NATIONAL HOUSING FUND INSTITUTE FOR WORKERS
Enrollment, Payment of Contributions, and Discount rules to the National Housing Fund Institute for Workers.
On the sidelines a seal with the National Shield, which reads: United Mexican States.-Presidency of the Republic.
FELIPE DE JESUS CALDERÓN HINOJOSA, President of the United Mexican States, exercising the power conferred on me by Article 89, a fraction of the Political Constitution of the United States Mexican and based on Articles 31 and 40 of the Organic Law of the Federal Public Administration, 97, fraction III, 110, fraction III and 136 of the Federal Labor Law; 29, 30, 31, 32, 33, 34, 35, 36, 38 and 56 of the Law of the Institute of the Fund National of Housing for Workers and 2, fraction II of the Fiscal Code of the Federation, I have had to issue the following
REGISTRATION, PAYMENT OF CONTRIBUTIONS AND ENTIRE DISCOUNT TO THE INSTITUTE OF THE NATIONAL HOUSING FUND FOR WORKERS
ARTICLE 1. This order is of general and mandatory observance throughout the country and aims to regulate the registration of workers and employers, the determination and payment of contributions, the withholding and the entire discount, as well as the update and surcharges, provided for in the Law of the Institute of the National Housing Fund for Workers.
Failure to comply with the obligations, terms and conditions set out in this Regulation shall be sanctioned in accordance with the provisions of the Law and the Rules of Procedure for the Imposition of Failure to comply with the Obligations that the Law of the National Housing Fund for Workers and their Regulations provide for employers and, as applicable, in the Code and its Rules of Procedure.
ARTICLE 2. For the purposes of this Regulation:
I. Contribution: the amount equivalent to five percent of the workers ' contribution base salary, which employers pay to the Institute;
II. Identification card: the magnetic, digital, electronic, optical, magneto optical or any other type, or the printed document, in which the amount of the contributions to be paid and discounts to be paid to the Institute is determined. Such a cedula may be issued jointly with the Mexican Social Security Institute;
III. Code: the Federation Fiscal Code;
IV. Discount: the amount retained by the employer's contribution base salary pattern credited to the Institute for the amortization of the housing credit;
V. Opinion: the document containing the opinion of the public accountant authorised to rule by the Institute, on the tax situation of a taxpayer, in respect of payments and amounts omitted the Institute in compliance with its obligations under the Law, this Regulation and other applicable legal provisions;
VI. Receiving entities: entities authorized by the Institute to receive payments of contributions, discounts and voluntary contributions in the terms of the Law, this Regulation and other applicable legal provisions.
For the purposes of the above, the Institute will be able to sign collaboration agreements with the Mexican Social Security Institute;
VII. Enrollment: the registration of employers and workers to the Institute;
VIII. Institute: The National Housing Fund Institute for Workers;
IX. Law: the Law of the National Housing Fund for Workers;
X. Pattern: the person who has this character in terms of the Federal Labor Law;
XI. Salary base salary: the remuneration and other concepts that are identified with such a character in Article 32 of this Regulation, which the employer gives to the worker on the basis of the relationship work and services provided;
XII. Secretariat: the Secretariat of Finance and Public Credit;
XIII. Housing sub-account: the integral part of the individual account of the Retirement Savings System, to which the contributions paid by employers to the Institute on the basic salary are allocated for the contribution of their employees;
XIV. Worker: the person who has that character in terms of the Federal Labor Law, and
XV. Accredited worker: the person who has the worker's character in terms of the previous fraction, was granted a housing credit by the Institute.
ARTICLE 3. Patterns are required to:
I. Register and enroll your workers at the Institute;
II. Present to the Institute the notices of change of domicile, denomination or social reason, increase or decrease of tax obligations, suspension or resumption of activities, closure, merger, division, disposal and declaration in a commercial tender, as well as any other circumstances affecting its registration with the Institute;
III. Present to the Institute the high, low, contribution base salary modification, absences and disabilities and other worker data required by the Institute;
IV. Determine the amount of contributions to the National Housing Fund for credit to the housing sub-account and make discounts on the wages of its employees, to pay and to find out the amount of such concepts in the receiving entities or, where appropriate, in the offices of the Institute where it is determined by the Institute;
V. Provide the Institute with information for the individualization of the amounts corresponding to each worker, in relation to the concepts referred to in the previous fraction, and
VI. The others provided for in the Act, this Regulation and other applicable legal provisions.
ARTICLE 4. The Institute shall retain in magnetic, digital, microfilm or any other nature that it determines, the documentation and information contained in the documents originals presented by employers in compliance with their housing obligations to the Institute.
The Institute may issue certifications of the documentation and information thus preserved, in terms of the applicable legal provisions.
ARTICLE 5. The formats that the Institute authorizes for the individualization of the corresponding amounts by way of contributions to the National Housing Fund for its credit in the sub-account housing and discounts to each worker, must contain the information necessary for the identification of employers and workers and will be published in the Official Journal of the Federation.
The design of the formats will be established by the Institute and its presentation may be, if necessary, by document, through magnetic, digital, electronic or any other nature than determine the Institute. These formats will be free to play.
ARTICLE 6. The Institute will be able to agree with the Mexican Social Security Institute the terms for the simplification and unification of the registration process, for the use and presentation of notices, identification cards and formats referred to in this Chapter, as well as for the determination and payment of contributions and whole discounts.
The formats agreed between the Institute and the Mexican Social Security Institute for the simplification and unification of the procedures referred to in the previous paragraph should be published in the Officer of the Federation.
For the assumption provided in the first paragraph of this article, the presentation of the notices to which the employers are obliged will be carried out in the administrative units or places that determine the Mexican Social Security Institute, and will have the same validity before the Institute.
