LAW OF FOOD AID WORKERS
Today, January 17, 2011, was published in the Official Journal of the Federation (DOF) Decree issuing the Law on Food Aid for Workers (LAAT), this Act is to promote and regulate the instrumentation of food aid schemes for the benefit of workers throughout the Republic, for the purpose of improving their nutritional status, so as to prevent diseases associated with poor nutrition and health protection in the occupational setting.
Employers may establish food aid schemes for the workers by any of the following ways:
- Meals provided to workers in dining rooms, restaurants or other establishments of food consumption.
- Pantries, food baskets or food stamps through print or electronic format.
Food aid will not be issued in cash.
The incentives for the establishment of food aid schemes are: ⇒ The expenses related to these schemes, will be deductible in the terms and conditions set forth in the Law on Income Tax (MITL) and Business Tax Act Single rate (LIETU).
- Represent income to the employee exempt from social welfare benefits in the terms and limits established in the Income Tax Law.
- These expenses were not part of the basis of social security contributions in the terms and conditions whereby Social Security laws.
Background: DOF January 17, 2011
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