Today we are experiencing a new labor culture that is characterized by a tendency towards nondiscrimination and the integration into the labor force of certain vulnerable groups. This tendency has had an impact on Mexico’s professional framework, and has also marked in several ways the companies willing to participate in this new tendency.
One of the most significant advances obtained in this area is the “Gilberto Rincón Gallardo” Award For Integrationist Companies which recognizes public, private and social institutions that foster the participation of vulnerable groups such as elderly or disabled people and people suffering from HIV.
It is equally important to mention here that there are economic and administrative benefits obtained by hiring people with partial or total and permanent disabilities, as determined by the Mexican Institute of Social Security.
Hiring people with some type of disability, does not imply complications as to their affiliation with the Social Security System. On the contrary, there is a benefit obtained because of the possibility to deduct from the cumulative income of the corresponding fiscal year, an additional 25% of the salary paid, according to the article 113 of the Mexican Income Tax Law (ISR).
To obtain the aforementioned benefit, it is necessary to comply with the following:
• Present the corresponding affiliation forms
• Install pay-roll registers
• Calculate and notify the Social Security of all the worker-employer payments due.
• Hand out to the workers records of the actual working days realized
• Withhold the income tax from workers’ salary and notify the Tax Authority on the matter
• In the case of people with disabilities, the company must obtain the medial certificate diagnosing their special condition, issued by the Social Security.
On the other hand, there is the widespread belief held by many companies that hiring people who have been diagnosed with a partial or total and permanent disability, will make the company be at risk to be subject to more social security contributions, whereas in reality the company will obtain certain economic benefits, such as:
People who are entitled to a temporal or permanent invalidity pension on behalf of the Social Security, can only be hired when their salary does not exceed 50% of the salary they would have obtained when they would have continued work normally and the activity realized must be different from the one they were performing at the moment of the accident[2].
It is also important to notice that stimulating active involvement of disabled people will also produce administrative benefits. It is a well-known fact that this will promote job retention of current employees as well as an increase in the productivity of the company, without forgetting the social and human benefits implied.
Gabriela Peregrina Espino.
[2] Article 62 of Mexican Social Security Law.
Denise Mettey
Rivadeneyra, Treviño & de Campos S.C.
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