Companies cannot force workers to present their proof of tax status

Note published on June 6 in El Sol de México, Finanzas [Finance] Section by Bertha Becerra.
Read original source

Nor can the payment of salary, benefits or final payments be withheld or conditioned by reason of their not providing this document, said specialist  Héctor de la Cruz

Employers cannot withhold the payment of salary, benefits, final or severance payments from workers and use the fact that they have not provided their proof of tax status as an excuse. It is sufficient to provide the worker’s information to for updating purposes.

Salary is protected by the constitution, in addition to being a human right of the working class. Therefore, a regulation of a tax nature cannot be used against it, said lawyer Héctor de la Cruz.

A specialist in Labor Law, he explained to El Sol de México that the entry into force of the new Miscellaneous Tax Resolutions for 2022 makes it necessary for the Tax Administration Service (SAT) to request companies or, of appropriate, their employees, to update the information of the workers that they have registered before this authority. This will be mandatory as of July 1 of this year.

The lawyer from the De la Vega & Martínez Rojas Firm explained that this reform has the objective of preventing tax evasion because, in many cases, the identity of the worker issuing invoices, using his Federal Taxpayer’s Registry Number (RFC) was supplanted.

He pointed out that this happens because the vast majority of workers in the country do not know what their fiscal situation is. “What’s more, they do not even know if they are registered with the Department of Finance, as their current or previous employers were the ones who registered the workers.”

However, some people steal their information in order to issue invoices in their name and evade the payment of taxes.

He said that the SAT itself, through Raúl Zambrano Rangel, general administrator of Taxpayer Services, clarified that: “It is not necessary to generate the certificate if you know your RFC, zip code and the name under which you are registered.”

“This is sufficient information for the employer, who does not have to demand said proof.” The worker can keep the document to himself and only provide the necessary information for issuing the invoice”, said the SAT official.

And lawyer De la Cruz states:

“That is, the employer cannot force the worker to present his proof of tax status. It is sufficient for the worker to provide his information for updating purposes. And by no means may the employer make the payment of any amount arising from the performed work, whether salary, benefits or even final or severance payments due to the termination of the employment relationship contingent to this.”

Should this happen, you can go to the labor agencies, such as the Labor Defense Attorney’s Office, the Federal Center for Labor Conciliation and Registration or the State Conciliation Centers, to place your complaints.