{"id":1650,"date":"2024-12-18T20:42:59","date_gmt":"2024-12-18T20:42:59","guid":{"rendered":"https:\/\/cmgdlaw.com\/?p=1650"},"modified":"2024-12-18T21:43:26","modified_gmt":"2024-12-18T21:43:26","slug":"imss-salary-integration-criteria","status":"publish","type":"post","link":"https:\/\/cmgdlaw.com\/_es\/imss-salary-integration-criteria\/","title":{"rendered":"criterio para integraci\u00f3n de salario IMSS"},"content":{"rendered":"
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Our staff remains at the forefront of the evolution of regulations that affect our clients\u2019 businesses.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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BOLETINES<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Dic, 2024<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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criterio para integraci\u00f3n de salario IMSS<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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En el Diario Oficial de la Federaci\u00f3n del 10 de diciembre en curso, se public\u00f3 el Acuerdo del Consejo T\u00e9cnico del Instituto Mexicano del Seguro Social No. ACDO.A92.HOT.281124\/436.P.DIR y su Anexo \u00fanico, dictado en su sesi\u00f3n ordinaria del pasado 28 de noviembre, por el cual se aprob\u00f3 un criterio (Criterio No. 03\/2024\/NV\/SBC-LSS-27-VIII), con el fin de orientar a los patrones o sujetos obligados respecto de las exclusiones como integrantes del Salario Base de Cotizaci\u00f3n (SBO) del excedente del 10% de los pagos realizados por los conceptos de premios de asistencia y puntualidad.<\/p>

Con base en el criterio publicado, las prestaciones de asistencia y puntualidad no integrar\u00e1n el Salario Base de Cotizaci\u00f3n, cuando cumplan estrictamente con lo que establece el art\u00edculo 27, primer p\u00e1rrafo, fracci\u00f3n VII y segundo p\u00e1rrafo de la Ley del Seguro Social.<\/p>

Esto es, las prestaciones etiquetadas como asistencia y puntualidad, \u00fanicamente podr\u00e1n excluirse del SBC si se acredita lo siguiente:<\/p>

a) Que el monto por concepto de premios de asistencia y puntualidad no exceda cada uno del 10% del SBC en t\u00e9rminos del art\u00edculo 27, primer p\u00e1rrafo, fracci\u00f3n VII de la Ley del Seguro Social;<\/p>

b) Que mediante controles de asistencia y puntualidad se acredite ante el IMSS la naturaleza de estos conceptos; y<\/p>

c) That they are duly registered in the employer’s accounting.<\/p>

En caso de no acreditarse los supuestos y el destino mencionados, las cantidades de dinero entregadas a los trabajadores nominadas como asistencia y puntualidad actualizar\u00e1n la hip\u00f3tesis se\u00f1alada por el art\u00edculo 27, primer p\u00e1rrafo, fracci\u00f3n VII, de la Ley del Seguro social, por lo que deber\u00e1n integrarse al SBC.<\/p>

In the opinion now published, it is specified that the Federal Courts have ruled in the same sense when issuing the Jurisprudential Thesis: P.\/j.86\/98 (9th), under the heading: “INFONAVIT. RESTRICTIONS ON ATTENDANCE AND PUNCTUALITY AWARDS AND FOOD VOUCHERS SO THAT THEY ARE EXCLUDED FROM THE BASE SALARY OF CONTRIBUTIONS. THEY ARE NOT VIOLATORY OF ARTICLE 31, SECTION IV, OF THE CONSTITUTION (ARTICLE 27, SECTIONS VI AND VII, OF THE SOCIAL SECURITY LAW, TO WHICH ARTICLE 29 OF THE LAW OF THE NATIONAL HOUSING FUND INSTITUTE FOR WORKERS REFERS”.<\/strong><\/p>

The same criterion is complemented by considering that they carry out an improper fiscal practice in the area of social security:<\/p>

  1. Quienes excluyan del salario base de cotizaci\u00f3n los pagos por conceptos de premios de asistencia y puntualidad que exceden, cada uno, el monto m\u00e1ximo del 10% del SBC, en t\u00e9rminos del art\u00edculo 27, primer p\u00e1rrafo, fracci\u00f3n VII, de la Ley del Seguro Social.<\/li>
  2. Those who exclude from the base salary for contribution the payments for attendance and punctuality bonuses that do not comply with the conditions for granting these bonuses, that is, that they grant them regularly and not conditioned to a specific behavior (such as perfect attendance or punctuality), or that are not duly recorded in the employer’s accounting.<\/li>
  3. Quienes asesoren, aconsejen, presten servicios o participen en la realizaci\u00f3n o implementaci\u00f3n de las pr\u00e1cticas anteriores.<\/li>
  4. Certified public accountants who issue a “clean and unqualified” compliance opinion in the social security report of employers who use any of the aforementioned behaviors.<\/li><\/ol>

    Por \u00faltimo, tanto el Acuerdo del Consejo T\u00e9cnico, como su Anexo que incluye el Criterio aqu\u00ed comentado, entraron en vigor al d\u00eda siguiente de su publicaci\u00f3n en el Diario Oficial de la Federaci\u00f3n; es decir, el mi\u00e9rcoles 11 de diciembre en curso.<\/p>

    Lo anterior implica que cuando se otorguen estas prestaciones, exista la obligaci\u00f3n de que la empresa cuente con sistemas de control de puntualidad y asistencia y que los premios de que se trata no se otorguen de manera indiscriminada ni en forma general, sino \u00fanicamente a aquellos trabajadores que tengan puntualidad y asistencia perfectas.<\/p>

    Cualquier duda con respecto a este bolet\u00edn debe ser dirigida a:<\/p>

    Alfonso Gonz\u00e1lez<\/span><\/strong>
    agu@cmgdlaw.com<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

    In the Official Gazette of the Federation on December 10, 2020, the Agreement of the Technical Council of the Mexican Social Security Institute.<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_theme","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1650","post","type-post","status-publish","format-standard","hentry","category-general"],"_links":{"self":[{"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/posts\/1650","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/comments?post=1650"}],"version-history":[{"count":11,"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/posts\/1650\/revisions"}],"predecessor-version":[{"id":1661,"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/posts\/1650\/revisions\/1661"}],"wp:attachment":[{"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/media?parent=1650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/categories?post=1650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/tags?post=1650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}