We inform you about a new criterion approved by the Mexican Social Security Institute (IMSS), relevant for the correct integration of the base salary for social security contributions (SBC). The Agreement ACDO.AS2.HCT.250624/204.P.DIR, issued on June 25, 2024, and published in the Official Gazette of the Federation (DOF) on July 11, 2024, introduces Criterion 02/2024/NV/SBC-LSS-27-V, which details the conditions under which food and housing benefits can be excluded from the SBC. This IMSS criterion is based on a jurisprudence from last year by the Supreme Court of Justice of the Nation, which ruled that only in-kind benefits can be excluded from the SBC.
This criterion guides employers on how to handle the concepts of food and housing in the SBC. Below are the key points:
In-Kind vs. Cash Delivery
- Food and Housing: Food and housing benefits can only be excluded from the SBC if they are provided in kind. Any amounts delivered in cash or deposited into the worker’s account labeled as food or housing must be integrated into the SBC.
Requirements for Exclusion
- In-Kind Delivery: The benefits must be provided in kind, not in cash or through deposits.
- Onerosity: The benefits must be granted in an onerous manner.
- Accounting Record: They must be properly recorded in the employer’s accounting.
- Provable Use: There must be evidence that the benefits were used for food or housing purposes.
Tax Implications
- Improper Fiscal Practice: Excluding amounts delivered in cash or deposited under the concept of food or housing from the SBC constitutes an improper fiscal practice.
- Sanctions: Simulating withholdings to demonstrate onerosity without meeting legal requirements may result in sanctions.
- Responsibility of Advisors and Public Accountants: Advisors or public accountants issuing clean compliance opinions for employers engaging in these practices may also face sanctions.
For any additional queries or specific assistance, we are at your disposal.
Labor and Social Security Practice
Franco Herrera / [email protected]
Javier Canseco / [email protected]
Ana María Becerra / [email protected]
Alma Oviedo / [email protected]
Eduardo Cortés / [email protected]
Isaac Corral / [email protected]
Perla Arreola / [email protected]
Raúl Lara Maiz / [email protected]
Roberto Alvarez Malo / [email protected]
Rogelio Sánchez / [email protected]
Adriana Gómez / [email protected]
Antonio Flores / [email protected]
Elisa Cortés / [email protected]
Francisco Navarrete / [email protected]
Gustavo Carrillo / [email protected]
Iván Arriaga / [email protected]
Jesús Perales / [email protected]
Luis Nicolás / [email protected]
Misael Granados / [email protected]
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