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:
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.
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