The Honorable Technical Council of the Mexican Social Security Institute (IMSS) published in the Official Journal of the Federation on December 10, 2024, Agreement ACDO.AS2.HCT.281124/436.P.DIR, aiming to guide employers in integrating attendance and punctuality awards into the Base Salary for Contributions (SBC).

The published agreement states that benefits for attendance and punctuality can only be exempted from integration into SBC if they meet requirements outlined in Article 27, Section VII of the Social Security Law. 

Obligated employers must comply with the following requirements:

• The amount of attendance and punctuality bonuses does not exceed 10% of SBC itself.
• They are properly recorded in the accounts.
• Attendance and punctuality records are maintained.

In the event that payments for these concepts do not meet the requirements, they must be included in the SBC.

If the conditions are not met, employers who exclude attendance and punctuality bonuses from the SBC integration would be engaging in improper tax practices concerning social security. 

J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics  contained in this agreement.

If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com