This item is regulated by the Income Tax Law in Chapter I in its article 94 that indicates the income from the provision of a subordinate personal service, wages and other benefits derived from an employment relationship.
What income is tax exempt?
The exempt income They are those that the worker receives, and that, according to their tax treatment, they have the right not to tax them, according to information from Cofide.
1. Christmas bonus: The gratuity that workers receive from their employers, during a year of work. The daily value of the UMA (Unit of Measurement and Update) raised to 30 days will be exempt.
2. Extraordinary time. According to Federal Labor Law workers who receive the minimum wage will be exempted from the overtime allowed, which is three hours a day without exceeding nine a week.
For other workers up to 50% of the perceptions and without this exemption exceeding 5 UMAS for each week of services.
3. Vacation bonus. It is exempt up to the equivalent of 15 UMAS, when said benefit is granted in a general way.
4. Sunday premium. Up to 1 UMA is exempt for each Sunday that is worked.
5. Employee profit sharing (PTU). It is exempt when said benefit is granted in a general way, up to 15 UMAS.
