Solución Factible®:Integration Center [SF:IC]

Payroll Complement version 1.2

The Tax Administration Service (SAT) recently released the documentation for the new version of the payroll v1.2, which will be mandatory starting in January 2017.

In its statement, the SAT specified that the advance release of the document is intended to allow taxpayers and software development companies to analyze the proposed technical specifications in order to assess, plan, and begin implementation.

Solución Factible® has prepared the necessary scenarios to make the transition to this new version easier for you.

The stamping of CFDI for the new version of the payroll addenda v1.2 will be carried out through the Stamping Webservice already established by Solución Factible® when it comes into effect.

We are also pleased to inform you that our "Testing" Webservice is now available for payroll stamping version 1.2. We suggest you carry out any tests you deem necessary.

Relevant changes

Among the most relevant changes are the following:

• Elimination of the Multiple Informative Declaration of Salaries and Wages.
  Starting with the 2017 fiscal year, the aforementioned declaration will no longer be required; therefore, it was considered necessary to add information contained in the aforementioned declaration to the payroll CFDI so that the SAT has said information.
  • AccionesOTitulos
  • JubilacionPensionRetiro
  • SubsidioAlEmpleo
  • CompensacionSaldosAFavor
  • SeparacionIndemnizacion
• The CURP of the issuer of the payroll receipt is incorporated when it is a natural person.
• Employer registration is optional, except when it is already in place or required to be in accordance with other legal provisions.
• A new field is established for taxpayers who provide outsourcing services, where the following must be stated:
  • List of the people who subcontracted them.
  • RFC of the person who subcontracts.
  • Percentage of time that he provided his services with the RFC that subcontracts him.
• The social security number is optional, unless you have one, or are required to have one under other legal provisions.
• The job risk code is optional, except when it is available, or you are required to have it under other applicable provisions.
• The code of the federal entity where the recipient of the receipt provided the service, according to the catalog of states published on the SAT portal.
• The concept of earnings includes the concept of "adquisición de acciones" when the employer grants such benefit, in which case it will be stated:
  • Income from stock acquisition.
  • The market value of the shares.
  • The compensation offered to the employee.

Additionally, the payroll supplement must indicate any payments made for separation, retirement, pension, withdrawal or compensation.
Another modification is that the entities adhering to the National System of Fiscal Coordination (SNCF) must identify the origin of the resources used in the payroll payment of the personnel who provide or perform a subordinate personal service in them, in the municipality or territorial demarcation of Mexico City, as well as in their respective autonomous bodies and Parastatal and Paramunicipal entities.

Validation rules

Validation rules were included for registering information in the addendum, as well as validation rules for generating the payroll receipt within the current e-document version v3.2 and for the upcoming update of the e-document version 3.3.

The SAT defined a preliminary document of the validation matrix that must be used for the issuance of a payroll receipt v1.2, which you can download Here.

We highly recommend that you take these validations into account and not overlook your application; the most representative ones are listed below:

From the CFDI
• subtotal:
  • Sum of attributes:
    Nomina:TotalPercepciones + Nomina:TotalOtrosPagos.
• descuento:
  • The value of the Payroll field is recorded:Nomina:TotalDeducciones.
• total:
  • Sum of attributes:
    Nomina:TotalPercepciones + Nomina:TotalOtrosPagos - Nomina:TotalDeducciones.
• metodoDePago:
  • It must be"NA".
• valorUnitario:
  • Sum of attributes:
    TotalPercepciones + TotalOtrosPagos.
• Importe:
  • Sum of attributes:
    TotalPercepciones + TotalOtrosPagos.
  EMISOR node
• RFC
  • In the case of a legal entity's RFC, the Emisor:Curp field should not exist.
  • In the case of an RFC for a natural person, the field Emisor:Curp must exist.
  • If the RFC corresponds to that of a taxpayer who provides outsourcing or payroll subcontracting services, the requested information must be registered in the "Subcontratacion" section.
• The nodes "DomicilioFiscal" and "ExpedidoEn" should not exist.
• The "RegimenFiscal" node must contain a key from the catalog published by the SAT.
RECEPTOR node
• RFC
  • It must be a natural person.
  • The RFC must be correct and registered with the SAT
    More information Here.
• The nodes "DomicilioFiscal" and "ExpedidoEn" should not exist.
• The "RegimenFiscal" node must contain a key from the catalog published by the SAT.

From the complement
• "TotalPercepciones" Attribute
  • If the Perceptions node does not exist, this attribute should not exist.
  • If the perceptions node exists, the value of this attribute must be equal to the sum of the attributes "TotalSueldos" plus "TotalSeparacionIndemnizacion" plus "TotalJubilacionPensionRetiro" of the Percepciones node.
• "TipoRegimen" Attribute
  • The value of this field must be a key from the c_TipoRegimen catalog published on the SAT website.
  • If the TipoContrato attribute has a key between the values ​​"01" and "08" in the c_TipoContrato catalog, then the value of this attribute must be "02", "03" or "04".
  • If the TipoContrato attribute has a value of "09" or higher, then this attribute must have a value between "05" and up to "99".
• "ImporteGravado" Attribute
  • The sum of the amounts of the attributes ImporteGravado and ImporteExento must be greater than zero.
• Cálculos del comprobante:
  • TotalPercepciones:
    • Sum of the attributes of the Percepciones node:
      TotalSueldos + TotalSeparacionIndemnizacion + TotalJubilacionPensionRetiro
  • TotalDeducciones:
    • Sum of the attribute values:
      TotalOtrasDeducciones plus TotalImpuestosRetenidos from the Deducciones node.
  • TotalOtrosPagos:
    • Sum of the attribute values:
      Amount of payroll nodes:OtrosPagos:-OtroPago.
  • TotalSueldos:
    • Sum of the attributes ImporteGravado + ImporteExento only when the key of the TipoPercepcion is different from 022, 023, 025, 039 or 044.
  • TotalSeparacionIndemnizacion:
    • Sum of the attributes ImporteGravado + ImporteExento only when the key of the TipoPercepcion is 022, 023 or 025.
  • TotalJubilacionPensionRetiro:
    • Sum of the attributes ImporteGravado + ImporteExento only when the key of the TipoPercepcion is 039 or 044.
  • TotalGravado:
    • Sum of the value of the ImporteGravado attributes of the Percepcion nodes.
  • TotalExento:
    • Sum of the value of the ImporteExento attributes of the Percepcion nodes.
  • TotalImpuestosRetenidos:
    • Sum of the value of the attributes Importe de las deducciones when the attribute TipoDeduccion contains the key "002".

Structure

The structure for the payroll receipt addenda 1.2 must follow the "Definición de Esquema XML" or "XML Schema Definition" is used to express a series of rules that an XML document must conform to in order to be considered "válido" according to that schema. The XSD file that must be followed can be found at the following link: nómina12.xsd

Example

Example of CFDI with payroll payment receipt addenda 1.2

Download here the payroll "examples" 1.2

External links

• Standar: nómina12.pdf​
• Original String Sequence: nómina12.xslt
• Catalogs: catCFDI.xls
• Filling guide: guianomina12.pdf
• Direct link to SAT documentation: SAT Documentation