On July 7, 2023, the Resolution issued by the Technical Council of the Mexican Social Security Institute was published in the Federal Official Gazette, approving the criterion No. 02/2323/NV/SBC-LSS-IV. The purpose of this criterion is to guide employers or obligated subjects, regarding the exclusions as part of the contribution base salary, of payments that exceed the maximum amount of the participation of employees in the profits of the companies and payments made by concept of productivity bonus, or of any other nature.

Derived from the foregoing, any amount in cash or in kind delivered to employees or deposited in their personal or payroll accounts in excess of the maximum amount of profit sharing and payments made as a productivity bonus, integrate the contribution base salary.

For this reason, if the Employee Profit Sharing (“PTU”) delivered to employees or productivity bonuses exceed what is indicated above and the employers decide not to discount the additional amount delivered, said benefit loses the nature of utility and becomes a gratuity, therefore, integrated into the contribution base salary.

Also, if the PTU is delivered outside the limits or terms established by the Federal Labor Law, it loses its nature and, for the purposes of social security obligations, it shall be integrated into the contribution base salary.

On the other hand, the bonuses delivered are part of the salary base regardless of whether they are granted through a gift card or grocery vouchers. Therefore, regardless of the way in which they are covered, their legal nature will continue to be perception or gratuity and they are integrated into the contribution base salary.

It is very important that companies review with those responsible for Human Resources or Social Security, how the contribution base salary is being integrated for these purposes, since, if it is not carried out correctly, it will be considered an improper practice in matters of social security, assuming with this the risks and consequences that derive from said practice.

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.