Note published on December 9 in El Informador, Empresas [Companies] Section by SUN.
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The year-end bonus is a right corresponding to workers that provide their services to an employer, whose employment relationship is ruled by the Federal Labor Law. It must be paid before December 20.
But what will happen with the workers who due to the changes to the legislation ceased be outsourced or subcontracted and changed employers?
Will you get a year-end bonus if you worked in outsourcing?
The reform preventing companies from subcontracting workers to perform permanent work came into force on last September 1. Outsourcing is only permitted for specialized or temporary tasks.
Workers who were outsourced and were hired by companies are entitled to the year-end bonus.
“Many workers went through an employer substitution and, when that happens, the substituting employer assumes all obligations and would have to pay the full year-end bonus or that corresponding to the time that the worker worked with the service company”, said the directing partner of De la Vega & Martínez Rojas, Ricardo Martínez Rojas.
But “if he was given a severance payment by the outsourcing company and then was re-hired, he should have been paid the proportional part of the year-end bonus at the time in which he received his severance pay”, said Martínez Rojas.
In this case, he should be paid four months, that is, from September to December, equivalent to 5 days of salary.
Academic Irma Pérez Cancino, of the Chiapas campus of the Escuela Bancaria Comercial, and Gabriela Aguirre, financial trainer from Coru, explained that the year-end bonus is a right corresponding to all workers, with a minimum of 15 days of salary, which must be paid before December 20, provided that the worker has worked the full year.
But if they did not work during the full year, they will only get the corresponding part.
For example, if they started work in April, they are only entitled to 75% of the 15 days. They explained that the equivalent of 1.25 days must be paid as a year-end bonus for each month that a person works.
Pérez Cancino said that there is a part within this amount that is exempt from taxes, equivalent to 30 days of the UMA [Unit of Measure and Update], that is, equivalent to approximately 2 thousand 724 pesos; therefore, if the worker receives a similar amount, it is exempt, but if the amount is larger, it will be taxed with Income Tax.