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Nota
Informativa / Informative Note
09 / 2005 Prestaciones de previsión Social – Incrementos Salariales por revisiones contractuales / Social welfare benefits - Union Contract bargaining agreements Septiembre / Septembre 2005 CAPIN, CALDERON, RAMIREZ Y GUTIERREZ-AZPE, S.C. |
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I. Modificación – prestaciones de previsión social Actualmente, los trabajadores no pagan impuesto sobre la renta por el total de la previsión social que reciben, cuando la suma de su sueldo más prestaciones no supera los siete salarios mínimos. La Comisión de Hacienda de la Cámara de Diputados aprobó un dictamen que da marcha atrás a la reforma que se propone sobre la Ley del Impuesto Sobre la Renta (LISR) que grava la previsión social. Dicho documento regresa a la LISR el mismo tratamiento fiscal que tienen actualmente las prestaciones sociales. Elimina en tal virtud de la LISR los artículos que entraría en vigor el primero de enero del 2006 que prevén una exclusión para efectos fiscales de hasta 6 mil 333 pesos para cada trabajador por concepto de previsión social. Desaparecen igualmente los subsidios para el empleado y para la nivelación de ingresos y la nueva estructura de tarifas para personas físicas. Se busco establecer de nueva cuenta el esquema fiscal para personas físicas que estaba vigente hasta 2005, estableciendo la desgravación de la tasa marginal máxime en forma gradual para que en el año 2006 se aplique una tasa marginal del 29 por ciento. De acuerdo con el dictamen aprobado, en el 2007 la tasa del ISR llegaría al 28 por ciento y se mantendría la aplicación del subsidio fiscal y el crédito al salario que tiene cada trabajador. Dicho dictamen aprobado ha sido pasado al pleno; mantiene en el mismo el artículo que obliga a los patrones a dar de alta a sus trabajadores al Seguro Social como requisito para que los sueldos que pagan sean deducibles de impuestos, lo que constituye una medida en beneficio de los propios trabajadores que les garantiza que cuando presten sus servicios a un patrón, gozarán de los beneficios que las leyes sobre seguridad social les confieren. Por lo anterior, debemos esperar para saber cual será la decisión de la Cámara de Diputados respecto a dichas reformas y modificaciones que proponen sobre la LISR, y particularmente sobre las prestaciones de previsión social que actualmente los patrones otorgan a sus trabajadores. II. Alza salarial – antecedentes agosto 2005 El
incremento nominal promedio ponderado de las revisiones contractuales
del mes de agosto fue de 4.2 por ciento por cada trabajador, lo que
beneficio a 212 mil 581 empleados, revelan datos de la Secretaría
del Trabajo y Previsión Social (STPS). |
I. Ammendment – social welfare benefits Currently, the employees do not pay income tax for the total amount receive for social welfare, when the sum of the salary plus benefits exceeds seven minimum wages. The Tax Commitee of the House of Representatives approved an appraisal that returns said ammendment to the current Income Tax Law (ITL) that tax social welfare benefits. Said document returns to the actual tax threatment that ITL contained upon the social welfare benefits. It eliminates from ITL the sections that will be in force on January 1st, 2006 that foresee an exclusion for tax purposes up to 6 thousand 333 pesos per each employee for social welfare benefits. It dissapears as well the employees subsidies, subsidies for leveling income and the new structure of fees for individuals. Said apprraisal seek to establish again the tax scheme for individuals that is currently in force until 2005, establishing in a gradual form the non taxation of the marginal maximum rate, so that in year 2006 a marginal rate of 29 percent is applicated. Pursuant to the approved appraisal, in year 2007 the income tax rate would reach 28 per cent and would mantain the application of the tax subsidy and employees credit that each one have. Said
appraisal was approved and it has been passed to the plenary session of
the House of Representatives; it mantains the same section that binds
the employers to register its employees to the Social Security Institute
as a condition for deducting the taxes paid for salaries, measure that
benefits the employees so that at the time they render services for an
employer will enjoy the benefits established by the social security laws. II. Salary increase - background August 2005 The symbolic average increase of the contractual review procedures of the month of August was of 4.2 per cent for each employee, situation that benefit 212 thoousand 581 employees, pursuant to the data revealed by the Secretary of Labor (SL). In said month, 531 collective agreements were reviewed in its salary and contractual basis, emphazising the eight negotiations made in the metalurgic and siderurgic industry, due to the fact that the highest increase on an average basis was of 7.6 per cent. Another industry that got an important salary increase was the chemical farmaceutical , in which the average of the 42 reviews that were conducted was of 6.4 per cent. The mining industry was the third in matters related to salary increase with a 6 per cent. The sectors that registered the lowest increase in salaries upon August was the telephonic and concret industries, in which the average increse of the conducted reviews were respectively of 2.6 and 3.5 per cent. Other industries that had salary and contractual reviews with the Conciliatory Officers of the Federal Board of Conciliaiton and Abirtration were the textil industry with 21 agreements for an average of salary increase of 4.5 per cent; electric with four reviews and an increase of 4 per cent; autoparts and automobiles with 16 negotiations and a 4.3 per cent of increase. Other industries reviewed their conditions, such as the paper, food, glass, banking, tranportation, radio and television, commerce, beverages and cinematographic. It is important to mention that August has been one of the most conflictive months upon negotiation, due to the fact that nonetheless the agreements and minutes agreed by the parties, some of the strikes were not able tobe solved. Such is the case of Siderurgica Lazaro Cardenas in Michoacan, where on August 1st, the mining union stop the labor activities due to a strike, on which nonetheless there was a judgement given by the Federal Board of Conciliation and Abirtration about the ilegality of the movement, said strike was not finished, not even on August 30th when employees and employer reach and agreement before the SL for endind such suspension due to the strike. |
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Raúl
Romero Trejo Luis
Ernesto Flores Álvarez
Jesús
Cantú Garza
Ernesto Fernando Martínez Flores
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NOTA IMPORTANTE: Esta nota informativa ha sido preparada
por el Área Laboral de Capin, Calderon, Ramirez y Gutierrez-Azpe,
S.C., para nuestros clientes y asociados. Toda vez que la información
contenida en la presente nota es simplemente de carácter general,
la Firma no asume ninguna responsabilidad por errores u omisiones, sin importar
su causa. La información emitida en esta Nota no debe ser tomada
como una opinión legal y no debe considerarse como substituto de
una asesoría profesional específica sobre casos particulares.
Si necesita asesoría con relación a problemas individuales
o cualquier otra asistencia legal, nos dará mucho gusto proporcionárselas.
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IMPORTANT NOTICE: This informative note has been prepared
by the Labor Area of Capin, Calderon, Ramirez y Gutierrez-Azpe, S.C., for
our clients and associates. Due to the fact that the information contained
in this bulletin is given in general terms, the Firm do not assume any responsibility
for mistakes or omissions without concerning its cause. The information
emitted in this note does not have to be taken as a legal opinion and does
not have to be considered like substitute of a specific professional consultant's
office on particular cases. If it’s needs consultant's office in relation
to individual problems or any other legal attendance, it will be pleasant
to us providing you it.
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