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. 

The content of this newsletter is merely informative, that´s why it cannot be used under any circumstances as advice on the matter described in it. If you need advice on any of the aspects discussed, our team of professionals will be willing to assist you. contacto@jadelrio.com