IMSS
New IMSS Criterion on the Integration of the Contribution Base Salary
The Mexican Social Security Institute (IMSS) has issued a new criterion with the purpose of guiding employers on the correct integration of the contribution base salary (SBC) in relation to the concepts of food and housing. This new criterion, identified as 02/2024/NV/SBC-LSS-27-V, was approved by the Technical Council of the IMSS during its ordinary session on June 25, 2024.
Details of the New Criterion
According to the agreement, food and room benefits can only be exempted from the SBC when they have been delivered in kind. This means that if workers receive these benefits in the form of food or housing directly, they can be excluded from the SBC. However, if these items are delivered in cash or deposited in the workers’ accounts, they must be integrated into the SBC as established in the first paragraph of article 27 of the Social Security Law.
The president of the IMSS Technical Council explained that the objective of this criterion is to avoid improper tax practices that could reduce the benefits to which workers are entitled. The SBC is crucial for calculating worker-employer contributions, contributions to the Retirement Fund Administrators (AFORES) and those of the Institute of the National Housing Fund for Workers (INFONAVIT). Therefore, a correct integration of the SBC ensures that workers and their beneficiaries receive full benefits.
Specific Cases and Examples
The IMSS has detected situations where employers label amounts of money given to workers as food or housing without integrating these amounts into the SBC. This practice is considered incorrect because it cannot be verified that the resources have been used for the stated purposes. The criterion establishes that, in order to exclude these concepts from the SBC, the following requirements must be met:
1.-Delivery in kind: Benefits must be delivered in the form of goods or services, not in cash or through deposits.
2.-Onerous form: Workers must make a payment for these goods or services.
3.-Accounting record: Benefits must be duly recorded in the employer’s accounts.
4.-Specific use: It must be demonstrated that the resources were used for food or housing.
If these requirements are not met, the amounts delivered in cash or deposited must be integrated into the SBC.
Implementation and Publication
The Technical Council has instructed the corresponding authorities of the IMSS to resolve any doubts or clarifications about the application of this new criterion. Likewise, the publication of the agreement and its sole annex in the Official Gazette of the Federation has been requested, entering into force the day after its publication.
In summary, the new IMSS criterion seeks to ensure transparency and compliance with employer obligations, protecting the rights of workers and their families. Employers must adjust their practices in accordance with these guidelines to avoid penalties and ensure that their employees receive the correct and full benefits.