ARTICLE 7. The Institute may, for information purposes, send or receive from the employers, upon request, either in magnetic, digital, electronic, optical, optical, printed, or any other nature defined by the Institute, information related to compliance with its employer obligations as set out in the Act, this Regulation and other applicable legal provisions.
From Notices and Notices
ARTICLE 8. The employers must request their registration at the Institute's offices or, where appropriate, the offices that the authorizes, within five working days of the one in which the first employment relationship is initiated, by means of the employer's registration format which is authorised by the Institute for that purpose.
Derived from the registration process, the employer will retain the same identification number as the Mexican Social Security Institute assigned to it in terms of the Social Security Law and other applicable legal provisions.
The employer must, without exception, use the employer registration number mentioned in the previous paragraph to make payment of contributions and whole discounts, as well as to carry out any processing or verification of obligations to the Institute.
ARTICLE 9. The presentation of the notices of change of domicile, denomination or social reason, increase or decrease of tax obligations, suspension or resumption of activities, closure, merger, division, disposal and declaration in a commercial tender, as well as any other circumstance affecting its registration with the Institute, shall be carried out within five working days following the one in which the corresponding event occurs. For such purposes, the same format used for employer registration must be used and must indicate the status of employee affiliation.
ARTICLE 10. The employer is obliged to report to the Institute, through the format authorized by the Institute, the strike break at his/her company within five working days of the burst. In the same way and within the same period, you must communicate the termination of the strike by accompanying the constances that prove it.
ARTICLE 11. Patterns shall enroll their employees in the offices and means authorized for that purpose by the Institute within five working days of the date of commencement of the employment relationship. In the case of workers providing their services to several employers, the obligation to register them shall be for each employer.
ARTICLE 12. For the registration of workers, employers must present the social security number that the Mexican Social Security Institute has granted to workers and the Corresponding Population Registration Single Key number. In no case will the worker be able to register with more than one Social Security number or Single Key of Population Registration.
ARTICLE 13. The employer will enroll its workers with the base salary they perceive at the time of their employment relationship. For the purposes of the payment of contributions, the minimum wage in the geographical area concerned shall be lower than the minimum wage, and shall be equal to the equivalent of 25 times the general minimum wage in the Federal District.
ARTICLE 14. The upper limit of the payment of contributions referred to in Article 13 of this Regulation is understood by each employer with which the worker has a working relationship.
ARTICLE 15. The employer must notify the Institute, in the formats authorized, of the cases in which the workers are working hours or week. It is understood per week reduced when the worker labours fewer days than those established for a week by the Federal Labor Law and his salary is determined per day worked. It is understood by reduced working day that the worker works for a period of less than the maximum established in that Law and his salary is determined per unit of time.
ARTICLE 16. Any movement that affects the fixed elements of the salary base salary or periodic remuneration previously known in terms of the Social Security Act must be notified to the Institute by the employers by means of the notice of modification of the workers ' salary in the format that for this purpose the Institute publishes in the Official Journal of the Federation. Such notice shall be filed within five working days of the date on which the modification occurred or on the business day preceding the date on which the modification takes effect.
Dealing with movements in the variable elements in terms of the Social Security Law, employers must notify the Institute within the first five working days of the months of January, March, May, July, September and November, changes in the average daily contribution base salary obtained in the previous bimestre.
When workers ' contribution base salary is made up of fixed and variable elements, the movements will be notified, so that it corresponds to each of these elements, within the time limits refer to the preceding paragraphs.
If the modification of the salary base salary is caused by a convention sanctioned by the Board of Conciliation and Arbitration that corresponds, on the occasion of a contractual review, or is the result of a strike, such modification shall be notified to the Institute within 30 calendar days from the day following that of its sanction.
For the purposes of determining the contribution base salary, the provisions of Article 34 of this Regulation shall apply.
ARTICLE 17. Changes to fixed elements, in variable elements, and contractual revision derivatives of workers ' contribution base salary, will have effects from of the date on which they occur.
Changes in descending form of the salary base of workers ' contribution, submitted outside the time limits referred to in the previous article, will take effect from the date of receipt of the relevant notices by the Institute.
ARTICLE 18. The Institute will directly make modifications to the minimum wages of workers who are caused by changes in general minimum wages, adding the proportional to the holiday premium and the water allowance applicable to them.
Only if the percentages by concept of holiday premium and aguinaldo are higher than the minimum rates indicated in the Federal Labor Law, or when the worker receives other benefits that integrate the salary basis of input, the patterns will have to present the corresponding notices.
ARTICLE 19. Workers shall have the right to provide the Institute with the corresponding reports, in case the employer fails to register them, without giving the employer the right to give the employer a compliance with their obligations and exempt them from the penalties they have incurred. The Institute may register workers and employers, without prior management of the persons concerned, and without such registration, where appropriate, free the employers of the responsibilities and penalties to which creditors are made, in accordance with the provisions of the Treaty. established in the Law and its regulatory provisions.
ARTICLE 20. The employer must communicate to the Institute within five working days from the day following the day of the assumption, the casualties of the workers with whom the employment relationship has ended.
The presentation of the notice of absence, within the term set out in the preceding paragraph, shall have its effects from the date indicated by the pattern in that notice, otherwise it shall have effects from of the date of their submission.
ARTICLE 21. Patterns that are permanently or sporadically dedicated to the activity of the construction industry will have the same obligation to enroll and enroll their employees, as well as how to give the modification and low notices referred to in this Chapter.
It is the obligation of the employer to issue and deliver to the workers the written record of the number of days worked and of the salary received, on the dates of payment established, which shall contain the information which requires the Institute.
ARTICLE 22. The employer must provide the Institute with the information, data or documents it requests to verify compliance with the obligations established by the Law and the present Regulation.
