Fundamento Legal Para Vales De Despensa

It is an advantage that gives an advantage to employees, but at the same time represents an advantage for companies. This power can be deductible up to 53%. This is due to tax reform, which stipulated that expenses a company makes in support of employees` lifestyles can be deducted up to this amount if these benefits do not decrease from year to year between tax years. Regarding the impact on the company in terms of income tax (CSR), it should be noted that the pantry falls under the notion of social security, and for companies to make it deductible, Article 27 of the law on this tax stipulates: pantry vouchers, an advantage above the law that is strongly cited by everyone. Providing a monthly amount that they can use to cover daily expenses is something every employee would love to receive. In this article, we will discuss how they are calculated and how they can be derived. If you explain it well to your employees, these are practices that serve to improve the organizational climate and increase loyalty and productivity. In the following article, we will tell you about one of the best tools on the market that will help you: pantry vouchers. For human resources, it is sometimes difficult to work with a budget when fees increase over time by law. Payment with stock vouchers is an advantage because it allows certain expenses to be deducted for the employer and the employee without granting a discount on their salary. Pantry vouchers are one of the main strategies for businesses because of the different benefits they offer to both employer and employee.

The key to taking advantage of this is to do so with the help of a strategic ally like Sodexo, who will support you every step of the way. We will tell you more about what storage vouchers are, how they are calculated and other interesting information. For this reason, the electronic pantry is generally accepted in several establishments in the country for the purchase of products, since there are many ways to buy it back. If the total amount of salary plus meal vouchers exceeds this amount, the excess will be taken into account. In our example, Ana is within the limit, so her $500 is completely exempt. The main advantage of paying with food vouchers is that they are excluded from the payment of taxes, provided that the quota according to the Social Security Law in the aforementioned Article 27 does not exceed 40% of the value of the UMA. You can supplement with the deduction of fuel costs, even with vouchers (gasoline), as this allows you to track fuel consumption and further increase the profitability of your organization. Taxpayers who, for the purposes of the RSI, treat benefits provided to their employees, in cash or otherwise, as deductible social security charges or exempt income within the meaning of social security, enabling those workers to purchase goods, such as services called in the trade vouchers or social security services. Currently, one of the best measures to increase the profitability of the organization is to introduce measures that bring benefits to both employees and the company. Pantry vouchers are essentially an amount that the company gives to the worker via e-wallets that can be exchanged for pantries, cleaning products, school supplies, medicines, online purchases, clothing, shoes, and even electronics. Typically, pantry vouchers are accepted at multiple facilities across the country, so there are many ways to redeem them based on employee needs. Granting this incentive to work instead of money also means a tax advantage for companies, because what is granted in vouchers taxes less than if there was cash.

Article 27 of the Social Security Act and Article 29 of the Infonavit Act stipulate that “Pantry in kind or money, provided that they do not exceed 40% of one AMU” must be excluded from the basic salary. If the benefit is granted monthly, the limit set by the IMSS for 2022 pantry vouchers, so that good pantries are tax deductible, must be 1,169.79 pesos. The right pantry is an in-kind benefit that can be exchanged for food and even other products in supermarkets and convenience stores. Some companies grant these vouchers as part of the payment corresponding to the employee. We recently discussed this topic in our blog How to retain human talent? And we talk about creating added value for employees. In addition, they are partially excluded from the payment of income tax (ISR), remember that in payroll, income is a tax burden for the employee. However, it is partially deductible as a social security benefit. VIII.

Benefits received in connection with invalidity allowances, study grants for workers or their children, crèches, cultural and sports activities and other social security benefits of the same nature, usually granted in accordance with the law or through employment contracts. Pantry vouchers are vouchers given by organizations and companies to employees on a non-transferable basis so that they can purchase food at will, with these vouchers being provided as part of the salary package. Usually, employers make it an optional feature of their gross income, so the employee who does not want it will not participate in receiving this bonus. Ana receives a total payment of $10,000 per month, of which $9,500 is paid in cash and $500 in kind in the form of meal vouchers. This voucher payment is part of your company`s social security benefits. Why pay with pantry vouchers and not give it all in cash? Here are some of the benefits for the employee and the company: The requirements are as follows: that the vouchers are granted to all employees and that they are provided through electronic wallets authorized by the Tax Administration Service (SAT). New businesses and can usually deduct them by 47%, but if coupons increase in value the following year, they are deductible by 53%. Article 8 of the Income Tax Act recommends that the employer grant benefits that guarantee the social security of the employee so that he can achieve his personal, professional, cultural or family improvement that meets current or future needs or unforeseen circumstances. The value of the UMA in Mexico for the 1. January 2022 is 96.22 pesos, since the maximum percentage is 40%, we can calculate this account as follows: 96.22 X 40% = 38.48 pesos per day.

Since it is paid monthly, usually until the last days of each month, an employee`s monthly meal voucher balance would remain as follows: 38.48 X 30 (days in a month) = 1,154.40 pesos.