Within labor relations, it is common for employees to receive benefits in addition to the minimum benefits established by law. These types of benefits are known as extralegal benefits and may be provided in various forms, both in kind and in goods. They can range from economic bonuses to the delivery of cellular equipment and even automobiles. However, the question arises as to when any of these should be interpreted as a benefit and when they should be considered work tools.
It is true that Article 84 of the Federal Labor Law establishes that the salary must include all payments made for the daily quota worked, as well as bonuses, benefits, room and board, bonuses, commissions, in-kind benefits and any other amount or benefit provided to the employee in connection with his or her work. However, it is important to note that for a benefit to be interpreted as an integral part of the salary, a fundamental factor is that it is provided in exchange for work.
On the other hand, the delivery of an automobile, cellular equipment or computer equipment does not fall under this specific case. The purpose of delivering these assets to the employee is to enable him to render his services more efficiently, as well as to carry out his work activities outside the office and even within his own residence. This is not a benefit for the service performed, but rather for work equipment to help offset the extraordinary expenses that may be generated by performing activities outside the company. Therefore, these instruments acquire the nature of work tools, which are regulated by different provisions.
Primarily, the worker should handle them with due care, ensuring that they are only affected by the natural wear and tear of their use. In addition, in the event of malicious damage to these tools, the employee would be liable for such damage, which gives the employer the right to deduct the amount of the damage from the employee’s salary, as long as it remains within the terms and limits established by Article 110 of the Federal Labor Law.
Therefore, we can determine that computer equipment, cellular phones and automobiles made available to employees for their services should be considered work tools and not benefits that are part of the salary. The criteria issued by the collegiate courts of the Federal Judicial Branch have determined this interpretation.
The labor team of Vega, Guerrero & Asociados is at your service to guide you in this and many other labor issues that may arise in your workplace.
