New Criterion for the Integration of the Base Salary for Social Security Contributions

Luis Regalado

3 months ago

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 / 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