From Determination and Payment of Contributions
ARTICLE 23. The employers will have to determine and pay by way of contributions to the National Housing Fund, five percent of the base salary of their workers in the receiving entities that act on behalf of the Institute or, where appropriate, in the offices of the Institute where it is determined by the Institute.
The payment of the contributions shall be due to monthly payments, no later than the seventeenth day of the month following that to which the payment corresponds.
When the last day for compliance with the timely payment is either indeft or Friday, it will be within the meaning of the Code.
ARTICLE 24. It is the obligation of the employer to provide, at the time of payment, the information corresponding to the determined amounts and identification data for each worker individual registration in the housing sub-account.
ARTICLE 25. For the purpose of the presumptive determination of contributions to the Institute, it shall be considered that the omitted are those that result from applying the 5% rate to the amount equivalent to four times the minimum wage daily general of the economic zone of the pattern, elevated to the period that is reviewed, by each worker at his/her service.
ARTICLE 26. Patterns must determine the amount of contributions that correspond to each of their workers.
For the determination and payment of the amount of the contributions, the computer program authorized by the Institute must be used. Employers who have at their service one to four workers may choose to determine the contributions using the free reproduction formats or the identification card.
ARTICLE 27. Without prejudice to the provisions of the foregoing Article, in such cases as it deems appropriate and for information purposes, the Institute shall issue and deliver to the employers the identification card containing a proposal for determination.
Dealing with patterns that have at their service one to four workers shall record in the identification card, where appropriate, all the elements necessary for the exact determination of the contributions and the accompany the payment of the corresponding payment. Employers who have more than four employees at their service must make the corresponding payment using the computer program referred to in the previous article, regardless of the means in which they receive the identification card. In both cases, the payment shall be made in accordance with Article 30 of this Regulation.
The lack of receipt of the identification card issued by the Institute does not exempt the standard of compliance with the obligations provided for in the Law and this Regulation.
ARTICLE 28. When in the determination cedula the pattern warns differences between the information contained in it and the information it holds, it must make the adjustments coming, subject to the established in the Act, this Regulation and other applicable legal provisions.
ARTICLE 29. When the pattern is assigned several employer registration numbers, in the terms of the provisions issued by the Mexican Social Security Institute, it will determine and present for each of them the corresponding contributions in the separate identification cards, except where the Institute expressly and in writing authorizes the obligation to comply with that obligation in a different manner.
ARTICLE 30. The determination cards will be submitted for payment according to the following:
I. In receiving entities when:
a) The determination was made using the computer program authorized by the Institute. In this case, the pattern must deliver the magnetic medium containing the referred determination card, collecting its proof of payment duly sealed by the receiving entity or the payment made through electronic transfers. The payment made through these means will result in the recognition, by the employer, of the data supporting the same, for all legal effects, and
b) The pattern uses the determination cedula issued by the Institute without making adjustments to it. This identification card shall be sealed by the receiving entity as proof of payment;
II. In the Subdelegations of the Mexican Social Security Institute, when using the identification card issued by the Institute making adjustments to it or using the free-play format, and
III. In the Institute, in the case of partial or partial payments resulting from an extemporaneous payment agreement, or any other payment that has the authorization to be made to it.
The determination cedula shall be rejected when it presents damages that prevent its content from being verified or if the sum of the partial amounts does not match the total amount of the determination.
The determination card shall be rejected when it lacks the required data in accordance with the approved formats. In the event of a lack of signature, the identification card shall be accepted if the corresponding payment is made at the time of submission.
ARTICLE 31. The payments covered, as well as the movements or changes that the pattern manifests in the determination card, do not replace the notices to be presented in the terms of the Law, this Regulation and other applicable legal provisions.
ARTICLE 32. For the purposes of payment of the contributions, determination and integer of the discounts established by the Law, the contribution base salary is integrated with the cash payments for daily quota, gratuities, perceptions, food, room, premiums, commissions, benefits in kind and any other amount or benefit to be delivered to the worker for his or her work.
They are excluded as members of the contribution base salary, given their nature, the following concepts:
I. Work instruments, such as tools, clothing, and other like;
II. The savings, when integrated by a weekly, fortnightly or monthly deposit of an equal amount by the worker and the employer; if such savings are constituted in a different way or the worker to retire more than twice a year, will integrate the contribution base salary;
III. The amounts granted by the employer for union-based social purposes;
IV. The additional contributions that the employer agrees to grant in favor of its employees for retirement insurance fees, advanced age and old age;
V. Contributions to the Institute that cover employers 'employers' fees, fees to the Mexican Social Security Institute that are required to cover employers, as well as the participation of workers in the profits of companies;
VI. The power and room when the workers are delivered in a burdensome manner. It is understood that these benefits are onerous when the worker pays for each of them, at least, twenty per cent of the daily minimum wage, which rips in the Federal District;
VII. The pantries in kind or in money, as long as their amount does not rebase forty percent of the daily general minimum wage in force in the Federal District;
VIII. The awards for assistance and punctuality, provided that the amount of each of these concepts does not rebase ten percent of the contribution base salary;
IX. The amounts contributed to constitute funds from any pension plan established by the employer or derived from collective hiring. The pension plans will be only those that meet the requirements set by the National Commission for the Retirement Savings System, and
X. The extraordinary time within the margins outlined in the Federal Labor Law.
The amounts exceeding the limits laid down in the concepts provided for in fractions VII, VIII and X of this Article shall be integrated into the basic contribution salary.
For the concepts mentioned in this article to be excluded from the contribution base salary, they must be recorded in the pattern accounting.
