Article 27 of Mexico’s Social Security Law lists what is excluded from the wage base for social security contributions. Section VII names “los premios por asistencia y puntualidad” (bonuses for attendance and punctuality), as long as each does not exceed ten percent of the wage base.
In a criterion reported in January 2025, the social security institute IMSS stated that such bonuses must be conditioned on “asistencia perfecta o puntualidad” (perfect attendance or punctuality). It was aimed at bonuses paid without these conditions.