On March 22, 2024, agreement number ACDO.AS2.HCT.270224/37.P.DIR, issued by the Technical Council of the Mexican Social Security Institute, was published. In said agreement, the following criteria was established:

• Teleworking benefits, derived from employer obligations, such as the provision, installation and maintenance of the equipment necessary for teleworking, as well as the coverage of the costs underlying this type of work, such as the proportional payment of electric energy services or telecommunication services, are not included in the contribution base salary. 
• This expense (corresponding to the employer’s telework obligations) must be credited as an expense duly identified in the payroll and not as remuneration, regardless of the crediting established for Income Tax (ISR) purposes.
• The contract and/or agreement must indicate what the employer must pay to the worker for the payment of services at the home (electricity or telecommunication services). 
• In the event that employers exclude from the contribution base salary the payments made in cash for daily quota, bonuses, perceptions, food, housing, bonuses, commissions, benefits in kind and any other amount or benefit given to the worker for his work, pretending that they are teleworking benefits, it will be considered an undue tax practice in social security matters. 

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