Executive Summary:
- On July 11, 2024, Criterion 02/2024/NV/SBC-LSS-27-V was published in the Official Gazette of the Federation, which guides employers or obligated subjects on the correct integration of the base salary for contributions in relation to the concepts of food and housing, which will come into force on July 12, 2024.
- Under this criterion, room and board benefits may only be exempted from the base salary for contributions when they have been delivered to the worker in kind.
On July 11, 2024, AGREEMENT number ACDO.AS2.HCT.250624/204.P.DIR and its Sole Annex, issued by the H. Technical Council of the Mexican Social Security Institute, were published in the Official Gazette of the Federation, by which Criterion 02/2024/NV/SBC-LSS-27-V was approved, in order to guide employers or obligated subjects on the correct integration of the contribution base salary (SBC) in relation to the concepts of food and housing, which will come into force on July 12, 2024.
This criterion indicates that the benefits labeled as food or room, may only be excluded from the SBC in accordance with the provisions of section V of article 27 of the LSS, if it is proven that:
a) They were delivered in kind and NOT in cash or through deposits into the workers' accounts.
b) They were granted for a fee in accordance with the provisions of said section.
c) They are duly recorded in the employer's accounting records.
d) Were actually used for food or housing purposes.
If the above-mentioned assumptions and destination are not proven, the amounts of money given to the nominated workers as food or lodging will update the hypothesis indicated by the first paragraph of article 27 of the LSS, so they must be integrated into the SBC.
Consequently, it is considered that they carry out an improper tax practice in the area of social security:
a) Those who exclude from the SBC amounts delivered in cash to, or deposited in the account of, the worker, nominated as food or lodging.
b) Those who simulate the retention of amounts to demonstrate that food or lodging benefits were onerous, when the amounts - in reality - constitute paid remunerations that must be integrated into the SBC.
c) Anyone who advises, counsels, provides services or participates in the implementation of the above practices.
d) Issuance, by a certified public accountant, a "clean and unqualified" opinion of compliance in the opinion on social security matters of employers who engage in any of the aforementioned conduct.
Link to the publication: https://www.dof.gob.mx/nota_detalle.php?codigo=5733018&fecha=11/07/2024#gsc.tab=0
