Conoce las principales Modificaciones al Recibo de Nómina

XelCron > Blog > Nómina > Conoce las principales Modificaciones al Recibo de Nómina

El 11 de diciembre de 2019, se publicó una REVISIÓN al complemento de nómina versión 1.2 que impacta principalmente en las validaciones que llevan a cabo los Proveedores de Certificación de CFDI (PAC’s), la cual entró en vigor el 1 de enero del 2020 de forma opcional, siendo obligatoria a partir del 1 de febrero 2020.

Los aspectos en los que impactan los cambios se mencionan a continuación:

  • En todos los casos donde se paguen conceptos de sueldos y salarios (Tipo de Régimen de contratación “02” Sueldos, incluye asimilados a salarios señalados en la fracción I del artículo 94 de LISR), se validará que el recibo de nómina contenga en el campo TipoOtroPago, la clave “002”(Subsidio para el empleo efectivamente entregado al trabajador)
  • Los subsidios no aplicarán para aquellos recibos de nómina que no correspondan al régimen de contratación “02-Sueldos”, como es el caso de jubilados y pensionados, asimilados por honorarios, integrantes de asociaciones, civiles, comisionistas, etcétera(más detalles en el Apéndice 6 de la Guía de llenado, en donde se señalan las percepciones, deducciones y otros pagos contemplados).
  • Se validará que el monto de subsidio para el empleo anotado en el CFDI de nómina no sea mayor a los montos establecidos en las disposiciones fiscales.

El subsidio para el empleo se calculará a los ingresos que sirvan de base para calcular el impuesto sobre la renta que correspondan al mes de calendario de que se trate, lo siguiente:

  • Se adicionaron los Apéndices 7 y 8 que describen el Procedimiento para el registro del ajuste del Subsidio para el empleo causado cuando se realizan pagos por períodos menores a un mes y Procedimiento para el registro de la diferencia del ISR a cargo(retención) derivado del cálculo del impuesto anual por sueldos y salarios en el CFDI de nómina.

  • Esta revisión no modifica la estructura técnica del complemento, por lo que se mantiene como la versión 1.2, sin embargo se actualizaron varios catálogos utilizados en el complemento de Nómina.

    Catálogos actualizados de nómina

Catálogo Clave Descripción
C_TipoDeducción 107 Ajuste al subsidio causado
C_TipoOtroPago 006 Alimentos en bienes(Servicio de comedor y comida)
C_TipoOtroPago 007 ISR ajustado por subsidio
C_TipoOtroPago 008 Subsidio efectivamente entregado que no correspondía
C_TipoIncapacidad 01 Riesgo de trabajo
C_TipoIncapacidad 02 Enfermedad en general
C_TipoIncapacidad 03 Maternidad
C_TipoIncapacidad 04 Licencia por cuidados médicos de hijos diagnosticados con cáncer*
C_TipoRegimen 02 Sueldo
C_TipoRegimen 13 Indemnización o separación

*En atención a la Nom_035_STPS

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