{"id":1629,"date":"2022-10-19T15:16:10","date_gmt":"2022-10-19T15:16:10","guid":{"rendered":"https:\/\/q1dapyf5zv.onrocket.site\/?p=1629"},"modified":"2022-10-19T16:21:23","modified_gmt":"2022-10-19T16:21:23","slug":"bonos-de-puntualidad-y-asistencia-no-gravan-para-imss","status":"publish","type":"post","link":"https:\/\/taxid.mx\/english\/bonos-de-puntualidad-y-asistencia-no-gravan-para-imss\/","title":{"rendered":"Punctuality and attendance bonuses are not taxed for IMSS"},"content":{"rendered":"<p class=\"has-black-color has-text-color\">The punctuality and attendance bonus is granted to collaborators who comply with attendance and punctuality to their work. Being these an excellent option to reduce the payment of Social Security contributions since these do not integrate the base salary of the contribution.&nbsp;<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\">This benefit is not mentioned in the Federal Labor Law, but we can find it in the Social Security Law (LSS), in article 27, section VII, said section indicates the following:<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"826\" height=\"204\" src=\"https:\/\/taxid.mx\/wp-content\/uploads\/2022\/10\/Captura-de-pantalla-2022-10-19-102536.png\" alt=\"\" class=\"wp-image-1633\" srcset=\"https:\/\/taxid.mx\/wp-content\/uploads\/2022\/10\/Captura-de-pantalla-2022-10-19-102536.png 826w, https:\/\/taxid.mx\/wp-content\/uploads\/2022\/10\/Captura-de-pantalla-2022-10-19-102536-480x119.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 826px, 100vw\" \/><\/figure>\n\n\n\n<h2 class=\"has-black-color has-text-color wp-block-heading\">What happens if it exceeds ten percent?<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color\">The surplus of the 10% that we mentioned above of said punctuality and attendance bonuses will have to be integrated into the Base Salary of Contribution. In other words, for the surplus, the calculation and integration of the bonus is carried out for purposes of paying Social Security fees.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\">Said surpluses are considered on a bimonthly basis in the calculation of variability for the Contribution Base Salary (SBC), also known as <em>\u201cprevious bimester variables\u201d.<\/em><\/p>\n\n\n\n<h2 class=\"has-black-color has-text-color wp-block-heading\">Are punctuality and attendance bonuses taxed for ISR?<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color\">Yes, both bonds are taxed at 100% and must pay Income Tax (ISR).<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\">Example:<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\">For an attendance bonus calculation, we have an SBC of $350 in a fortnightly period.<\/p>\n\n\n\n<ul class=\"has-black-color has-text-color wp-block-list\"><li>15 days<\/li><li>SBC$350<\/li><li>Bonus percentage 10%<\/li><\/ul>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong><em>Attendance bonus payable<\/em><\/strong>= 350* .10* 15= $525<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\">Although this benefit is not mandatory, it is advisable to grant it, given that this could motivate workers to arrive on time and not be absent, as well as reduce the burden of paying Social Security fees. We suggest you analyze other benefits that are considered within the SBC, such as food vouchers and savings funds to obtain savings in the payment of installments.<\/p>\n<span class=\"et_bloom_bottom_trigger\"><\/span>","protected":false},"excerpt":{"rendered":"<p>The punctuality and attendance bonus is awarded to employees who show up on time and are present at work. This is an excellent way to reduce Social Security contributions, as they are not included in the base salary. This benefit is not mentioned in the Federal Law on [\u2026]<\/p>","protected":false},"author":16,"featured_media":1636,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[8,16,12],"tags":[124,123,118,125,111],"class_list":["post-1629","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidad","category-impuestos","category-laboral","tag-bono-de-asistencia","tag-bono-de-puntulidad","tag-imss","tag-prestaciones","tag-sueldos-y-salarios"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Bonos de puntualidad y asistencia no gravan para IMSS - TAX ID<\/title>\n<meta name=\"description\" content=\"El bono de puntualidad y asistencia se les otorga a los colaboradores que cumplan con asistencia y puntualidad a su trabajo. Siendo estos una excelente opci\u00f3n para disminuir el pago de contribuciones de Seguridad Social\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxid.mx\/english\/bonos-de-puntualidad-y-asistencia-no-gravan-para-imss\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bonos de puntualidad y asistencia no gravan para IMSS - TAX ID\" \/>\n<meta property=\"og:description\" content=\"El bono de puntualidad y asistencia se les otorga a los colaboradores que cumplan con asistencia y puntualidad a su trabajo. 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