One of the frequently asked questions regarding payroll receipts is whether they must always be printed on paper in order to obtain the employee's signature, or whether digital receipts are also valid without the employee's signature.
Let us review here the provisions that regulate them in order to know what to do with the receipts.
Federal Labor Law on Payroll Receipts
Let us begin by reviewing the Federal Labor LawArticle 101, amended on May 1, 2019, added the third and fourth paragraphs to read as follows:
"In all cases, the worker must have access to the detailed information of the concepts and deductions of payment. The payment receipts must be delivered to the worker in printed form or by any other means, notwithstanding that the employer must deliver it in printed document when the worker so requires."
Here we are very clear that it is now allowed to deliver payroll receipts "in printed form or by any other means".
And this expression is the basis for employers to be able to deliver payroll receipts by digital, electronic or any other means, no longer only on paper.
And the doubt regarding the delivery in electronic media is that the worker's signature cannot be added to these digital files, so the fourth paragraph of the mentioned article gives the same validity to the electronic receipts (without the worker's signature) as to the receipts printed on paper (with the worker's signature), let's observe:
"The printed receipts must contain the worker's autograph signature for their validity; the payment receipts contained in digital tax receipts by Internet (CFDI) may substitute the printed receipts; the content of a CFDI will be proof if it is verified in the Internet portal of the Tax Administration Service, in case it is validated, the provisions of Section I of Article 836-D of this Law will apply."
With this wording, it is completely clear that the electronic payroll receipts as payroll CFDIs can substitute the paper receipts, therefore, if no paper receipts were delivered, but payroll CFDIs were issued, these are equally valid as the paper ones, therefore, it is no longer required to additionally print the CFDIs on paper and obtain the autographic signatures of the employees.
The Income Tax Law on Payroll Receipts
Turning to the tax provisions, we find that article 99 of the Income Tax Law provides that Income Tax LawIn its third section, there are the employer obligations of:
"III. Issueydeliver tax receipts to the persons who receive payments for the concepts referred to in this Chapter, on the date on which the corresponding disbursement is made, which may be used as proof or receipt of payment for purposes of the labor legislation referred to in Articles 132 sections VII and VIII, and 804, first paragraph, sections II and IV, of the Federal Labor Law."
The obligation to issue the tax receipt is fulfilled by "stamping" the payroll receipts, but there is still the second obligation, which is the delivery of the receipts.
In rule 2.7.5.2. of the Miscellaneous Tax Resolution for the Fiscal Year 2022, we have the indications of the tax authority regarding compliance with this obligation.
"Delivery of the CFDI for payroll
2.7.5.2. For the purposes of articles 29, second paragraph, section V of the CFF and 99, section III of the Income Tax Law, taxpayers shall deliver or send to their employees the CFDI in a file with an electronicXML format. the CFDI in a file with the electronic formatXML of the remunerations covered.
Taxpayers who are unable to comply with the provisions of the preceding paragraph may submit a printed representation of the CFDI. Said representation must contain at least the following data:
I. The fiscal folio.
II. The employer's RFC code.
III. The employee's RFC code.
Taxpayers that make available to their employees a web page or electronic address that allows them to obtain the printed representation of the CFDI, shall be deemed to have complied with the delivery of the same.."
From this rule we can summarize that:
- The file to be delivered to the workers is the one in XML (electronic) format.
- Paper delivery is only required when it is not possible to deliver it as a digital file.
- If they are given access to an electronic page or address so that they can obtain the printed representation, they have already complied with the delivery obligation.
And with these legal bases, we can conclude that:
- Neither the labor law nor the tax regulations require the delivery of paper payroll receipts.
- The electronic receipts are equally valid as the printed ones, even if they are not signed by the employees.
- Both regulations are complied with when issuing CFDIs and sending them using web applications, email addresses or any other form of electronic delivery.
I hope that now all the doubts regarding the delivery format of the payroll receipts have been resolved.
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