On November 10, 2024, the Official Gazette of the Federation published the “ACUERDO number ACDO.AS2.HCT.281124/436.P.DIR”, approving Criterion No. 03/2024/NV/SBC-LSS-27-VII. This criterion provides guidance to employers regarding the exclusion of amounts exceeding 10% of the payments made for punctuality and attendance bonuses from the base salary used for social security contributions (SBC), as outlined in Article 27, Paragraph 1, Section VII, and Paragraph 2 of the Social Security Law (LSS).

The following points were established:

• Attendance and punctuality bonuses are not regulated under the Federal Labor Law (LFT). These are discretionary benefits granted unilaterally by the employer, contingent upon employees meeting specific conditions: attending work without absence during the pay period or consistently arriving on time.

• These bonuses are exempt from being integrated into the SBC provided that:

1. The amount does not exceed 10% of the SBC, as stipulated in Article 27 of the LSS.
2. There are verifiable attendance and punctuality records presented to the IMSS.
3. The bonuses are duly recorded in the employer’s accounting records.

Failure to comply with these conditions constitutes an improper fiscal practice under social security regulations. Consequently, the bonuses will be considered part of the SBC. This measure addresses improper practices identified by the IMSS, where employers paid these bonuses in cash or via bank transfers exceeding the 10% limit.

Recommendations for Employers

Employers offering such bonuses should strictly adhere to the aforementioned conditions to ensure compliance and avoid potential penalties.

We hope this information proves helpful. Should you have any questions or require clarification, please do not hesitate to contact us.