IMSS: Integration of the base contribution salary for payments of meals and housing

IMSS: Integration of the base contribution salary for payments of meals and housing

July, 2024

We inform you that on July 11, 2024, Agreement ACDO.AS2.HCT.250624/204.P.DIR issued by the Technical Council of the Mexican Social Security Institute (“IMSS”) was published in the Official Gazette of the Federation, establishing the criterion to guide employers regarding the correct integration of the Base Contribution Salary (“SBC”) in relation to meals and housing concepts.

This criterion states that, in order to exclude meal or housing benefits from the SBC, the following conditions must be met: i. That they are provided in kind and not in cash or through deposits to the employees' bank accounts. ii. That they are granted for consideration (onerously). iii. That they are duly recorded in the accounting records. iv. That they are used exclusively for meals or housing. If these conditions are not met, the amounts provided to employees must be integrated into the SBC. On the other hand, the IMSS considers the following to be improper tax practices: 1. Excluding from the SBC amounts provided in cash or through deposits, labeled as meals or housing. 2. Simulating withholdings to demonstrate that the benefits were provided for consideration, when in reality they are remunerations that must be integrated into the SBC. 3. Advising on or participating in these practices. 4. Issuing, by authorized public accountants, “clean and unqualified” compliance opinions in social security audit reports for employers who engage in these conducts. For more information, we share here the link to the publication in the Official Gazette of the Federation. We are at your service to resolve any questions in this regard and to support you in complying with Mexican legislation. For additional information, please contact: Rodolfo Trampe, Partner:+52 (55) 5258-1054 | rtrampe@vwys.com.mx Rafael Vallejo, Partner:+52 (55) 5258-1036 | rvallejo@vwys.com.mx Adrián Castillo, Counsel:+52 (55) 5258 1036 | adcastillo@vwys.com.mx Alejandra Arizpe, Associate:+52 (55) 5258 1014 | aarizpe@vwys.com.mx Sarah Gibert, Associate:+52 (55) 5258 1036 | sgibert@vwys.com.mx Alejandro Pérez, Associate:+52 (55) 5258 1054 | alperez@vwys.com.mx Ana Ruiz, Associate:+52 (55) 5258 1036 | aruiz@vwys.com.mx Ricardo Rosas, Associate:+52 (55) 5258 1054 | rrosasg@vwys.com.mx Pamela González, Associate:+52 55 5258 1039 | pagonzalez@vwys.com.mx

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