*This infographic prepared by our Latin American payroll partner J.A. Del Rio visualise the main features of the employee and employer payroll viewers and their impact from a Global Payroll prospective.
In 2018 the Tax Administration Service (Servicio de Administración Tributaria (SAT)) created a payroll viewer tool which provides employees access to check the information included on their payroll receipts issued by their employers.
In February 2019, SAT informed that the same consultation tool was created for employers, enabling employers to verify the employee information that SAT holds and validate the correct stamping of payroll receipts.
What is Employee Viewer?
The employee viewer is for individuals with income from wages and salaries. On this section they may verify and visualize the information which was sent by their employer to SAT. The information available for consulting is:
- Accrued report, similar to the income and withholding letter formerly issued by the employer prior to 2016, with no tax purposes.
- Accrued for each employer issuing withholdings
- Payment detail per month
- CFDI detail
The employee viewer also contains alert messages for incorrect CFDIs which makes it quite helpful for employees. The application can be accessed via the simulator on the annual return page or on the section for returns on the SAT website, with their tax ID and password or e-signature.
What is Employer Viewer?
For employers making wages and salary payments, assimilated salary concepts and severance payment, under a payroll receipt. Through the use of the application they can visualise accrued payroll CFDI issued:
- Total amount accrued annually, showing general information for their employees.
- Monthly detail, showing monthly accrual.
- Annual accrual with breakdown of its integrated concepts, number of employees and number of current payroll receipts issued and cancelled.
- Detail per employee, indicating the date when the payroll CFDI was issued by the employer are taken into consideration.
Employers may access the application on the annual return section of the SAT website, using their tax ID and password or e-signature.
It is important to mention that only information for 2018 is available for the both applications.
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