{"id":6387,"date":"2024-12-30T13:37:18","date_gmt":"2024-12-30T19:37:18","guid":{"rendered":"https:\/\/rivtrev.com\/?p=6387"},"modified":"2025-01-13T16:05:20","modified_gmt":"2025-01-13T22:05:20","slug":"criterios-sobre-la-exclusion-de-los-premios-de-asistencia-y-puntualidad-en-el-salario-base-de-cotizacion","status":"publish","type":"post","link":"https:\/\/rivtrev.com\/en\/criterios-sobre-la-exclusion-de-los-premios-de-asistencia-y-puntualidad-en-el-salario-base-de-cotizacion\/","title":{"rendered":"Criterios sobre la exclusi\u00f3n de los premios de asistencia y puntualidad en el salario base de cotizaci\u00f3n"},"content":{"rendered":"
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tCriterios sobre la exclusi\u00f3n de los premios de asistencia y puntualidad en el salario base de cotizaci\u00f3n.<\/span> <\/span>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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30 \/ Diciembre \/ 2024<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tCriteria for Excluding Attendance and Punctuality Bonuses from the Salary Base for Contributions.<\/font>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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El pasado 10 de diciembre del 2024, se public\u00f3 en el Diario Oficial de la Federaci\u00f3n (DOF) un acuerdo dictado por el Consejo T\u00e9cnico del Instituto Mexicano del Seguro Social, mediante el cual se aprob\u00f3 el criterio 03\/2024\/NV\/SBC\/LSS-27-VII. Este criterio tiene como objetivo brindar orientaci\u00f3n a los patrones sobre las condiciones y t\u00e9rminos aplicables para la exclusi\u00f3n de los premios de asistencia y puntualidad en el salario base de cotizaci\u00f3n.<\/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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Bajo ese contexto, las prestaciones consistentes en premio de asistencia y premio de puntualidad \u00fanicamente podr\u00e1n excluirse del salario base de cotizaci\u00f3n si se acreditan los siguientes puntos:<\/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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  • Que el monto por concepto de premios de asistencia y puntualidad no exceda cada uno del 10% del salario base de cotizaci\u00f3n de la persona trabajadora.<\/li>
  • Que mediante controles de asistencia y puntualidad se acredite ante el IMSS la naturaleza de estos conceptos.<\/li>
  • Que estas prestaciones se encuentren debidamente registradas en la contabilidad del patr\u00f3n.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    En caso de no acreditarse los anteriores supuestos, las cantidades pagadas a los trabajadores por estos premios deber\u00e1n ser integrados al salario base de cotizaci\u00f3n.<\/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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    Sugerimos verificar que su empresa cumpla con los puntos descritos. Estamos a sus \u00f3rdenes para realizar cualquier implementaci\u00f3n que sea necesaria.<\/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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    Esperando que la presente informaci\u00f3n sea de su utilidad, en\u00a0Rivadeneyra Trevi\u00f1o<\/strong>\u00a0quedamos atentos a cualquier duda o comentario que pudieran tener sobre el presente.\u00a0<\/div>
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    On December 10, 2024, the Official Gazette of the Federation (DOF) published an agreement issued by the Technical Council of the Mexican Social Security Institute (IMSS), approving criterion 03\/2024\/NV\/SBC\/LSS-27-VII. This criterion aims to guide employers on the conditions and terms applicable for excluding attendance and punctuality bonuses from the salary base for contributions.<\/p>

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    Under this framework, attendance and punctuality bonuses may only be excluded from the salary base for contributions if the following conditions are met:<\/p>

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    • The amount paid for attendance and punctuality bonuses does not exceed 10% of the employee\u2019s salary base for contributions, respectively.<\/li>
    • Attendance and punctuality records are maintained to verify the nature of these bonuses before the IMSS.<\/li>
    • These benefits are properly documented in the employer’s accounting records.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      If the above requirements are not met, the amounts paid to employees for these bonuses must be included in the salary base for contributions.<\/p>

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      We recommend verifying that your company complies with the points described. We are at your disposal to assist with any necessary implementation.<\/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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      We hope this information is useful. At Rivadeneyra Trevi\u00f1o<\/strong>, we are available to address any questions or comments regarding this matter.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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      Rivadeneyra Trevi\u00f1o
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      \n\t\t\t\t\t\tlaboral@rivtrev.com\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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      COMPARTE este boletin
      en tus redes sociales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        \n
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        Con fecha 07 de junio del a\u00f1o 2024, fue publicado en el Diario Oficial de la Federaci\u00f3n un Decreto por el que se reformaron y adicionaron diversas disposiciones a la \u201cLey General para Prevenir, Sancionar y Erradicar los Delitos en Materia de Trata de Personas y para la Protecci\u00f3n y Asistencia a las V\u00edctimas de estos Delitos\u201d. <\/p>","protected":false},"author":4,"featured_media":5573,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[12],"tags":[20],"class_list":["post-6387","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletines","tag-laboral","entry","has-media"],"acf":[],"_links":{"self":[{"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/posts\/6387","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/comments?post=6387"}],"version-history":[{"count":4,"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/posts\/6387\/revisions"}],"predecessor-version":[{"id":6391,"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/posts\/6387\/revisions\/6391"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/media\/5573"}],"wp:attachment":[{"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/media?parent=6387"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/categories?post=6387"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/tags?post=6387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}