Who is entitled to receive utility payments?
Workers who have worked at least 60 days in a company for an employer and who receive their income via payroll.
But there are exceptions. And the workers who by law are not entitled to this benefit are:
directors
administrators
General Managers
Partners and shareholders
Temporary workers with less than 60 days worked in the corresponding year
Professional service providers
Which companies are required to pay profits?
All economic units of production or distribution of goods or services and all natural or legal persons who have workers at their service, whether or not they are income tax payers.
However, the law also covers companies or employers that are not required to pay utilities:
Newly created companies, during the first year of operation.
Newly created companies, dedicated to the development of a new product, during the first two years of operation.
Newly created extractive industry companies, during the exploration period.
Non-profit private assistance institutions recognized by law.
The Mexican Institute of Social Security and decentralized public institutions with cultural, welfare or charitable purposes.
Companies whose annual income declared for income tax is less than 300,000 pesos.