On March 22 an agreement issued by the Technical Council of the Mexican Social Security Institute was published, which defines the concepts that will be considered for calculating the base contribution salary of teleworkers.
This agreement establishes that benefits derived from special employer obligations, such as the provision, installation and maintenance of equipment necessary for work (such as computer equipment, ergonomic chairs, printers), as well as the payment of telecommunications and electricity services, are excluded from the items that must be included in the base contribution salary.
This is based on Article 27 of the Social Security Law, which excludes work instruments from such integration.
Therefore, it is stated that the individual employment contracts of teleworkers must specify that the employer is responsible for paying the expenses generated by these concepts. Otherwise, it would be incurring in a practice of simulation, treating these payments or benefits as if they were derived from the employer’s telework obligations, when they are not.
Finally, according to the agreement issued by the Mexican Social Security Institute, it is important that employers do not exclude from the contribution base salary the cash payments for various benefits, pretending that they are part of the telework obligations.
It will be considered an undue practice if these amounts are excluded to avoid the payment of social security contributions.
In addition, both those who deliver these amounts and those who advise on them, as well as public accountants who issue opinions without considering these practices, will be incurring in a tax offense.
The team of Vega Guerrero & Asociados is at your service to support you in all matters relating to employer obligations arising from relationships with teleworkers.
