Considering different changes and topics related to labor issues that impact this 2021, we are pleased to share the following information with you.
COVID19 AS A LABOR RISK
On January 8, the agreement of the IMSS technical council was published in the Federal Official Gazette, authorizing the proactive ruling strategy of considering as a labor risk the cases of people who died or had consequences due to severe forms of COVID-19.
It is expected that the IMSS itself will report on the details of this strategy, since being considered as a labor risk it would have an impact on the fees paid for the labor risk item for the affiliated companies.
TELEWORKING (HOME OFFICE): FEDERAL LABOR LAW AMENDMENT
It is expected that the IMSS itself will provide details on this strategy, since being considered as a labor risk, it would have an impact on the fees paid under the labor risk item for the affiliated companies.
It is worth noting the obligations that the employer will have in this modality, among others;
- Providing, installing, and carrying out maintenance of the equipment necessary for teleworking such as computer equipment, ergonomic chairs, printers, among others.}
- Assume the costs arising from the job including, where appropriate, the payment of telecommunication services and the proportional part of electricity.
- To keep a record of the materials delivered to the employees, in compliance with the provisions established by the Secretary of Labor and Social Welfare.
- Implement mechanisms that preserve the security of the information and data used by the workers in the modality of teleworking.
- Respect the right to disconnection at the end of the working day.
- Register people to the obligatory regime of social security.
- Establish the necessary training and advisory mechanisms to guarantee the adaptation, learning and adequate use of information technologies by workers, with special emphasis on those who change from the on-site mode to teleworking.
It is also established that the working conditions will be recorded in writing by means of a contract and each of the parties will keep a copy.
In addition, the teleworking modality will form part of the collective work contract, which may exist between unions and companies, and a copy of these contracts must be given free of charge to each of the workers who carry out their duties under this modality.
There are also obligations for workers
- Take the greatest care in the custody and preservation of the equipment, materials and supplies received from the employer.
- Inform with opportunity about the agreed costs for the use of telecommunication services and electricity consumption, derived from teleworking.
- Abide by and act in accordance with the provisions on safety and health at work established by the employer.
- Attend to and use the mechanisms and operating systems for the supervision of their activities.
- Attend to the policies and mechanisms of data protection used in the performance of their activities, as well as restrictions on their use and storage.
There are still some issues that we hope can be clarified by the authorities, for example, the payment of energy and telecommunication services, how employees or employers should handle it
- Will these payments be considered as a work tool? Social security? If it is social security, remember that only 47% or 53% of these payments could be deductible.
- Can these payments be considered as deductible? since the receipt of the service provider will not be in the name of the employer
- If it qualifies as a bonus then who will have to pay the tax portion, the employee or the employer?
CFDI FOR THE PAYROLL OF YEAR 2020
Rule 2.7.5.7. of the Miscellaneous Fiscal Resolution for 2021, establishes that those taxpayers who have issued a 2020 Payroll CFDI containing errors, may correct it no later than February 28, 2021, by issuing a new CFDI as long as it reflects 2020 as the payment date.
UNIT OF MEASUREMENT AND UPDATING (UMA by its Spanish acronym)
Through a press release, INEGI informs about the update of the UMA as follows;
- For 2021, the daily value of the UMA is: $89.62 Mexican pesos, the monthly value is $2,724.45 Mexican pesos and the annual value is $32,693.40 Mexican pesos.
- The variation from 2020 is 3.15 percent.
The UMA is the unit of account, index, base, measure or economic reference in pesos to determine the amount of the payment of the obligations and premises provided for in the federal laws, local laws, as well as in the legal provisions that arise from all the above.
INCREASE TO THE MINIMUM WAGE
As of January 1, 2021 the minimum wage is as follows;
- $141.70 pesos nationwide, and
- $213.39 pesos for the North Border Free Zone.
In addition, as we had previously informed, two professions have been integrated into the list of minimum professional salaries;
- Housework, $154.03 pesos
- Agricultural workday, $160.19 pesos
RATES UPDATE FOR FY 2021
On January 11, 2021, the income tax withholding rates for 2021 were published in the Federal Official Gazette under Exhibit 8 of the Miscellaneous Fiscal Resolution for 2021.
With the publication of these rates, the payroll systems will have to be adjusted and configured in order to consider the updated information, even in cases of the first payrolls made, the new rates will have to be adjusted accordingly.
The publication of these rates is not exclusive for payrolls, they were also released for various tax determinations for individuals.
The following link shows the mentioned rates
https://www.dof.gob.mx/2021/SHCP/SHCP_ANEXOSRM_110120.pdf
PAYROLL RECEIPT VIEWER
The SAT tool “Payroll Receipt Viewer” is now available, where you can view the payroll receipts that have been issued to your employees and which are used to preload the information in the tax return of the same workers.
Let´s keep in mind that, according to an official provision, the withholder is obliged to deliver tax receipts (CFDI) to its workers for the payment of wages, salaries and similar, specifying the income, deductions, as well as the applicable tax withholdings and other discount items. Failure to provide these CFDIs would mean that payroll-related expenses would not be deductible.
In the following link you can already consult this tool, which is currently updated with information as of November 2020
https://www.sat.gob.mx/declaracion/90887/visor-de-comprobantes-de-nomina-para-los-patrones
INITIATIVES CHANGES TO THE FEDERAL LABOR LAW LABOR OUTSOURCING
In recent weeks, a lot of information was produced about a potential labor reform in the area of labor outsourcing.
It has been widely reported that this scheme of hiring personnel promotes unfair competition by artificially lowering the cost of manpower, both in terms of what is paid to the worker and the tax and social security evasion. For this reason, the following laws have been considered for amendment;
-
- Federal Labor Law
- Social Security Law
- Tax Code
- Income Tax Law
- VAT Law
The changes foreseen are for the following figures contemplated in the mentioned laws.
- Subcontracting of personnel: Subcontracting of personnel that consists of an individual or legal entity providing or making available its own workers for the benefit of another is prohibited.
- Specialized services or specialized works: The provision of specialized services or the execution of specialized works, which do not form part of the corporate purpose or economic activity of the beneficiary of these, is permitted.
Authorization is required from the labor authority, it is expected that there is a public registry of companies that provide specialized services. - Recruiting agencies: They may intervene in the hiring process: recruitment, selection, training, coaching, among others. In no case will the intermediary be considered as an employer
However, due to an agreement between the labor, business and government sectors, these possible changes in outsourcing have been postponed until February, when we will keep you informed on these topics.
In view of all these changes and challenges that arise this year, we at Nuñez Rosas Asociados, offer our services to review the implications that this modification may have for all taxpayers in their fiscal and labor obligations, we are at your service to review these issues with you.
