Given the current uncertainty, it is advisable to be well informed about which are the main regulations - whether labor or tax - in the face of the health emergency of COVID 19.
The following information should be taken into account by any company, although our attention is directed specifically to the independent hotels and their employees and collaborators.
Next, we will tell you about what to do with workers' wages in the face of the crisis and what happens with the issue of IMSS and INFONAVIT benefits according to Mexican law.
The difference between emergency and contingency
First, we must understand that it is not the same to speak of a health emergency or a health contingency, since each implies different obligations for employers. In this case, Mexico declared a state of health emergency and this implies that workers' wages must be maintained at 100%. Likewise, there can be no changes in the IMSS fees, nor exceptions in the payment of taxes or in the presentation of the annual return.
Workers are expected to continue their work through home office if they are non-essential industries, while all those with essential activities must maintain a healthy distance and comply with sanitary measures in their workplaces.
If after April 30, the Government opted to change the declaration to a Health Contingency, the employers would no longer have to guarantee full salaries, but could only offer compensation corresponding to the value of the monthly minimum salary, without exceeding one month.
Currently local governments have given some incentives, for example, in CDMX 10 thousand microcredits have been granted for micro-businesses through the Fund for Social Development of Mexico City (Fondeso).
IMSS and INFONAVIT
In the case of a health contingency, if there is a suspension in the employment relationship of the company with the workers, after the compensation is applied, the employers are able to contribute and pay only for seven consecutive days of suspension, exclusively in the sickness and maternity insurance.
If the contingency suspension exceeds the first seven days, the employer will have to cover the respective worker-employer fees to the IMSS, as long as no notice of termination of the employees is provided. Likewise, said payment must be in accordance with the previously agreed salaries, or rather “before the suspension”.
On the other hand, INFONAVIT indicates that within the same month, if the absences are for less than eight days, consecutive or not, they are they will be discounted for the calculation of business days in the month in question.
Once the eight days have elapsed, the contributions must continue to be paid, unless the notice of termination of the worker is presented.
The above information is explained in detail in the Registration Regulation, Payment of Contributions and Total Discounts to INFONAVIT (RIPAED).
What about federal contributions?
To date, there are no tax incentives for the deferral or forgiveness of federal contributions, so it will continue to be the March 31, the maximum date to present the annual income tax return for legal entities and April 30 for individuals.
The same situation applies to the case of provisional and definitive contributions for March that must be paid on April 17: deadlines established by tax provisions continue, as long as the Federal Government, through its agencies, does not issue any facility that defer or facilitate your payment.
And with the local ones?
Currently, in Mexico City they have already been published in the official Gazette facilities in order to declare Non-working days from March 23 to April 19 of this year.
Local taxes due to be paid on April 17 are deferred until April 30, 2020.
So what does the near future hold for us? In the days to come, we can wait for the publications issued by the other states.
At GuruHotel, we believe that it is vitally important to share this information with our clients and members of the independent hotel community in Mexico, together take actions to support the growth of the sector and ensure that the impact on the infrastructure of our service is the minimum possible.
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