On March 22, 2024, Agreement ACDO.AS2.HCT.270224/37.P.DIR, issued by the Technical Council of the Mexican Social Security Institute, was published in the Official Gazette of the Federation, which specifies the Teleworking benefits, such as providing, installing and maintaining the necessary equipment, as well as assuming the costs, payment of telecommunications services and the proportional part of electricity service, are not part of the Base Contribution Salary.
This Agreement establishes that, according to the relevant provisions of the Federal Labor Law and the Official Mexican Standard NOM-037-STPS-2023, the benefits granted in the teleworking modality, such as providing, installing and maintaining computer equipment, ergonomic chairs, printers, payment for telecommunication services and the proportional part of the payment for electrical service, are not part of the Base Contribution Salary (SBC), for determining the payment of worker-employer contributions, in terms of the exclusion provided for in the article 27, section I of the Social Security Law, provided that the concepts and amounts of these benefits are expressly provided for in the employment contracts under this modality and the costs are credited as an expense duly identified in the payroll and accounting and not as remuneration.
It is important to mention that these benefits will be strictly monitored by the IMSS authorities, since if they do not meet the requirements mentioned in the previous paragraph, they will be classified as an improper fiscal practice in matters of social security and their integration into the SBC will be ordered, including the payment of differences, fines and possible classification of the crime of tax fraud.
For more information contact:
Juan José López de Silanes | Partner Basham, Ringe and Correa | lopez_de_silanes@basham.com.mx
