What other statutory benefits are available in Mexico, excluding health and pension benefits, bonuses, additional salaries, and allowances?

In Mexico, supported employees receive several statutory benefits beyond health and pension benefits, bonuses, additional salaries, and allowances:

• Short-Term Sickness Benefits: Managed by the Mexican Institute of Social Security (Instituto Mexicano del Seguro Social, or IMSS). Although it is not legally required, employers are encouraged to cover the difference between social security payments during sick leave and the supported employee's regular salary. It is a common practice for employers to pay for the first 3 days of sick leave.

• Long-Term Disability Benefits: These are managed through the Retirement Fund Administrator (AFORE) and provide a disability pension as long as the supported employee remains disabled.

• National Housing Fund Institute (INFONAVIT): This program is supported through mandatory employer and employee contributions, allowing supported employees to qualify for government loans for housing, given they have 9 continuous months of contributions to social security. Repayment is made through payroll deductions.

• Meal Vouchers or Food Coupons: These are a company benefit equal to 7% of the supported employee's base monthly gross salary, capped at 30 UMAs (Unit of Measurement and Update). This benefit is tax-free and paid on a Si Vale card accepted in supermarkets and some other shops. Customers can provide more than the capped amount through a food allowance, which is subject to tax deductions. Meal vouchers are paid every 15th of the month.

- The Unit of Measurement and Update (UMA) is the economic reference in pesos used to determine the amount of payment of obligations and assumptions provided for in federal laws, the laws of federative entities, and the legal provisions derived from them. The UMA is updated annually, taking effect on February 1st of each year.