The authority made a series of reforms to the Federal Labor Law (LFT) in 2019. The one in Article 101 establishes that payroll receipts included in Comprobantes Fiscales Digitales por Internet (CFDI) can substitute printed receipts.
If validated, they can even be used as evidence in the event of legal proceedings.
But, of course, everything has to be authorized by the SAT.
Thus, the content of a CFDI applies as proof only if it is verified in the Tax Administration Service's website.
On the other hand, the reform also establishes that, without exceptions, workers must have access to detailed information on the items and deductions of their payments.
This means that the effect of this reform is that the payment receipts must be delivered to the worker in printed form as well as by any other means.
This would not affect us as employers, although we have the obligation to deliver the printed document when a worker requires it.
Although this provision has since 2019, many are still unaware of this.
Does your company still generate paper receipts?
Remember that with solutions such as Zentric and its integration with Worky, payroll receipts are generated and sent automatically, and your employees can have them at hand from their devices.
Finally, we invite you to subscribe to our blog to keep up to date with the world of payroll.
See you next time!
