Teleworking in Mexico
Teleworking in Mexico


On December 5, 2023, NOM-037-2023 came into effect relating to Teleworking, which establishes health and safety conditions in the workplace.

One of the important considerations that defines NOM 037 is that employers are responsible for providing the tools and necessary equipment in order to carry out work effectively. 


On February 27, 2024, the Technical Council of the Mexican Social Security Institute, [in Spanish: el Consejo Técnico del Instituto Mexicano del Seguro Social], approved guideline 01/2024/NV/SBC-LSS-27-I regarding the correct integration of the daily contribution wage of benefits provided by employers to their employees, with respect to Teleworking.

Article 27 of the Social Security Act, [in Spanish: la Ley del Seguro Social], establishes regulations for integrating the daily contribution wage, and Section I excludes from the aforementioned integration work instruments such as tools, clothing, and the like.

Wht regard to Teleworking, one of the employer-related obligations is to provide, install, and be responsible for the maintenance of equipment that is necessary for Teleworking, as well as assume costs that are derived from the special work category, such as computer equipment, ergonomically designed chairs, and printers. Moreover, the payment for telecommunication services and the proportional share of electricity is included.

Pursuant to this agreement, it is clarified that benefits and costs derived from the Teleworking scheme are considered work instruments, and are consequently not considered within the line items that comprise the daily contribution wage.

The aforementioned agreement urges employers not to make simulated payments for benefits with regard to Teleworking, which are in fact part of the salary, and in accordance with Article 27 of the Mexican Social Security Law, [in Spanish: LIMSS], and are thus considered integrated line items for the Daily Contribution Wage.

Therefore, it is important to consider having all the necessary documented information that supports the nature of the benefits provided to employees that are in the Teleworking scheme, who are exempt from integration into the Daily Contribution Wage.

In addition, the technical agreement has other important considerations such as the public awareness campaign regarding the obligation to incorporate employees into the Teleworking scheme under the Social Security regime, in which the same rights and benefits are shared as an employee who is physically present in the company.


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