Los comprobantes fiscales deben emitirse por los actos o actividades que se realicen, por los ingresos que perciban
o por las
retenciones de contribuciones que efectúen los contribuyentes ya sean personas físicas o personas morales.
Para conocer la estructura básica de un CFDI de Nómina, visita Guía de Nomina de sueldo
Ya que la Nómina con horas extra es una ligera modificación a la Nomina de Sueldos
CFDIs de Nómina adicionales
"Perceptions": {
"Details": [
{
"PerceptionType": "001",
"Code": "00500",
"Description": "Salario Diario",
"TaxedAmount": 4,
"ExemptAmount": 5
},
{
"PerceptionType": "019",
"Code": "06001",
"Description": "Tiempo extra de fin de semana",
"TaxedAmount": 4,
"ExemptAmount": 5,
"ExtraHours": [
{
"Days": 2,
"HoursType": "02",
"ExtraHours": 3,
"PaidAmount": 4
}
]
}
]
}
"Perceptions": {
"Details": [
{
"PerceptionType": "001",
"Code": "00500",
"Description": "Salario Diario",
"TaxedAmount": 4,
"ExemptAmount": 5
},
{
"PerceptionType": "019",
"Code": "06001",
"Description": "Tiempo extra de fin de semana",
"TaxedAmount": 4,
"ExemptAmount": 5,
"ExtraHours": [
{
"Days": 2,
"HoursType": "02",
"ExtraHours": 3,
"PaidAmount": 4
}
]
}
]
}
"Perceptions": {
"Details": [
{
"PerceptionType": "001",
"Code": "00500",
"Description": "Salario Diario",
"TaxedAmount": 4,
"ExemptAmount": 5
},
{
"PerceptionType": "019",
"Code": "06001",
"Description": "Tiempo extra de fin de semana",
"TaxedAmount": 4,
"ExemptAmount": 5,
"ExtraHours": [
{
"Days": 2,
"HoursType": "02",
"ExtraHours": 3,
"PaidAmount": 4
}
]
}
]
}
"Perceptions": {
"Details": [
{
"PerceptionType": "001",
"Code": "00500",
"Description": "Salario Diario",
"TaxedAmount": 4,
"ExemptAmount": 5
},
{
"PerceptionType": "019",
"Code": "06001",
"Description": "Tiempo extra de fin de semana",
"TaxedAmount": 4,
"ExemptAmount": 5,
"ExtraHours": [
{
"Days": 2,
"HoursType": "02",
"ExtraHours": 3,
"PaidAmount": 4
}
]
}
]
}
"Perceptions": {
"Details": [
{
"PerceptionType": "001",
"Code": "00500",
"Description": "Salario Diario",
"TaxedAmount": 4,
"ExemptAmount": 5
},
{
"PerceptionType": "019",
"Code": "06001",
"Description": "Tiempo extra de fin de semana",
"TaxedAmount": 4,
"ExemptAmount": 5,
"ExtraHours": [
{
"Days": 2,
"HoursType": "02",
"ExtraHours": 3,
"PaidAmount": 4
}
]
}
]
}
"Perceptions": {
"Details": [
{
"PerceptionType": "001",
"Code": "00500",
"Description": "Salario Diario",
"TaxedAmount": 4,
"ExemptAmount": 5
},
{
"PerceptionType": "019",
"Code": "06001",
"Description": "Tiempo extra de fin de semana",
"TaxedAmount": 4,
"ExemptAmount": 5,
"ExtraHours": [
{
"Days": 2,
"HoursType": "02",
"ExtraHours": 3,
"PaidAmount": 4
}
]
}
]
}
Las horas extra son una percepción y se colocan como elemento del arreglo de "Perceptions > Details"
Esta percepción de horas extra tiene las características
Se debe registrar la descripción de cada uno de los conceptos de percepción.
Se ingresa el nombre o descripción específica que dé el patrón de cada uno de los conceptos de percepción pagado al trabador que corresponda, esta descripción puede o no coincidir con la descripción del catálogo Tipo de percepción
Dentro de la percepción del tipo Horas extra se pueden agregar mas de un dato de hora extra,
es decir que se pueden por ejemplo pagar las horas extra de una semana o una quincena, pagando a diferentes montos
Colocandolos en el arreglo del nodo "ExtraHours"
{
"NameId": 1,
"ExpeditionPlace": "78220",
"CfdiType": "N",
"PaymentForm": "99",
"PaymentMethod": "PUE",
"Folio": 100,
"Receiver": {
"Rfc": "ROAJ850914837",
"Name": "ULISES CUEVAS PEREZ",
"CfdiUse": "P01"
},
"Complemento": {
"Payroll": {
"Type": "O",
"PaymentDate": "2019-01-15T13:43:59.4011985-06:00",
"InitialPaymentDate": "2019-01-15T13:43:59.4011985-06:00",
"FinalPaymentDate": "2019-01-15T13:43:59.4011985-06:00",
"DaysPaid": 5,
"Issuer": {
"EmployerRegistration": "B5510768108"
},
"Employee": {
"Curp": "BADD110313HCMLNS09",
"SocialSecurityNumber": "1234567890",
"StartDateLaborRelations": "2019-01-15T13:43:59.3952019-06:00",
"ContractType": "01",
"RegimeType": "02",
"Unionized": true,
"TypeOfJourney": "01",
"EmployeeNumber": "012345672ST",
"Department": "Software and Deployments",
"Position": "Developer",
"PositionRisk": "1",
"FrequencyPayment": "01",
"Bank": "SANTANDER",
"BankAccount": "1234567890",
"BaseSalary": 1,
"DailySalary": 1,
"FederalEntityKey": "SLP"
},
"Perceptions": {
"Details": [{
"PerceptionType": "001",
"Code": "Salario",
"Description": "Salario Quincenal",
"TaxedAmount": 4,
"ExemptAmount": 5
},
{
"PerceptionType": "019",
"Code": "06001",
"Description": "Tiempo extra de fin de semana",
"TaxedAmount": 4,
"ExemptAmount": 5,
"ExtraHours": [{
"Days": 2,
"HoursType": "02",
"ExtraHours": 3,
"PaidAmount": 4
}]
}
]
},
"Deductions": {
"Details": [
{
"DeduccionType": "001",
"Code": "IMSS",
"Description": "Seguridad Social",
"Amount": 1
},
{
"DeduccionType": "002",
"Code": "ISR",
"Description": "Impuesto Sobre la Renta",
"Amount": 2
},
{
"DeduccionType": "003",
"Code": "RETIRO",
"Description": "Aportacion a retiro",
"Amount": 1
}
]
}
}
}
}