ARTICLE 33. To determine how the contributions are paid, the following rules apply:
I. The calendar month will be the payment period for contributions;
II. To set the daily contribution base salary, in case it is paid per week, fortnight or month, the corresponding remuneration will be divided between seven, fifteen or thirty, respectively. Similar procedure shall be used where the salary is fixed for periods other than those specified;
III. If by the nature or peculiarities of the tasks, the base salary of the contribution is stipulated per day worked or per unit of time, that base salary of contribution will be determined by adding the wages to be paid by the worker for the days worked in the week or those obtained for each unit of time, plus the benefits which are integrated and the proportional portion of the seventh day and divided among seven; the ratio obtained shall be the contribution base salary, and
IV. On the assumption that the worker is working day and week, the employer will determine the contribution base salary according to whether it is estimated per day or per unit of time, using the formula corresponding to the previous fraction.
In no case, the contribution base salary may be less than the minimum in force in the geographical area concerned.
ARTICLE 34. To determine the contribution base salary, the following is the following:
I. When in addition to the fixed elements of the salary the worker regularly receives other periodic remuneration of previously known amounts, these will be added to these fixed elements, in the terms established in the Social Security Act;
II. If by the nature of the work, the contribution base salary is integrated with variable elements that cannot be previously known, the total revenue collected during the two years will be added. prior immediate months and shall be divided between the number of days of paid salary. If this is a new income worker, the employer will take the likely salary that would correspond to it in that period.
A wage is understood to be the remuneration that the worker is entitled to receive on the basis of the employment relationship and the services provided, whether or not such remuneration has been charged, and
III. In cases where the salary of a worker is integrated with fixed and variable elements, it will be considered as a mixed character, so, for the purposes of input, it will be added to the fixed elements the average obtained from the variables in terms of what is set in the previous fraction.
ARTICLE 35. When in a calendar month no wages are paid for worker absences to work, but the employment relationship subsidizes, the contributions will be determined in accordance with the The following rules:
I. If the absences are for less than eight days, consecutive or not, they will be deducted for the calculation of the working days in the month in question;
II. If the absences are for eight days or more, consecutive or not, the pattern will be released from the payment of contributions, provided that you have timely submitted the worker's leave notice;
III. If periods of absence are covered by certificates of incapacity issued or expressly authorized by the Mexican Social Security Institute, the obligation to pay contributions for the periods that they cover, and
IV. When the working relationship is suspended due to a strike, the employer shall only be obliged to pay contributions and, where appropriate, its legal accessories if the payment of wages is determined fallen to strike workers by search, convention, arbitration or award of the competent Conciliation and Arbitration Board, in the proportion corresponding to such fallen wages.
ARTICLE 36. The failure to comply with the employer's obligation to register its employees with the Institute or to submit the salary modification notices does not exempt the employer from the obligation to pay the fees. corresponding contributions.
The obligation of the employers to pay contributions will remain until the workers ' notice of absence, closure or suspension of activities is not present, without prejudice to the penalties imposed by the The creditor shall be liable for the failure to submit such notices.
If it is detected that the contributions were covered by another employer, the Institute will release it from such a payment, provided that it is not a pre-existing working relationship to the corresponding discharge.
ARTICLE 37. The patterns that are dedicated to the construction industry, shall comply with the obligation to pay contributions on the same terms as provided for in this Chapter and must present a determination card including permanent and casual workers.
The Institute will promote the simplest form for the registration of casual workers specifically dedicated to the activities of the construction, so when it is not possible to identify To these workers, the payment shall be made in the format and under the terms determined by the Institute, being applicable in any event as indicated in the following paragraph.
The amounts collected that cannot be individualized, will be kept in an account until as long as it is not possible to individualize them by means of the accreditation that they carry out the patterns or the own workers. This account will be handled under the same criteria applied to the individual resources of the National Housing Fund.
ARTICLE 38. The payments made by the employer are understood to be received by the Institute, without prejudice to the fact that it can exercise its powers of verification in the terms provided for in the Law, the present Regulation and other applicable legal provisions, in order to verify compliance with the employer's obligations, and to require the information which served as a basis for the determination made by the employer himself and the others he considers relevant.
ARTICLE 39. The failure to pay the contributions and the whole of the discounts within the time limits established by the Law and this Regulation, will cause updating and surcharges to from the day on which the deadline is concluded, in terms of the Code.
The update will be caused by each month and the surcharges for each month or fraction that elapses from the day the payment should have been made and until the payment is made.
When the update or the surcharges determined by the employer are lower than the ones it was supposed to cover, the Institute will accept the payment without prejudice to the exercise of its powers of verification to demand the corresponding differences.
ARTICLE 40. The Institute, at the request of the employers and in the terms of the Code, the Law and the rules to be issued by its Board of Directors, may authorize the extension of the payment of the debits derived from uncovered contributions and their accessories, and such patterns shall provide the information necessary for the individualisation of the contributions to the housing sub-account.
ARTICLE 41. The Institute will authorize the return of the payments or the integers made in excess or unduly. In any case the returns must be made in accordance with the provisions of the Code.
From the Retention and Discount Integer for Credit Amortization
ARTICLE 42. Housing credits must be amortized through the discounts that employers make to the wages of accredited workers. For these purposes, the basic salary provided for in Articles 32, 33 and 34 of this Regulation shall be paid without a higher salary cap.
ARTICLE 43. The employers will find out monthly the amount of the discounts, no later than the seventeenth day of the month following that to which the payment corresponds in the receiving entities or in the offices of the Institute when determined by the Institute.
When the last day for compliance with the timely payment is either indeft or Friday, it will be within the meaning of the Code.
ARTICLE 44. When the Institute grants housing credit to a worker, it will notify the employer or employers of the employer, through the discount withholding notice, where they are shall record the data relating to the credit, as well as the percentages or amounts to be counted against the basic contribution salary. Similarly, the Institute will act with respect to workers already accredited when they acquire a new employment relationship.
