Attention, boss! The new payroll receipt 4.0 is already in force

Who should do them, my boss or me?

Employees should not worry because considerable time has passed for employers to obtain all the new data they needed to issue the receipts in its version 4.0, and which are contained in the Fiscal Data Certificate, explained Rolando Silva, Vice President of Support for Federated from the Mexican Institute of Public Accountants (IMCP).

Among the main differences between versions 3.3 and 4.0 are that employers must include and verify the activity and zip code of each of the workers, information contained in the ID issued by the SAT.

The problem last year is that this obligation was requested by the SAT from employers, who in turn asked their employees for the data.

What happens if I don’t use CFDI 4.0?

Complying with the issuance of payment vouchers to workers is an obligation for employers, therefore whoever is late in complying with the issuance of CFDI in its new version may be subject to fines and sanctions, not only with the tax authority.

It can also be with authorities such as Infonavit or Social Security, since in order to comply with the obligations and payments to these institutions, it is vital to issue vouchers (payment invoices) that break down all income and discounts, and for what concepts, Silva explained.

Where can I get my tax ID?

If you still have to submit this Certificate, the SAT made a site available to taxpayers where you can consult and download it: https://www.cloudb.sat.gob.mx/datos_fiscales/

Likewise, employers are reminded that they can request the information of their workers in the SAT Portal, in accordance with the procedure provided in file 320/CFF of Annex 1-A of the current RMF. For more information regarding this procedure, you can consult the tutorial in the following link: https://youtube.com/embed/L1dt_Nnoruo