On July 11, 2024, through Agreement No. ACDO.AS2.HCT.250624/204.P.DIR issued by the Technical Council of the Mexican Social Security Institute (IMSS), Normative Criterion No. 02/2024/NV/SBC-LSS-27-V was issued to guide employers on the characteristics that food and housing concepts must meet to be excluded from the contribution base or, if applicable, their correct integration into it.

It is noted that such benefits may only be excluded from the contribution base when provided in kind; therefore, any amounts provided in cash or deposited into workers’ accounts for food or housing must be included in the contribution base in accordance with the first paragraph of Article 27 of the Social Security Law.

Additionally, through Communication No. 352/2024 published on July 11, 2024, the IMSS clarified that the concepts of food and housing may only be excluded from the contribution base if they meet the following conditions:

• They were provided for a fee;
• They were delivered in kind (including through vouchers);
• They are properly recorded in the employer’s accounting records;
• They were effectively used for food or housing.

Based on this, the IMSS identified the following improper fiscal practices:

• Excluding from the contribution base amounts provided in cash or deposited into workers’ accounts for food and housing.
• Simulating the withholding of amounts to demonstrate that the food and housing concepts were provided for a fee when, in reality, the amounts are remuneration payments that must be included in the contribution base.
• Advising, counseling, providing services, or participating in the implementation of the aforementioned practices.
• Any certified public accountant who issues an opinion of compliance “clean and without exceptions” in the social security audit of employers engaging in the aforementioned behaviors.

We provide you with the links where you can consult the referenced Communications in more detail:

https://dof.gob.mx/nota_detalle.php?codigo=5733018&fecha=11/07/2024#gsc.tab=0

https://www.imss.gob.mx/prensa/archivo/202407/352

At Fralla, we have a specialized team to provide support to employers in the correct integration of the contribution base salary, as well as in fulfilling their social security obligations.

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