Abogados: Rodolfo Trampe, Alejandro Pérez, Ricardo Rosas, Alejandra Arizpe, Rafael Vallejo, Adrián Castillo, Sarah Gibert, Ana Ruíz

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Noticia en Español: IMSS: Integración del salario base de cotización por pago de alimentos y habitación

Covid19: Esta nota está relacionada con el COVID-19

This Resolution mentions that, in order to exclude food or housing benefits from the SBC, the following conditions must be met:

1. That they are provided in kind and not in cash or deposits to the workers’ bank accounts.

2. That they are granted for consideration.

3. That they are duly registered in the accounting.

4. That they are used exclusively for food or housing.

If these conditions are not met, the amounts delivered to the workers must be integrated into the SBC.

Furthermore, the IMSS considers the following to be improper tax practices:

1. Exclude from the SBC amounts given in cash or through deposits, labeled as food or housing.

2. Simulating withholdings to demonstrate that the benefits were onerous, when in reality they are remunerations that must be integrated into the SBC.

3. Advise or participate in these practices.

4. Issue, by authorized public accountants, “clean and unqualified” compliance opinions in social security certifications for employers who engage in these practices.

For more information, we share here the link to the publication in the Official Gazette of the Federation.

We would be glad to answer any questions you may have in this regard and support you in complying with Mexican law.

For additional information, please contact:

Rodolfo Trampe, Partner:+52 (55) 5258-1054 | This email address is being protected from spambots. You need JavaScript enabled to view it.

Rafael Vallejo, Partner:+52 (55) 5258-1036 | This email address is being protected from spambots. You need JavaScript enabled to view it.

Adrián Castillo, Counsel:+52 (55) 5258 1036 | This email address is being protected from spambots. You need JavaScript enabled to view it.

Alejandra Arizpe, Associate:+52 (55) 5258 1014 | This email address is being protected from spambots. You need JavaScript enabled to view it.

Sarah Gibert, Associate:+52 (55) 5258 1036 | This email address is being protected from spambots. You need JavaScript enabled to view it.

Alejandro Pérez, Associate:+52 (55) 5258 1054 | This email address is being protected from spambots. You need JavaScript enabled to view it.

Ana Ruiz, Associate:+52 (55) 5258 1036 | This email address is being protected from spambots. You need JavaScript enabled to view it.

Ricardo Rosas, Associate:+52 (55) 5258 1054 | This email address is being protected from spambots. You need JavaScript enabled to view it.

Pamela González, Associate:+52 55 5258 1039 | This email address is being protected from spambots. You need JavaScript enabled to view it.