Article 143 Federal Labor Law

For the purposes of this Chapter, the wage to which Article 136 refers is integrated with the payments made in cash for daily quota, and the gratuities, emoluments, food, lodging, premiums, commissions, benefits in kind and any other amount or benefit delivered to the employee for their services; given their nature, the following concepts shall not be taken into account:

a)Work instruments, such as tools, clothing and other similar items;

b)Savings, when constituted by a deposit of an equal weekly or monthly amount by the employee and the enterprise; and the amounts granted by the employer for social or union purposes;

c)The contributions to the National Workers' Housing Fund Institute and the participation in the profits of the enterprises;

d)Food and lodging when they are not provided free of charge to the employee, as well as grocery provisions;

e)Attendance bonuses;

f)Payments for overtime, except when this type of service is agreed as fixed-time service;

g)The contributions to the Mexican Social Security Institute payable by the employee that the enterprises cover.