{"id":1043,"date":"2020-12-16T00:10:46","date_gmt":"2020-12-16T00:10:46","guid":{"rendered":"https:\/\/linsa.com.mx\/?p=1043"},"modified":"2020-12-16T00:10:46","modified_gmt":"2020-12-16T00:10:46","slug":"manejo-de-nominas-con-terceros-sat","status":"publish","type":"post","link":"https:\/\/linsa.com.mx\/en\/manejo-de-nominas-con-terceros-sat\/","title":{"rendered":"Manejo de n\u00f3minas con Terceros: SAT"},"content":{"rendered":"
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La p\u00e9rdida de empleos y el incumplimiento de las empresas tipo outsourcing con sus obligaciones durante la \u00e9poca decembrina es un fen\u00f3meno que se ha dado regularmente tambi\u00e9n en el pasado, por lo que este a\u00f1o el SAT insiste a las empresas a llevar buenas pr\u00e1cticas fiscales y laborales. Dado el panorama del 2021<\/a>, lo mejor es cumplir con lo b\u00e1sico.<\/p>

En el manejo de personal (n\u00f3mina), la recomendaci\u00f3n es, evitar planeaciones fiscales y pr\u00e1cticas ilegales mediante subcontrataci\u00f3n laboral, sin embargo aunque esta pr\u00e1ctica il\u00edcita es m\u00e1s frecuente en dicha modalidad, tambi\u00e9n aplica para la contrataci\u00f3n ordinaria, esto va desde la estacionalidad de los empleos hasta los abusos patronales al no pagar prestaciones que se\u00f1ala la LFT.<\/p>

Las “empresas nomineras” que han generado beneficios millonarios a trav\u00e9s de evasi\u00f3n fiscal (federal y estatal), as\u00ed como evasi\u00f3n de prestaciones laborales ser\u00e1n cuesti\u00f3n del pasado, pues la contrataci\u00f3n del personal deber\u00e1 ser directamente por las empresas y estar intr\u00ednsecamente relacionada con su actividad comercial principal.<\/p>

De manera l\u00f3gica, los servicios especializados formales<\/strong><\/b><\/i> como: limpieza especializada, seguridad privada, laboratorios qu\u00edmicos, mantenimiento industrial, comedores, entre otros, podr\u00e1n ser subcontratados, ya que son necesarios para las operaciones de m\u00faltiples actividades comerciales.<\/p>

El riesgo de contratar servicios informales, ser\u00e1 responsabilidad de quien recibe los servicios y quien podr\u00e1 ser sancionado con cancelaci\u00f3n de sellos digitales o penalizaciones impuestas por la STPS. Las revisiones ser\u00e1n mucho m\u00e1s r\u00e1pidas y posibles gracias a la fiscalizaci\u00f3n electr\u00f3nica que ha venido desarrollando la SHCP a trav\u00e9s de su Servicio de Administraci\u00f3n Tributaria (SAT) desde 2013.<\/p>

La invitaci\u00f3n fue hecha a 37,000 empresas con menos de 100 colaboradores, y negocios en “foco rojo” que realizaron disminuciones at\u00edpicas de personal en 2019, lo que podr\u00e1 evitar multas o constituir delitos fiscales de acuerdo al C\u00f3digo Fiscal de la Federaci\u00f3n siempre y cuando se cumpla con las siguientes obligaciones (Cap. I, T\u00edtulo IV de la Ley del Impuesto sobre la Renta y dem\u00e1s disposiciones aplicables):<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\u2022 C\u00e1lculo<\/p>

\u2022 Retenci\u00f3n<\/p>

\u2022 Contribuciones<\/p>

\u2022 Timbrado de n\u00f3mina<\/p>

\u2022 Aplicaci\u00f3n del subsidio del empleo<\/p>

\u2022 Entrega de Constancias de Percepciones y Retenciones<\/p>

\u2022 Presentaci\u00f3n de declaraciones fiscales<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Espec\u00edficamente en el rubro de outsourcing, el comunicado tambi\u00e9n invita a cumplir cabalmente con el\u00a0Acuerdo Tripartita de Subcontrataci\u00f3n<\/i>\u00a0(Andr\u00e9s Manuel L\u00f3pez Obrador, la iniciativa privada y los sindicatos), firmado el pasado 9 de diciembre, que integra 4 puntos:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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1. Compromiso entre las partes para resolver el problema de abuso de la subcontrataci\u00f3n y la regularizaci\u00f3n de plantillas en el marco de la ley.<\/p>

2. Definir un esquema de reparto de utilidades justo y equitativo.<\/p>

3. Posponer al mes de febrero de 2021 la discusi\u00f3n parlamentaria, para que las empresas puedan llevar a cabo este proceso.<\/p>

4. Llamado a empresas que manejan n\u00f3minas para que de inmediato dejen de desarrollar pr\u00e1cticas irregulares, perjudiciales para los trabajadores, como darlos de baja de manera masiva en diciembre.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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El acuerdo no debe representar mayor problema para quienes como\u00a0solidarios responsables<\/b><\/a>\u00a0llevan a cabo sus procesos en tiempo y forma.<\/p>

Por \u00faltimo, otro factor a considerar es el\u00a0incremento al salario m\u00ednimo general para 2021<\/b>, en la zona centro crecer\u00e1 15%, llegando a los 141.70 pesos mexicanos y se har\u00e1 efectivo a partir del 01 de enero 2021. Instituciones como el IMSS, INFONAVIT y las Finanzas Estatales elevar\u00e1n su recaudaci\u00f3n de manera autom\u00e1tica. Sin duda, esto pondr\u00e1 en riesgo una cantidad fuerte de empleos, ya que las empresas vienen arrastranto cierres totales o parciales y disminuc\u00f3n en sus ingresos causados por la pandemia de 2020.<\/p>

La alternativa a la mejora social y a la supervivencia laboral definitivamente ser\u00e1 la\u00a0productividad<\/b>. En la medida que generemos empleos productivos, estos impactos no ser\u00e1n relevantes, si no parte de nuestro ecosistema empresarial.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Si necesitas asesor\u00eda, capacitaci\u00f3n, analizar los riesgos, procedimientos de tu empresa o servicio profesional de limpieza, puedes enviarnos un mensaje un mensaje v\u00eda\u202f <\/em>whatsapp o <\/a>correo electr\u00f3nico.<\/a><\/p>

Queremos hacerte brillar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

La p\u00e9rdida de empleos y el incumplimiento de las empresas tipo outsourcing con sus obligaciones durante la \u00e9poca decembrina es […]<\/p>\n","protected":false},"author":1,"featured_media":1049,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[28],"tags":[],"class_list":["post-1043","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulo"],"yoast_head":"\nManejo de n\u00f3minas con Terceros: SAT - 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