Telework payment registration criteria - SAT
Telework payment registration criteria - SAT

The Federal Official Gazette published, on January 11, the Decree amending Article 311 and adding Chapter XII BIS to the Federal Labor Law regarding Teleworking.

In the document of the First Bi-monthly Meeting 2021 with the National Coordinations of Taxpayer Syndics, the Tax Administration Service [in Spanish: SAT] ruled that the registration of the payroll CFDI must include the special obligations regarding the assuming of the costs derived from labor under the teleworking modality, which include the payment of telecommunication services and the proportional part of electricity mentioned in article 330-E, section III, consisting on:

All income the worker receives, whether taxed, exempt, or not considered as income per the Income Tax Law, must be registered in the payroll CFDI.

If not considered as income, it must be registered in the "TipoOtroPago" field of the "OtroPago" node with the key "999" (Payments that should not be considered as income from wages, salaries, or similar income).

If you require more information in this regard, contact us, and we will be pleased to assist you with any concerns related to this matter.