If in accordance with Article 27 of this Regulation, the Institute includes in the identification card the data relating to the credit, as well as the percentages or amounts to be counted from the basic salary of the the contribution of the accredited workers, even if the employer has not received the notice for deduction of discounts, the said identification card will make the times of this notice and the employer will be obliged to initiate the retention and to find out the discounts.
If the Institute removes the credit data from any or some of the accredited workers from the identification card, even if the employer did not receive the suspension notice on the discounts, such a cedula will make the times of this notice and the employer must suspend the discounts to those workers, from the date of receipt of the same.
The pattern may query the discount or discount notice through the Institute's website.
The pattern must start the hold and the integer of the discounts from the day following the one in which you receive the discount retention notice or the determination card in which the data is displayed. credit to some or some of your accredited workers, whichever comes first. In the event that there are discrepancies between the data contained in one document and another document, the pattern must address those identified in the determination card.
ARTICLE 45. The integer of the discounts will be made in conjunction with the employer contributions in the identification cards, which must contain the worker's identification data credited, the credit granted and the related contributions to the housing sub-account.
ARTICLE 46. The discount mode to the accredited worker's salary that the employer will have to attend will be the one indicated in the discount retention notice or in the identification card that the Institute notifies.
The modalities of the discount to the salary will be determined according to the rules that the Board of Directors of the Institute will issue for this purpose. These modalities must be freely accepted by the worker.
ARTICLE 47. Where the perceptions of the accredited worker are of a general minimum wage in the geographical area in which they provide their services, the discount for the depreciation of their credit shall not exceed 20% of the same, regardless of the discount mode that is reported through the determination card or hold warning.
If the accredited worker's perceptions are greater than a general minimum wage in the geographical area where he provides his services, the employer must retain and find out the total amount of the discount that corresponds to him. indicated in the discount retention notice or determination card.
ARTICLE 48. The lack of receipt of the determination cards does not exempt the employer from the obligation to retain and find out the discounts provided for in the Law, when it has received the notice for the withholding of discounts.
ARTICLE 49. The employer obligation to make and find discounts will only be suspended when no wages are paid for absences in terms of Article 35 of this Regulation.
In the case of disabilities, only the obligation to make and enter the discounts will remain when the employer has an indirect payment agreement and reimbursement of subsidies with the Mexican Social Security Institute.
ARTICLE 50. In terms of the provisions of the Law and the Code, the employers are jointly and severally responsible for the entire discount to the Institute.
The liability of the employers on the whole of the amortisation of the claims shall be as from the date on which the discounts are to be initiated, in accordance with Article 44 of this Regulation and up to the date of entry into force. presentation of the worker's leave of absence or when the Institute notifies them of the notice of suspension of the discounts.
ARTICLE 51. During the period of suspension of the employment relationship notified to the Institute by the employer, the worker shall be solely responsible for the depreciation of his/her credit against the Institute, in terms of the Rules for the Grant of Credits and the respective contracts.
The obligation of the employer to find out the respective discount to the strike period will remain in place at all times when the resolution condemns it to the payment of fallen wages. Without prejudice to the foregoing, it is for the worker to pay the write-downs directly after two years after the strike break, the respective resolution has not been issued.
ARTICLE 52. The pattern that you omit to make the corresponding discounts must find out on your own the credits for the amortization of the respective credits.
Notwithstanding the above paragraph, if the worker's absence is demonstrated or is detected that the corresponding periods were covered by the worker himself or by another employer, provided it is not a pre-existing employment relationship to the respective lower level, the Institute shall release the standard of such payments up to the amounts covered, without prejudice to the penalties for the failure to submit such notices. corresponding.
ARTICLE 53. The discounts entered by the employer are understood to be received by the Institute, without prejudice to the fact that it may exercise its powers of verification under the terms provided for in the Law, this Regulation and other applicable legal provisions to check compliance with the employer's obligations and to require the information which was the basis for the determination made by the employer himself and the others he considers relevant.
ARTICLE 54. When the employer ceases to have an employment relationship with a worker who has been granted housing credit by the Institute, he/she may inform the worker of the right to request an extension for the payment of the said credit.
From the Option to Dictate by Authorized Public Counter
ARTICLE 55. Patterns that choose to rule through authorized public counter will be subject to the provisions of this Chapter.
ARTICLE 56. The public accountant who intends to rule for the purposes of this Chapter shall request it in the formats to be published in the Official Journal of the Federation, the reproduction of which may be carried out in the form and terms that the Institute points out, as well as credit that it has a public accountant record in force at the Secretariat.
For these purposes, the Institute will grant a registration number to the authorized public accountant.
ARTICLE 57. The public counter authorized in terms of the preceding article must:
I. Report to the Institute any changes to the data you provided in your application for registration, within a period of fifteen calendar days from the date it occurs, and
II. Check within the first three months of each year, that you are an active partner of a college or professional association and present evidence of compliance with the continuing education standard.
ARTICLE 58. They are impediments to an authorized public accountant being able to rule on compliance with the obligations that the Law and its Regulations impose on employers, the following:
I. Being a spouse, relative for in-line consanguinity without limitation of grade, collateral within fourth grade or by affinity, of the owner or principal partner of the company or of any director, administrator or official who has administration intervention;
II. Prestar or have provided services during the preceding year in the form of a subsidiary or subsidiary, subsidiary or which is economically or administratively linked to the employer itself. pattern, whatever the way you are designated and paid for your services. The Company's Commissioner is not considered to be prevented from ruling, unless another cause of those mentioned in this Regulation is present;
III. Having or having had, during the exercise that understands the rule, some interference or economic linkage in the business of the pattern;
IV. Be an agent or stock broker that is active in your professional exercise;
V. Be linked to the pattern in such a way that it prevents you from having independence or impartiality of criteria or that the results of your opinion determine your emoluments;
VI. Be providing your services to the Institute or other competent tax authority to determine federal or local contributions, and
VII. Being in a situation analogous to those mentioned, which might affect your impartiality.
In all cases the authorized public accountant who submits an opinion to the Institute must declare in written form and under protest to tell the truth that it is not in any of the alleged alleged of this article.
