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On March 22, 2024, the Official Gazette of the Federation published the Criterion number 01/2024/NV/SBC-LSS-27-I, issued by the Technical Council of the Mexican Institute of Social Security (“IMSS” per its Spanish acronym). This criterion states that the benefits related to home office arising from employer obligations to provide, install, and maintain the necessary equipment for telecommuting, as well as to assume the costs corresponding to said special work modality (including the payment of telecommunication services and the proportional part of electricity) shall not be considered part of the base contribution salary (“SBC” as per its acronym in Spanish), in terms of the Social Security Law.
