On March 22, 2024, the Resolution number ACD.AS2.HCT.270224/37.P.DIR (the Resolution), issued by the Technical Council of the Mexican Social Security Institute, was published in the Official Gazette of the Federation.

The Resolution establishes that teleworking benefits derived from employer obligations, such as providing, installing and maintaining the equipment necessary for teleworking, as well as assuming the costs derived from the aforementioned special work modality, including, where applicable, the payment of telecommunications services and the proportional part of electricity, are not part of the concepts that make up the base salary for contributions, in terms of the exclusion provided for in article 27, section I, of the Law of the Mexican Social Security Institute.

On the other hand, the Resolution confirms that the cost of electricity and telecommunications services are part of the expenses that the employer has to make when offering the appropriate means for the provision of work, for this reason they must be covered by the employer. As a result of the above, the amount that the employer shall pay the worker for these concepts will now have to be specified in a contract.

Finally, in accordance with the Resolution, it will be considered an improper tax practice in terms of social security, those who give cash amounts to workers via payroll or by any other means, simulating that they are benefits in terms of teleworking derived from employer obligations, with the purpose of excluding them from the base salary for contributions, avoiding the payment of social security contributions in favor of the workers.

In the light of the above, the concepts that are part of the remuneration of the work to be performed and what is derived from contractual benefits to perform the work, must be analyzed in detail, delimiting such amounts at the time of making the corresponding payments for said concepts.

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.