the general provisions regarding the issuance of tax receipts as of January 1, 2017.

Some of the most relevant changes that the Plugin has in its version 1.2 are:

• Incorporation of the CURP of the issuer of the payroll receipt when it is a natural person; in the case of a legal entity, an RFC is required.

• The employer's registry.

• A new field is established for taxpayers who provide outsourcing services where the following must be stated: the list of people who subcontracted them, the RFC of the person who subcontracted and the percentage of time that they provided their services with the RFC of the subcontractor.

• The social security number.

• The key to occupational risk.

• The code of the federal entity where the recipient of the receipt provided the service, according to the catalog of states published by the SAT.

• The benefits include the concept of “acquisition of shares” when the employer grants such benefit, in which case the income from the acquisition of shares, the market value of the shares and the price established for the worker will be stated.

• The “Other payments” node is included, where payments that do not derive from the employer-employee employment relationship will be recorded.

• The “disabilities” node is included.

• The new attribute “Payroll Type” is included, which will indicate whether it is an “Extraordinary Payroll” or “Ordinary Payroll” to differentiate scheduled payments from eventual ones.

• The “Contract Type” field is added, where it will be specified whether it is indefinite, determined, by work, etc.

• It will be specified whether the worker is unionized.

• A new field “Employee Bank Account” is added if the Payment Method is bank transfer, which will be mandatory.

In addition, the supplement allows you to indicate information relating to separation, retirement, pension, withdrawal or compensation payments.

In the next few days, Microsip will release the payroll system edition that will include the new plugin.