As we all know, last year several laws were reformed to prohibit the subcontracting or "outsourcing" of labor. "outsourcing as it is generally known.
This change had many effects, both on companies and workers, and today I am going to comment on a collateral effect on workers derived from this reform.
Employees who changed employer (either by employer substitution as indicated in the Federal Labor Law or without it) are aware that they continue working in the same work center, the only thing they saw were changes in documents such as contracts, payroll receipts, affiliation notices, etc., but their work continues to be practically the same.
Well, what these workers should know is that before the federal tax authority (SAT), they had 2 employers during 2021.
That's right! The SAT considers that in the same year they worked for 2 different employers and that implies that THEY ARE REQUIRED TO SUBMIT THEIR ANNUAL RETURN!
How does the law express it?
As indicated in article 98, section III, subsection c, which states:
"III. File annual returns in the following cases:
...
(c) When they cease to render services before December 31 of the year in question or when they have rendered services to two or more employers simultaneously when services have been rendered to two or more employers simultaneously.."
The expression "simultaneously" is interpreted by the SAT as "in the same year", that is, if someone works in the same year for two or more employers, he/she is obliged to file his/her annual tax return and, therefore, if a worker began 2021 receiving salary and benefits from one employer and ended the year on the payroll of another employer, then he/she falls under this assumption and must file his/her annual tax return.
Many do not know it and therein lies the problem, since the SAT's computer system could be sending messages by mail or by tax mailbox (if they have it activated) to these workers to remind them.
But this is not the worst thing, the worst thing is that the ISR to be paid is possible and it can only be known if the authority or a professional expert in tax matters is consulted.
My recommendation is that you consult with the expert to help you consult your status, file the return and analyze options in the case of an ISR to be paid, all this in order to avoid the inconvenience and penalties for failure to file the annual return.
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