Since you are already familiar with the world of payroll, you have surely heard about the SBC and SDI, but what are these Base Salary and Integrated Daily Wage?
Before arriving at the answer, we must look at what these two terms mean.
What is the SBC?
This is the acronym for what is known in the payroll environment as the "base salary contribution".
Is there a definition in any provision?
In this regard, we refer to Article 27 of the Social Security Law, where we note the following:
"The contribution base salary is integrated with the payments made in cash for daily quota, bonuses, perceptions, food, room, bonuses, commissions, benefits in kind and any other amount or benefit delivered to the worker for his work."
As one of the obligations that employers are responsible for is the payment of labor-management contributions, these are determined on the basis of the aforementioned base salary.
In addition, the cash benefits enjoyed by workers (subsidies and disability benefits) are based on the contribution base salary.
It is therefore important that, as employers, we calculate it correctly, otherwise we would incur in these violations:
- To register or modify the salary of the worker with an incorrect SBC.
- Paying labor-management contributions, with incorrect amounts, derived from the preceding paragraph.
And what is SDI?
This is the acronym for what is known in the payroll world as the "integrated daily wage".
And isn't it the same as "SBC"?
No, because this concept is used for labor aspects.
In this regard, we find in the Federal Labor Law the following:
Article 84.- The salary is integrated with the payments made in cash for daily quota, bonuses, perceptions, room, bonuses, commissions, benefits in kind and any other amount or benefit delivered to the worker for his work.
And further on, the LFT itself tells us how we should use this definition:
Article 89.- In order to determine the amount of the indemnities to be paid to the workers, the salary corresponding to the day on which the right to indemnity arises shall be taken as a basis, including the daily quota and the proportional part of the benefits mentioned in Article 84.
The two regulations are very similar, but with the difference that the SBC refers to aspects of social security and the SDI is used in aspects of salary and severance payments to workers.
So, as nominators, it should be clear to us at what point we should use each concept.
SBC = LSS in social security aspects.
SDI = LFT in labor aspects.
Do you have any questions? You can write it in the comments.
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See you next time!
