In Mexico, it is customary for workers to receive an extraordinary payment from their employers in order to defray Christmas and New Year expenses. In other countries it is usually established privately by collective agreement, in Latin America there is a tendency to compulsory by legal mandate.
In Mexico, the bonus is provided for in article 87 of the Federal Labor Law since 1970 . It is a mandatory payment for employers and unwaivable receipt for workers, is equivalent to at least 15 days of salary per year worked and must be done before December 20 .
Those who have not completed the year of service , regardless of whether they are working or not on the date of liquidation of the bonus, will be entitled to be paid the proportional part thereof , according to the time they have worked.
The bonus is considered as income for the worker, so it is subject to ISR payment and it will be mandatory for the employer to calculate and retain the corresponding tax , except in cases where the bonus is less than the equivalent amount at 30 days minimum wage. Only the advance payments on account of said remuneration may be deducted from the bonus, or due to alimony, no other discount is provided by the labor law .
In this sense, section XIV of article 93 of the Income Tax Law states that the tax will not be paid for obtaining income from bonuses received by the workers of their employers, during a calendar year, up to the equivalent of general minimum salary of the geographical area of the worker raised to 30 days, when said bonuses are granted in general.
On the other hand, section XV establishes that for the surplus of the income referred to in section XIV above, the tax will be paid in the terms of Title IV .
In the event that the employer does not pay the benefit for the concept of bonus , perform it incompletely or extemporaneously, workers may file a claim with the Federal Office of the Defense of Labor (PROFEDET) as of December 20, with a term of no more than one year.
PROFEDET will file the respective lawsuit before the Federal Conciliation and Arbitration Board or, if applicable , the Labor Defense Office (local) , who will file the suit with the Local Board of Conciliation and Arbitration.
For employers who fail to pay the bonus , grant it incomplete or late, the law provides for a fine ranging from $ 18,260 and $ 365,200 pesos, according to the value of the new Unit of Measurement and Updating (UMA) , determined by the National Institute of Statistics and Geography (INEGI).
Therefore, the payment of the bonus is an inalienable right of the workers independently of the other benefits and the employer can not in any case argue economic difficulties of the company or lack of utilities for not paying it or reducing its amount.
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