On December 10, 2024, the Technical Council of the Mexican Social Security Institute (IMSS) published in the Official Gazette of the Federation new guidelines regulating the exclusion of attendance and punctuality bonuses from the Contribution Base Salary (SBC). This new criterion aims to guide employers in the proper handling of these bonuses and to prevent improper practices.
The agreement establishes that attendance and punctuality bonuses may be excluded from the SBC only if the following requirements are met:
- Amount: The bonus does not exceed 10% of the SBC for each concept.
- Verification: The nature of these bonuses is proven through specific attendance and punctuality controls.
- Accounting Records: The bonuses are properly recorded in the employer’s accounting records.
The IMSS identifies as improper practices labeling payments exceeding the 10% limit as “bonuses,” granting bonuses without meeting the above requirements, or improperly recording these payments in payroll or accounting records. According to IMSS, these actions violate the Social Security Law and may result in penalties, retroactive adjustments, and mandatory integration of these payments into the SBC.
The Technical Council has also stated that it may initiate reviews to verify compliance with these requirements. Such reviews could include the inspection of internal controls, accounting records, and payroll documentation, emphasizing the importance of clear and transparent management of these concepts.
At EC Rubio, we are ready to assist you in reviewing your labor practices, ensuring compliance with these new guidelines, and preparing for potential IMSS inspections. Do not hesitate to contact your trusted attorney for further clarification or assistance.
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]
Reynold González / [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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