Obtaining the RFC of the workers by the employer

Finally, CFDI version 3.3 was discontinued for payroll receipts and now only CFDI version 4.0 must (and can) be used.

This version change, which added a few fields to the CFDI and applies new data validation rules, brings with it some limitations that we did not have with the previous version.

There are three pieces of information to capture in every CFDI that must be identical to how the SAT has them registered, these are: the RFC code, the worker's name and the zip code of the address that was declared to the authority.

In order to have the correct data, it is essential to have an official document that contains them so that they can be correctly entered in the payroll stamping system, otherwise the payroll receipt cannot be issued, with the following consequences:

• Non-deductible payroll expense for the employer (LISR art. 27, section III).
• Tax fine for not issuing or delivering the tax receipt for the payment of payroll (LISR art. 99, section III; CFF arts. 29, 29-A, 83, section VII and 84, section IV).
• Elimination of the facility of not delivering paper receipts for labor purposes (LFT art. 101 last paragraph).
• Labor fine for not giving the employee the receipt with the breakdown of days worked and wages received in the period (LFT art. 132, section VII; 994, section III).

Version 4.0 of the CFDI came into effect on January 1, 2022 and since then it was known of the need to obtain the correct data of the workers validated with those that the authority has in its database, but possibly there are still companies that, for whatever reason, have not yet obtained that data (the SAT estimated that as of June 15, 2023, only 71.47% of the CFDI payrolls were already made in version 4.0, the other 28.53% were still being issued in version 3.3 https://twitter.com/SATMX/status/1673366146601619457).

If you have not yet obtained all the data of the workers to be able to issue the CFDI payroll in version 4.0, here are a couple of options that are in your hands to obtain such precious data.

1. Request the data of workers who already have an RFC code.

According to the processing form 320/CFF of Annex 1 of the Miscellaneous Tax Resolution for Fiscal Year 2023, published in the D.O.F. on December 28, 2022, you can submit a request to obtain the RFC registration data of your employees through the SAT portal, section Mi Portal (https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action).

Select the option Internet Services, then Service or Request, then Request and a form will appear.

In the Service Description section, in the Procedure tab, select the option WORKERS' DATA REQUEST; in Addressed to: Servicio de Administración Tributaria, in Subject: Solicitud de datos en el RFC; Description: Solicitud de datos de RFC de trabajadores, and finally you must attach a file with .zip extension, containing a file in .txt format in which in a single column you send the RFC to 13 positions (without hyphens or blank spaces. The column must not contain titles or headings, nor have empty rows or records) of all the workers that you wish to obtain the complete data to be able to issue the payroll CFDI.

The SAT will respond to you within 10 business days and you will obtain the necessary information to stamp your payroll.

• 2. Enroll workers who do not yet have the RFC code.

If you do not have the employee's RFC code, you can carry out this other procedure to request the registration in the RFC of the employees, following the instructions contained in the procedure sheet 40/CFF of Annex 1 of the Miscellaneous Tax Resolution for Fiscal Year 2023, published in the D.O.F. on December 28, 2022, where it is indicated that you must enter the SAT website and then the Mi Portal platform (https://sat.gob.mx/aplicacion/operacion/66288/consulta-tus-aclaraciones-como-contribuyente).

Once you are in said platform, select the Internet Services option, then Service or requests, finally Request and a form will appear that you must fill out as follows: in the Service Description section, in the Procedure tab, select the option INSC_ASALARIADO; in Addressed to: Tax Administration Service, in Subject: I request the registration of workers in the RFC; Description: I request the registration of workers in the RFC.

Then you must upload a file with TXT extension, which must comply with the following characteristics:
- Name the file as RFC ddmmaaaaaa_consecutive, where:

- The RFC refers to the RFC code of the employer, individual or legal entity.

- ddmmyyyy means: day (dd), month (mm) and year (yyyy) of the file generation date.

- Consecutive: consecutive number of the file in two digits.

For example: XAXX01010101AAA07072012_01

- No tabulators.

- Only capital letters should be used.

- The file information must contain the following 8 fields delimited by "|" pipes between each column:

- First column. - CURP code to 18 positions.

- Second column. - First last name.

- Third column. - Second last name (not required).

- Fourth column. - Name(s).

- Fifth column. - Date of entry in the following format DD/MM/YYYYYY.

- Sixth column. - Mark the income indicator according to the following values: (only values 1, 2, 3, 4, 5 or 6 can be values 1, 2, 3, 4, 5 or 6).

1. Salaried employees with income over $400,000.00.

2. Salaried employees with income less than or equal to $400,000.00.

3. Assimilable to salaries with income greater than $400,000.00 and less than $75,000,000.00.

4. Assimilable to salaries with income less than or equal to $400,000.00.

5. Income from business activities similar to salaries with income over $400,000.00.

6. Income from business activities similar to salaries with income less than or equal to $400,000.00.

- Seventh column. - RFC code of the employer in 12 or 13 positions, depending on whether it corresponds to a legal entity or individual.

- Eighth column. - Valid e-mail address of the salaried person.

- Ninth column. - Valid ten-digit telephone number of the salaried person.

- Columns should not contain headings or be empty, except for the third column (only if it has no data).

- The information should be sent in plain text files compressed in ZIP format.

Once this request has been sent, the SAT indicates that it will respond within a maximum period of 10 business days and you will have the necessary data to stamp your payroll receipts with the CFDI version 4.0.

Finally, I recommend that you strengthen your hiring procedure and invariably ask candidates to submit an updated tax status certificate (which is not the same as a recent one) or the tax data card, so that you have the necessary data for the preparation of employment contracts (RFC code) and the issuance of payroll receipts (RFC code, name and zip code).

I wish you much success in obtaining this data.

See you next time!