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 / franco.herrera@ecrubio.com
Javier Canseco / javier.canseco@ecrubio.com
Ana María Becerra / ana.becerra@ecrubio.com
Alma Oviedo / alma.oviedo@ecrubio.com
Eduardo Cortés / eduardo.cortes@ecrubio.com
Isaac Corral / isaac.corral@ecrubio.com
Perla Arreola / perla.arreola@ecrubio.com
Raúl Lara Maiz / raul.lara@ecrubio.com
Roberto Alvarez Malo / roberto.alvarezmalo@ecrubio.com
Rogelio Sánchez / rogelio.sanchez@ecrubio.com
Adriana Gómez / adriana.gomez@ecrubio.com
Antonio Flores / antonio.flores@ecrubio.com
Elisa Cortés / elisa.cortes@ecrubio.com
Reynold González / reynold.gonzalez@ecrubio.com
Francisco Navarrete / francisco.navarrete@ecrubio.com
Gustavo Carrillo / gustavo.carrillo@ecrubio.com
Iván Arriaga / ivan.arriaga@ecrubio.com
Jesús Perales / jesus.perales@ecrubio.com
Luis Nicolás / luis.nicolas@ecrubio.com
Misael Granados / misael.granados@ecrubio.com
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