ARTICLE 59. For the issuance of the opinion referred to in this Chapter, the employer shall submit to the Institute within four months of the termination of the previous immediate fiscal year, the notice of opinion in the approved formats, which shall be published in the Official Journal of the Federation, the reproduction of which may be carried out in the form and terms indicated by the Institute. If the notice refers to earlier periods or periods, it may be filed on any date, except where the Institute determines otherwise.
When the employer has assigned multiple employer records and intends to rule, some or all of them will present the notice to rule, for the fiscal year or period rule.
ARTICLE 60. The notice referred to in the previous article will be signed by the employer or his legal representative and the authorized public accountant who will rule and only be valid for the financial year. Tax or period and the employer's registration as indicated.
Patterns that are dedicated to the construction industry may submit an opinion notice in the terms of the preceding paragraph or for each of their works. In this case, the notice shall cover the full period of execution of the work and the benefits provided for in Article 79 of this Regulation shall apply only in relation to the works that have been established.
The opinion shall be deemed to have been accepted if, within a period of 15 working days, counted from the day following the date of receipt, no notification is given.
The period to be ruled will be the previous immediate exercise. Where the notice of opinion is as a result of the audit powers of the Institute other than a visiting order, the period to be ruled shall be two previous immediate years.
ARTICLE 61. The opinion notice will not have effects when any of the following circumstances occur:
I. Do not comply with the requirements of Articles 59 and 60 of this Regulation;
II. The authorized public counter record is suspended or canceled;
III. For being notified of an audit visit order, except as stated in Article 62 of this Regulation, and
IV. When you are practicing an audit visit that involves the period that you request to rule.
ARTICLE 62. When a home visit order is notified but not initiated the documentary review, taking into account the background of the pattern with respect to the obligations that The Law, this Regulation and other applicable legal provisions impose on it, the Institute may authorize the opinion for the last three years.
Once the ruling is authorized, the employer may not opt for any other regularization procedure unless the Institute authorizes it in writing.
ARTICLE 63. The pattern may replace the designated authorized public accountant by giving notice to the Institute before the end of the deadline for submitting the opinion. The same shall apply when the authorised public accountant is unable to deliver the opinion for physical incapacity or impairment.
For the purposes of the preceding paragraph, the filing date shall be considered as the date of the original notice and the Institute may grant an extension of sixty calendar days for the delivery of the opinion, in terms of the analysis that you perform.
ARTICLE 64. The employers who have submitted to the Institute the notice to give an opinion may desist from concluding their opinion within three months of the submission of such notice, communicating it in writing to the Institute.
ARTICLE 65. The opinion shall be specific and independent of any other in respect of the same pattern and surrender by the authorized public accountant within a maximum period of six months from from the date of submission of the notice of opinion or within the period referred to in the extension, in the terms set out in this Regulation, if it has been granted.
The extemporaneous presentation of the opinion or the failure to present it will result in the imposition of the penalties provided for in this Chapter.
ARTICLE 66. The Institute may grant an extension for up to sixty calendar days for the submission of the opinion, the annexes and the documents forming part of it, provided they exist duly proven causes to prevent their delivery within the time limit referred to in Article 65 of this Regulation.
The request for an extension for the submission of the opinion shall be signed by the employer or by his legal representative and by the authorised public accountant and shall be submitted no later than one month before the date of the application. expiry of the relevant period. The extension shall be deemed to be authorized if, within the 15 calendar days following the date of submission of the application, the Institute does not notify the respective decision. Once the extension has been granted, in no case will the authorised public accountant be replaced.
The opinion, the annexes and the documents submitted outside the time limits provided for in this Regulation shall not have any effect unless the Institute considers that there are grounds for admitting them, which shall communicate such a fact to the master with a copy to the authorised public accountant within three months of the date of its submission.
ARTICLE 67. The authorized public accountant shall be responsible for the opinion being formulated in accordance with the provisions of the Law and this Regulation in order to obtain evidence adequate and adequate to support their opinion regarding the compliance with the same in relation to the registration of employers, the registration of their workers, the changes in wages and the losses, as well as the basis for settling the payment of the contributions and the discount integer.
ARTICLE 68. The documents that the authorized public accountant prepares for review and that the employer must present to the Institute shall be integrated by employer record in a single file that contain a letter of presentation of the opinion, opinion logbook and annexes.
The cover letter shall be drawn up in accordance with the format published in the Official Journal of the Federation, the reproduction of which may be carried out in the form and terms indicated by the Institute and shall contain the autograph of the master or his legal representative, as well as the authorized public accountant who rules.
ARTICLE 69. The opinion shall adhere to the text approved by the Institute, which is published in the Official Journal of the Federation and shall contain the following:
I. The opinion, demonstrating in protest to tell the truth that it was prepared in compliance with the Law and its Regulations, must be carried out in accordance with the generally accepted auditing standards and audit procedures applicable in the circumstances. The opinion may be:
b) With caveats;
c) With opinion abstention, or
d) With negative opinion.
II. The indication that if by paying their contributions or finding out the discounts for the financial year, the pattern incurred omissions that would not have been corrected before the delivery of the opinion, Note the omitted concepts;
III. The employer record and the exercise or period you have ruled;
IV. Where appropriate, the reasons for which the authorized public accountant determines that it is not feasible to formulate an opinion with all its annexes, and must explain to the Institute in which they consist reasons, and
V. The registration number before the Institute, name, and signature of the authorized public counter.
ARTICLE 70. If the revision of the authorized public accountant is detected amounts omitted by way of payment of contributions and integer of discounts, these may be determined and paid before the delivery of the opinion, in the approved identification cards or those generated by the computer programme authorised by the Institute. The differences identified in the opinion by the concepts of payment of contributions and integer of discounts shall be covered with the respective update and surcharges.
