In the last note we talked about the Outsourcing Law and its prohibition since 2021, since it affected the economy of the workers and, of course, their future. This time we will discuss the Mixed Wage.
As you know, in Mexico there are different types of salaries:
- Fixed salary
- Variable salary
- Mixed Salary
Broadly speaking, the Fixed Salary is, as its name indicates, always the same.
This means that the employer always knows how much he/she is going to pay every certain period of time, which can be a weekly, biweekly or monthly term, depending on the scheme the worker is in.
On the other hand, the Variable Salary includes a part of the payment that cannot be calculated in each period. Why is this? Because it involves aspects that depend on the companies, for example, commissions, bonuses, overtime, etc.
As for the Mixed Salary, in strict theory, it is a combination of the two types of salaries mentioned above.
Generally, there is a base salary, which may be equivalent to the minimum wage or higher. To this amount is added the value of the employee's productivity, which depends on his or her individual achievements.
But, is the Mixed Wage legal?
According to the Social Security Law (LSS), it is not! In fact, it is considered tax fraud.
Its Article 307 states that:
"The crime of defrauding social security systems is committed by employers or their representatives and other obligated parties who, by deceit or taking advantage of errors, omit totally or partially the payment of employer contributions or obtain an undue benefit to the detriment of the Institute or the workers.
The total or partial omission of the payment of employer contributions referred to in the preceding paragraph includes, indistinctly, the payments for employer contributions or definitive payments for employer contributions or constituent capital under the terms of the applicable provisions".
And this is because many companies register their workers with the IMSS at the minimum wage and pay them that part from the company's account, and the rest of the salary is paid from the account of a third party (it could be from an outsourcing company) or in cash.
Has it happened to you?
The Mixed Wage has consequences for both employers and employees.
Falling into tax fraud has serious consequences such as imprisonment for employers.
Returning to the subject of the Articles of the LSS, 308 to 319 speak about such sanctions, but specifically 308 states that:
"The crime of defrauding the social security regimes, shall be punished with the following penalties:
I. With imprisonment from three months to two years when the amount of the defrauded amount does not exceed thirteen thousand minimum daily wages in force in the Federal District;
II. With imprisonment of two to five years when the amount of the defrauded amount exceeds thirteen thousand minimum daily wages in force in the Federal District, but not nineteen thousand minimum daily wages in force in the Federal District, or
III. With imprisonment of five to nine years, when the amount of the defrauded amount is greater than nineteen thousand minimum daily wages in force in the Federal District.
When the amount of what was defrauded cannot be identified, the penalty shall be that established in section I of this article."
As for the workers, the Mixed Wage affects them since, as they are registered at the minimum wage, their AFORE and INFONAVIT contributions will also be the minimum, which directly impacts their retirement and their INFONAVIT Credit.
In addition, in case of any incapacity, IMSS pays them with the salary you have on record.
So you know, if in a job they offer to pay you a part with the minimum and the rest in cash or from another account, it may mean that the company is not very serious and is falling into illegality.
If you want to keep up to date with the world of payrolls, don't miss our blog-magazine.
See you next time!
