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.
La estructura básica de un CFDI de Nómina se muestra en esta sección
Sin embargo el CFDI de nómina se puede aplicar a conceptos adicionales al sueldo
Ejemplos de CFDI de Nómina adicionales
"Perceptions": {
"Details": [
{
"PerceptionType": "025",
"Code": "Indemnizacion",
"Description": "Indemnizacion por despido",
"TaxedAmount": 4,
"ExemptAmount": 5
}
],
"Indemnification": {
"TotalPaid": 1,
"YearsOfService": 2,
"LastMonthlySalaryOrd": 3,
"AccumulatedIncome": 4,
"NonAccumulatedIncome": 5
}
}
"Perceptions": {
"Details": [
{
"PerceptionType": "025",
"Code": "Indemnizacion",
"Description": "Indemnizacion por despido",
"TaxedAmount": 4,
"ExemptAmount": 5
}
],
"Indemnification": {
"TotalPaid": 1,
"YearsOfService": 2,
"LastMonthlySalaryOrd": 3,
"AccumulatedIncome": 4,
"NonAccumulatedIncome": 5
}
}
"Perceptions": {
"Details": [
{
"PerceptionType": "025",
"Code": "Indemnizacion",
"Description": "Indemnizacion por despido",
"TaxedAmount": 4,
"ExemptAmount": 5
}
],
"Indemnification": {
"TotalPaid": 1,
"YearsOfService": 2,
"LastMonthlySalaryOrd": 3,
"AccumulatedIncome": 4,
"NonAccumulatedIncome": 5
}
}
"Perceptions": {
"Details": [
{
"PerceptionType": "025",
"Code": "Indemnizacion",
"Description": "Indemnizacion por despido",
"TaxedAmount": 4,
"ExemptAmount": 5
}
],
"Indemnification": {
"TotalPaid": 1,
"YearsOfService": 2,
"LastMonthlySalaryOrd": 3,
"AccumulatedIncome": 4,
"NonAccumulatedIncome": 5
}
}
"Perceptions": {
"Details": [
{
"PerceptionType": "025",
"Code": "Indemnizacion",
"Description": "Indemnizacion por despido",
"TaxedAmount": 4,
"ExemptAmount": 5
}
],
"Indemnification": {
"TotalPaid": 1,
"YearsOfService": 2,
"LastMonthlySalaryOrd": 3,
"AccumulatedIncome": 4,
"NonAccumulatedIncome": 5
}
}
"Perceptions": {
"Details": [
{
"PerceptionType": "025",
"Code": "Indemnizacion",
"Description": "Indemnizacion por despido",
"TaxedAmount": 4,
"ExemptAmount": 5
}
],
"Indemnification": {
"TotalPaid": 1,
"YearsOfService": 2,
"LastMonthlySalaryOrd": 3,
"AccumulatedIncome": 4,
"NonAccumulatedIncome": 5
}
}
En el Nodo de percepciones se agregan 2 elementos:
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
{
"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": "025",
"Code": "Indemnizacion",
"Description": "Indemnizacion por despido",
"TaxedAmount": 4,
"ExemptAmount": 5
}
],
"Indemnification": {
"TotalPaid": 1,
"YearsOfService": 2,
"LastMonthlySalaryOrd": 3,
"AccumulatedIncome": 4,
"NonAccumulatedIncome": 5
}
},
"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
}
],
"TotalImpuestosRetenidos": 4
}
}
}
}