ARTICLE 71. The attachments prepared by the authorized public accountant will consist of:
I. Report regarding the status of the rule pattern to be provided through the document containing:
a) Description of the general characteristics of the pattern, and
b) Classes and characteristics of the collective and individual work contracts type, if any. If contracts of a different nature or service provision exist, the general characteristics of such contracts shall be indicated;
II. Analytical table of the bases for making the contributions and discounts omitted and determined in the review, as well as the information on the payments or differences determined by each worker, indicating the number of workers reviewed and regularized;
III. Analysis of total perceptions by groups or categories of workers, indicating whether or not they accumulated to the base contribution salary, pointing out in all cases the elements that served basis for this;
IV. Reconciliation of the total of workers ' perceptions in accounting records against the basis of wages manifested for the Institute, as well as against what is declared for the purposes of the tax on the income.
The Annex referred to in the preceding paragraph shall be accompanied by an analysis of the total amount of the contribution base salary in accordance with the ceilings indicated by the Law, surplus and amount of perceptions variables of the twelfth month preceding the year of the judgment and of the twelfth month of the exercise ruled, and
V. Report of the activity or activities performed by the pattern and its classification.
The annexes mentioned in fractions II and V of this article must be subscribed by the employer or by your legal representative. The authorised public accountant shall sign the entirety of the annexes and enter their name, as well as their registration number as a public accountant to the Secretariat, and must be presented in a progressive manner and in the order in which they appear in the Article.
ARTICLE 72. For patterns that are dedicated to the construction industry that rule by fiscal or work exercise, in addition to the annexes mentioned in the previous article, the public accountant The following shall be added to the opinion:
I. Cedula descriptive of the location of the work or works executed in the exercise or period ruled;
II. Cedula analytic of total payments for remuneration to workers for each of the works initiated, in process, suspended, cancelled or completed in the exercise or period ruled and relating to the employer register to be delivered;
III. Cedula descriptive of natural and moral subcontractors, pointing out their employer registration number for each of the works of the exercise or period ruled, relating to the employer's registration to be ruled, and
IV. Educate the analytics of contribution payments and integer discounts broken down by each of the works of the exercise or period.
ARTICLE 73. The presentation of all the formalities referred to in this Chapter may be carried out by means of magnetic, digital, electronic, optical, magneto optical or any other nature authorized by the Institute.
In replacement of the autograph signature, electronic identification means will be used that will produce the same legal effects as the documents signed autographically, so they will have the same value evidentiary that the applicable legal provisions grant them to them.
ARTICLE 74. In the opinion issued by the authorized public accountant, the auditing standards referred to in Article 69 (I) of this Regulation in the form shall be deemed to be fulfilled. next:
I. Those relating to the professional capacity, independence, and impartiality of the authorized public accountant when:
a) Your registration with the Institute is in place, and
b) Do not have an impediment, and
II. Those relating to professional work, when:
a) The planning of work and the supervision of its auxiliaries allows you to allow sufficient evidence to substantiate your opinion;
b) The study and evaluation of the internal control system of the standard allows you to determine the scope and nature of the audit procedures to be used, and
c) The evidentiary elements of information contained in the accounting records of the pattern and relative notes, when they are sufficient and appropriate for their reasonable interpretation.
ARTICLE 75. In the event that the authorized public accountant lacks elements, it will deliver negative opinion or abstention, and clearly mention the impediments and their effect and, if possible, the quantification of the obligations of the Law in charge of the standard.
ARTICLE 76. The opinions that are issued by the public accountants authorized in connection with the fulfilment of the obligations established by the Law, this Regulation and other legal provisions Applicable assumptions shall be assumed. The opinions, interpretations or determinations contained in the opinions do not oblige the Institute, so at any time it may exercise its powers of verification and issue the corresponding settlement in case of differences arising from the analysis of the opinion.
ARTICLE 77. The Institute will review the opinion and its annexes according to the following guidelines:
I. Require written to the authorized public accountant, with copy to the pattern:
a) Any information that conforms to this Regulation should be included in the opinion ring;
b) The work papers produced for the purpose of the audit, which, in any case, are understood to be the property of the authorized public accountant, and
c) The information and documents pertaining to the items subject to clarification, to ensure compliance with the legal obligations of the employer.
The deadline for submission of the requested information and documentation to the authorised public accountant shall be 15 working days from the day following the notification of the requirement, and
II. Require the employer, with copy to the authorized public accountant, the information and documentation referred to in subparagraph (c) of the previous fraction, in the terms accepted in the request for an opinion, where such information or documentation has not been provided by the authorised public accountant, as well as the display of the accounting systems and records and original documentation, in cases where this is deemed necessary. For compliance with the requirement, the same term as stated in the previous fraction shall be granted.
ARTICLE 78. Formulated the requirements referred to in the previous article and if the opinion does not satisfy the requirements stated in this Regulation, it will do so from the knowledge of the employer and the accountant Authorised public, who shall have a period of 15 working days to state what is appropriate to them. After that period, the Institute shall issue the appropriate resolution and shall, where appropriate, exercise the powers of verification granted to it by the Law.
