Important subsidy benefits for individuals on the payment of employee-employer fees
Dear Clients and Friends:
Please be advised that on July 1, 2014, the Mexican Institute of the Social Security published on the Official Gazette of the Federation the Decree ACDO.SA1.HCT.250614/141.P.DIR regarding the approval of the provisions of general character for the application of tax subsidy benefits regarding the payment of employee-employer fees to the Social Security (Acuerdo ACDO.SA1.HCT.250614/141.P.DIR relativo a la aprobación de las disposiciones de carácter general para la aplicación del estímulo fiscal al pago de las cuotas obrero patronales al Seguro). These general provisions are intended to regulate the granting of the subsidy to be applied to the payment of the employee-employer fees to individuals that pay taxes under the incorporation tax regime “regimen de incorporacion fiscal” that request their incorporation with the Social security in terms of the corresponding decree and comply with the requirements and obligations established in the Social Security Law, its regulations, the decree and its corresponding provisions.
For further reference please go to http://dof.gob.mx/nota_detalle.php?codigo=5350656&fecha=01/07/2014 to view the Spanish version of the provisions of the corresponding decree.
Ernesto Velarde Danache, Inc.
Mexican & International Lawyers
1650 Paredes Line Road, Suite 101
Brownsville, Texas 78521
Tel: (956) 548-9098
Fax: (956) 548-1656