Even today in 2022, close to the arrival of CFDI version 4.0, there are still doubts regarding the format in which payroll receipts must be delivered. So here we are going to analyze this issue to clear up doubts.
What does the law say about the delivery of payroll receipts?
There are mainly two laws that oblige the employer to deliver a receipt with the information of what is being paid and deducted from the employees in the payroll, one is the Federal Labor Law (LFT) and the other is the Income Tax Law (LISR).
Federal Labor Law and Payroll Receipts
Article 101, third paragraph, of the LFT initially establishes the right of workers to have access to detailed information on payment concepts and deductions.
This right is correlative to the obligation of the employer to deliver such information through a payment receipt. And precisely, this payment receipt that must be delivered, in said article indicates the following:
"Payment receipts shall be delivered to the employee in printed form or by any other meansnotwithstanding the fact that the employer employer must deliver it in printed form when the worker so requires".
As can be seen, the delivery of payroll receipts must be delivered in printed form or by any other means, and any other means includes digital format, for this reason, it is very clear that there is no single form of delivery, although if the employee requests a receipt in printed form, it must be delivered as such.
Income Tax Law and Payroll Receipts
Article 99, section III of the Income Tax Law establishes the employer's obligation to deliver the tax receipt corresponding to the income paid to the employees.
This is how we find the obligation worded:
III. "Issue and issue and deliver 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...".
This article only establishes the obligation to deliver the tax receipt, but does not indicate the format in which it must be delivered.
LISR secondary legislation
It is in the secondary legislation where the format for its delivery is established.
In the Miscellaneous Tax Resolution for fiscal year 2022 we find rule 2.7.5.2, which establishes the format to be used for compliance with this obligation.
2.7.5.2. "Forthe 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 shall deliver or send to their workers the CFDI in a file with the XML electronic format of the remunerations covered.
Taxpayers who are unable to comply with the provisions of the preceding paragraph, may deliver a printed representation of the CFDI. of the CFDI."
As can also be seen in this rule, the delivery of the payroll CFDI must be delivered in electronic format, allowing delivery in printed format when it is impossible to deliver in digital format.
After analyzing these two legal references, we can conclude that the delivery of payroll receipts can be made in both electronic and printed format, since both formats are allowed by both legislations.
Both options being valid, it will only have to be submitted in printed form in two cases:
- When requested by the employee.
- When delivery in digital format is impossible.
Therefore, analyze the costs and expenses that each format generates and choose the one that best suits your company (and the planet).
Remember that to keep up to date with the world of payroll and everything that surrounds it, you cannot miss the updates of our blog.
