On December 10, 2024, the Resolution establishing the exclusions as part of the contribution base salary of the 10% surplus of payments for punctuality and attendance bonuses (the Resolution) was published in the Official Gazette of the Federation.

Attendance and punctuality bonuses are not regulated in the Federal Labor Law. Therefore, their delivery depends on the worker attending work every day of the month or week without any incident and arriving on time to work.

In accordance with the Resolution, payments for punctuality and attendance bonuses will not be part of the contribution base salary, provided that (i) each of said benefits does not exceed 10% of the contribution base salary itself; (ii) they are duly recorded in the employer’s accounting; and (iii) the nature of these concepts is accredited to the Mexican Social Security Institute (IMSS) through attendance and punctuality controls.

In accordance with the Resolution, failure to comply with the provisions of the latter will be considered an improper fiscal practice in social security matters, with its respective consequences. Therefore, it is very important that companies review with their payroll and accounting managers how these benefits are being paid, if any.

At Trejo Gutiérrez Abogados, we have a group of experts in labor matters with more than 20 years in the market. In case you require additional information or a legal analysis, please do not hesitate to contact us. We will be glad to provide the personalized legal advice that you require.