What happens to the decrease in the Employee Profit Sharing paid and stamped after May 2022?

In this regard, we see that in one of the frequently asked questions contained in the document, the Tax Authority clarifies that the issuance of payroll CFDIs that include the payment of the Employee Profit Sharing (hereinafter referred to as PTU) after the month of May 2022 entails the impossibility of reducing the PTU in provisional payments, clarifying that said decrease must be carried out until the submission of the annual tax return.

It is important to remember that under Article 122 of the Federal Labor Law (hereinafter the LFT), PTU must be paid within sixty calendar days following the date on which the annual tax must be paid, therefore, for employers who are legal persons, the deadline for payment would be May 31.

Therefore, our suggestion in order to take advantage of the decrease of provisional payments, based on this new mechanism established by the Tax Authority, is that the payment and issuance of the CFDI corresponding to the PTU be carried out in full during the month of May, including employees and former employees, in order to avoid any contingency regarding the recognition of the PTU paid in the determination of provisional payments and in turn, to avoid a possible fiscal impact in relation to the payment in cash flow in provisional payments.

 In this sense, it is necessary to continue to carry out the corresponding analyses and, where appropriate, establish better administrative procedures to improve the payment and issuance processes of CFDIs of PTU during the month of May.

At Mazars we are at your service to help you with any questions or concerns.