As from January 1st 2017, the modifications of the Payroll CFDI will take effect. Among the main changes are:

• Incorporation of the CURP of the issuer of the payroll when it is a physical person

• A new field is created for taxpayers who provide outsourcing services. These should include:

1-List of persons who subcontracted them
2-RFC of the subcontractor
3-Percentage of the time you served with the RFC that outsourced you

• The key of the federative entity, where the recipient of the receipt provided the service, according to the catalog of states published in the SAT Portal

• In addition, there is information that is optional, except when you have it, or you are required to have it in accordance with other legal provisions such as:

1-The Employer Registry
2-The Social Security Number
3-The work risk key