DECREE AMENDING THE DIVERSE BY WHICH TAX BENEFITS ARE GRANTED TO EMPLOYERS AND EVENTUAL WORKERS OF THE FIELD, PUBLISHED ON JULY 24, 2007.

12/1/2021

The “Decree by which tax benefits are granted to the employers and temporary workers of the field”, by means of which the employers of the field, and the temporary workers of the field, were partially exempted from the payment of the employer’s worker quotas, was published by first time in the Official Gazette of the Federation on July 24, 2007, and it was modified through the various published in the same broadcasting organ on January 24 and December 30, 2008; on December 28, 2010; on December 20, 2012; on December 30, 2013; on December 29, 2014; on December 29, 2016, and on December 31, 2018, in order to extend its validity.

In order to give continuity to the granting of incentives to the employers of the field, to facilitate the fulfillment of their obligations related to social security, to encourage access to health services offered by the Mexican Institute of Social Security to its temporary workers, As well as the incorporation of these workers into the formal sector of the economy with better salary conditions throughout the country, it is proposed to extend this tax benefit to December 31, 2022, in accordance with the following:

SINGLE ITEM

The Second Article and the First Transitory Article of the Decree granting tax benefits to employers and temporary workers in the field, published in the Official Gazette of the Federation on July 24, 2007 and its modifications, are amended to read as follows:

SECOND ARTICLE. A fiscal stimulus is granted to the employers of the field, as well as to the temporary workers of the field, which consists of a tax credit equivalent to the difference that results between the employer-employee quotas of the occupational risk insurance; sickness and maternity; disability and life; and childcare centers and social benefits, which are calculated according to the respective base salary of contribution, and those that result from considering, in fiscal year 2021, 2.10 times the Unit of Measurement and Update (UMA), as long as the base salary of price is greater than 2.10 times the AMU

The determined tax credit may be credited against the quotas calculated according to the contribution base salary.

For the fiscal year 2022, the difference between the quotas calculated according to the respective contribution base salary and those that result from considering 2.20 times the UMA will be considered, as long as the contribution base salary is greater than 2.20 times the UMA .

In the case of the North Border Free Zone, the difference between the quotas calculated according to the respective base salary and those that result from considering 2.50 times the UMA in fiscal year 2021, and 2.60 times the UMA in the 2021 fiscal year, will be considered. fiscal year 2022, as long as the base contribution salary is greater than 2.50 or 2.60 times the UMA, as appropriate.

In the event that during the term of this Decree a new geographic area is determined, for purposes of calculating the amount of the tax credit referred to in this article, the highest value resulting from the 2021 fiscal year will be taken as a reference. consider the figure of 2.10 times the UMA and the minimum wage of the new economic zone, and for 2022 the figure of 2.20 times the UMA and the minimum wage of the new economic zone will be considered.

Note: In practical terms, it means that employers will pay the worker-employer fees of eventual workers in the field considering a maximum Base Contribution Salary (SBC) in UMAS according to the following:     

Year	Area	Maximum SBC
2021	General Minimum Salary Area	2.10 times the AMU
North Border Free Zone	2.50 times the AMU
2022	General Minimum Salary Area	2.20 times the AMU
North Border Free Zone	2.60 times the AMU

TRANSIENT

FIRST. This Decree entered into force on January 1, 2021 and its validity will end on December 31, 2022.

SECOND.- The Rules approved by the IMSS Technical Council through Agreement number ACDO-HCT-150807 / 336.P. (DIR), published in the DOF on September 21, 2007, will continue to be applied in what is not opposed to this Decree and until while new Rules are issued.