On March 22, 2024 the agreement number ACDO.AS2.HCT.270224/37.P.DIR issued by the Technical Council of the Mexican Social Security Institute (the “Council”) was published in the Official Gazette of the Federation.

The aforementioned agreement includes the criterion number 01/2024/NV/SBC-LSS-27-I (the “Criterion”), which deals with the integration of the Contribution Base Salary and teleworking.

The Criterion mentions how the obligations of the employers contained in article 330-E of the Federal Labor Law (“LFT”) to provide, install and maintain the necessary equipment for teleworking, as well as the costs derived from the teleworking modality such as the proportional part of the electricity and telecommunication services, do not integrate the Contribution Base Salary .

This determination is based on article 27 of the Social Security Law (“LSS”), which establishes the items that are part of the Contribution Base Salary  and those that are excluded from it. In the first section of the aforementioned article, the exclusions include “Work instruments such as tools, clothing and other similar items”.

Additionally, emphasis is placed on the importance of labor contracts. It is stated that the contracts must indicate the description and the amount that the employer will pay to the worker for the costs of the teleworking modality.

Finally, it is stated that, in case of making payments of bonuses, daily quotas, perceptions, food, room, premiums, commissions, benefits in kind and any other amount or benefit that is delivered to the worker, it will be considered that the employer is incurring in a simulation.

The agreement came into force on March 23, 2024.

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