On June 8, 2023, the Official Federal Journal published the criterion (01/2023/NV/SBC-LSS-27-VIII), issued by the technical council of the IMSS to guide employers or obligated parties regarding the exclusion of the concept of contributions to pension plan funds in the integration of the contribution base salary, regulated in section VIII of article 27 of the Social Security Law.

The regulatory criterion considers the following as undue tax practices in social security matters:

• To pay employees amounts, in cash, via payroll, or by any means, pretending that they are intended for social purposes, such as a pension plan, livelihood pension, survivorship pension, retirement, life annuity, pension fund, or social welfare, regardless of the denomination determined, to exclude them as part of the contribution base salary to avoid the payment of social security contributions.

• Exclude from the base contribution salary the contributions made to constitute pension plan funds, without complying with the requirements established by CONSAR.

• Advise, counsel, provide services or participate in the execution or implementation of the above practices.

• Certified public accountants who issue a "clean and without objection" compliance report in the social security opinion of employers that use any of the previously mentioned conducts.

If you require additional information, feel free to contact us we are happy to assist you: contacto@jadelrio.com