ARTICLE 79. Patterns that choose to voluntarily rule in the terms of this Regulation will benefit from the following benefits:
I. They will not be subject to home visits by the or the exercises that have been ruled and those prior to them, except that there is specific denunciation of some or some workers or that when reviewing the the opinion is in its form irregularities of such a nature as to force the authority to exercise its powers of verification;
II. No difference determination cards will be issued to your position arising out of the payment verification procedure, referred to the ruling exercise, provided the conditions are met. following:
a) That the authorized public accountant has concluded and submitted the corresponding opinion;
b) That the registration notices and the salary modifications arising from the said opinion would have been presented by the employer in the formats arranged for this purpose in terms of the present Regulation, and
c) That the contributions or discounts for amortisation of housing credits in charge of the employer, arising from the opinion, have been settled in full or that for the case of contributions, The Code and its Rules of Procedure, the Code and its Rules of Procedure, andcorresponding guarantee, in terms of the Law and its Regulations,
III. In cases where the identification cards have already been issued for differences and the opinion is in the process of formulation, the standard must be clarified and must be cleared. the balance in charge, taking into account the authorised public accountant which it rules, as part of its review in the determination of the differences resulting in its audit in specific form by the workers and for the periods which are would have been issued.
ARTICLE 80. Regardless of what is indicated in section II of the previous article, if as a result of the opinion irregularities are determined by the employer, the employer must elaborate and present, in your case, the enrollment notices and salary modifications you are required to.
ARTICLE 81. When the Institute detects irregularities in the preparation of the opinion, which are attributable to the authorized public accountant, it may be sanctioned in the following terms:
I. Amonstation when:
a) If the information referred to in Articles 68, 69, 71 and 72 of this Regulation is incomplete;
b) When the opinion and the annexes referred to in Articles 68 and 71 of this Regulation are presented ex-temporaneously;
c) If you do not meet the requirements of the Institute to clarify your opinion, in the terms of Article 77 of this Regulation, and
d) Do not comply with the requirements of Article 57 of this Regulation. In the case of the continuing education standard, the Institute shall advise the Institute for each quarter that elapses without complying with that obligation.
II. Suspension of authority to the Institute:
a) For up to one year, when you accumulate three admonitions;
b) For up to two years in the following situations:
1. When you do not formulate the opinion and attachments you must do so;
2. When you have submitted incomplete either the opinion or the attachments, the authorized public accountant does not make any clarifications requested by the Institute, and
3. When the documentation requested by the Institute is not submitted within the appropriate time limit, or the extensions granted or the new requirements requested by the Institute are not addressed. the Institute;
c) For up to three years when the submitted opinion has been made in contravention of the provisions of the Act, its Regulations or generally accepted auditing standards;
d) When you are subject to prosecution for the alleged commission of a criminal offense or for intentional offenses that warrant corporal punishment. In this case, the suspension will last until the final resolution of that process, and
e) For the period when you provide your services to a competent tax authority to determine federal or local contributions, and
III. Cancellation of the Institute's authorization:
(a) Where there is a recurrence of violation of the provisions governing the formulation of the opinion and other information for tax purposes. It is understood that there is recidivism when the authorized public accountant accumulates three suspensions;
b) When the statement ending the process referred to in point (d) of the previous fraction is damning;
c) By ceasing to be an active partner of a professional body of public accountants, recognized by the Federation of Professional Professionals;
d) When establishing employment relationship with the Institute;
e) When your public counter record is no longer valid at the Secretariat;
f) If you omitted to report to the Institute in the event that you find yourself in the assumptions outlined in Article 58 of this Regulation, and
g) If you have the pattern quality, you do not meet the obligations under the Act and its Regulations.
The computation of the infractions identified in fractions I and II of this article will be made regardless of the pattern to which the authorized public accountant is ruling the compliance of their legal obligations.
ARTICLE 82. The Institute shall exercise the powers referred to in section III of the previous article according to the following procedure:
I. Defended the irregularity, this shall be made of the knowledge of the authorized public accountant, so that within a maximum period of fifteen working days it will manifest what is at its right and present the relevant documentary evidence in his/her discharge, which shall accompany his/her writing, and
II. Sold out of the phase indicated in the previous fraction, with a view to the elements in the file, the Institute shall issue the resolution as appropriate and, if appropriate, give written notice to the Agency. Professional and the Federation of Professional Colleges, to which the authorized public accountant belongs.
ARTICLE 83. The patterns that by itself or by person prevent by any means that the authorized public accountant with which they have jointly subscribed the corresponding notice, carry out the review of their payrolls, policies, accounting records and other documentation, and which of origin for a negative opinion, with no opinion, or with no opinion, will be subject to an audit visit.
ARTICLE 84. The employers required in terms of the Act to present a copy with a self-reporting firm of the tax situation report, shall submit the annexes concerning the contributions by way of employer contributions to the Institute within a period of 15 working days after the due date for submission to the Secretariat. The submission shall be made in the terms and conditions set out in Article 73 of this Regulation.
FIRST. This Regulation shall enter into force on the day following that of its publication in the Official Journal of the Federation.
SECOND. The Enrollment Regulation, Payment of Contributions, and Discounts to the Institute of the National Housing Fund for Workers is repealed, published in the Official Journal of the Federation on December 9, 1997.
THIRD.- The other regulatory or administrative provisions that are or are not subject to this Regulation are repealed.
FOURTH. The cases that are in the process initiated on the basis of the repealed Regulation must be concluded as provided for in the and other applicable provisions.
QUINTO. The employer obligation referred to in Article 12 of this Regulation will be replaced by the obligation to provide only the Single Key to the Population Register, once the Mexican Social Security Institute replaces the Social Security by the Single Key of Population Registration.
Given at the Federal Executive Branch, in Mexico City, Federal District, three days in the month of February of two thousand twelve.- Felipe de Jesus Calderón Hinojosa.-Heading.-The Secretary of Finance and Public Credit, José Antonio Meade Kurirena.-Heading.-The Secretariat of Labor and Social Welfare, Rosalinda Velez Juarez.-Heading.