As is well known, the labor reform to increase the minimum annual vacation days causes the vacation bonus to increase.
By increasing the number of vacation days, the basis on which the vacation bonus is calculated results in a higher amount of bonus that employees will receive.
And this additional amount impacts the daily contribution base salary.
As stated in the Social Security Law, the deadline for filing notices of changes in contribution base salaries will depend on the type of salary:
- For fixed salaries there are 5 working days from the day following the date on which the employee's fixed salary changes.
- For variable salaries, the first 5 working days of the following two-month period to which the payment of variable items corresponds, specifically for the months of January, March, May, July, September and November, are the first 5 working days of the following two-month period.
- For mixed salarieswill depend on the element to be modified:
- If the fixed portion is modified, the notice of modification must be filed within five business days of the date on which the salary changes.
- If the variable part is modified, the notice shall be filed within the same period that applies to variable salaries.
And as many have already noticed, since the first week of this year 2023, the IMSS portal to file the amendment notices has been showing failures and slowness (due to the high demand of the service).
This has caused delays in shipments and it is time that not everyone has yet complied with this employer's obligation.
In view of this, a question arises:
What could happen if I do not file the amendment notices on time?
I will explain it below.
If the salary is increased, the notice is accepted by the IMSS and becomes effective on the date indicated in the notice.
If the salary decreases (variable and mixed), the notice is accepted by the IMSS, but takes effect as of the date of receipt of the notices by the Institute, for example:
- The salary modification that decreases is on January 1, so you have until January 6 to file the notice.
- But if it is submitted on January 12 and the acknowledgement of receipt is dated January 13, the reduction takes effect on January 13, even if you have entered January 1 as the date of the modification in the form.
For this reason, it is very important to know how to proceed in these cases in which the contribution base salary decreases.
Finally, it is important to remember that there is also a fine for employers who file the notices after the deadline.
In order for the fine to take effect, the IMSS must first require the employer to notify the employer of the obligation omitted, therefore, if the IMSS notifiers do not arrive before you have filed your notices, the fine will not be applied.
So if you were able to submit your ads: congratulations!
And if not yet, don't delay any longer and present them!
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See you next time!
