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Fodirh
Compensación y
beneficios en México
Reunión Fodirh: Aspectos prácticos de RRHH en México
—
6 de abril, 2016
©2016 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG
International. KPMG International provides no services to clients. No member firm has any authority to obligate or bind KPMG International or any other member
firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Document Classification: KPMG Confidential
1
Índice
Contexto
La compensación en México
Previsión social
©2016 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG
International. KPMG International provides no services to clients. No member firm has any authority to obligate or bind KPMG International or any other member
firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Document Classification: KPMG Confidential
Pág.
3
7
13
2
Contexto
©2016 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG
International. KPMG International provides no services to clients. No member firm has any authority to obligate or bind KPMG International or any other member
firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Document Classification: KPMG Confidential
3
México: un mercado joven y sólido
POBLACIÓN:
121,5 MILLONES
•
Un país en desarrollo sin graves
desequilibrios macroeconómicos.
•
Con una tasa oficial de desempleo
anormalmente baja, que convive con un
60% de “empleo informal”.
•
Donde perduran las diferencias entre las
rentas más altas y las más bajas.
•
El segundo país del mundo con más
tratados de libre comercio.
•
•
•
No activa
Act. 1º
Act. 2º
Fuente: INEGI, 4º trimestre 2015
Act. 3º
En paro
TLCAN (1994) y TLCUEM (2000)
Inversiones extranjeras:
•
EE.UU.: 57%, Canadá: 3%
•
Unión Europea: 33% (España 14%)
•
En manufacturas (50%) y servicios
financieros (25%)
Riesgos:
•
Crecimiento < 5%
•
Caída del precio del petróleo
•
Dependencia exterior (EE.UU. y China)
©2016 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG
International. KPMG International provides no services to clients. No member firm has any authority to obligate or bind KPMG International or any other member
firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Document Classification: KPMG Confidential
4
México: reformas abordadas y pendientes
2012: Reforma laboral
2013: La gran liberalización
•
Nuevas formas de contratación
•
Energía
•
•
Telecomunicaciones
A prueba, capacitación, temporada
•
Obligatoriedad INFONACOT
•
Financiero
•
Criterios de movilidad y promoción
•
Ley de Inversión Extranjera (reforma)
•
Multihabilidad
•
Flexibilización de puestos de trabajo
•
Comisiones mixtas de productividad,
capacitación y adiestramiento
•
Subcontratación
•
Justicia laboral y régimen sancionador
Pendientes:
Reforma fiscal
•
•
Nuevos tramos progresivos
•
Infraestructuras
•
Hasta el 35% por encima de $ 3 M
©2016 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG
International. KPMG International provides no services to clients. No member firm has any authority to obligate or bind KPMG International or any other member
firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Document Classification: KPMG Confidential
Vivienda
•
Salud
5
México: un mercado competitivo en LatAm
Fuente: Mercer, Latin American and Caribbean HR Forum.
•
Los niveles de los altos directivos son de los más elevados de la región, por la
influencia y cercanía del mercado de EE.UU.
•
Sin embargo, los de los mandos y profesionales siguen siendo muy
competitivos.
©2016 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG
International. KPMG International provides no services to clients. No member firm has any authority to obligate or bind KPMG International or any other member
firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Document Classification: KPMG Confidential
6
La compensación
en México
©2016 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG
International. KPMG International provides no services to clients. No member firm has any authority to obligate or bind KPMG International or any other member
firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Document Classification: KPMG Confidential
7
Una estructura propia de compensación
Salario Base:
Otras remuneraciones fijas:
• Salario base
Salario Base de Cotización:
conceptos fijos +
estimación de los variables
• Vales de despensa
• Prima vacacional (mín. 25% salario)
• Antigüedad
• Aguinaldo (mín. 15 días)
Variable a corto:
• Comisiones, bonus e incentivos a corto plazo
• Participación en beneficios o utilidades
• 10% de la renta gravada de la empresa
• Reparto: 50% en función del tiempo trabajado;
50% en función del salario devengado
Variable a largo:
• Incentivos a largo plazo
• Seguro de vida y accidentes
Beneficios:
• Seguro médico
• Previsión social
• Vehículo de empresa
©2016 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG
International. KPMG International provides no services to clients. No member firm has any authority to obligate or bind KPMG International or any other member
firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Document Classification: KPMG Confidential
8
La estructura en la práctica
Zona Plus
(D.F.)
Management
Media del
estudio
Sal. base
Otras
retr. fijas
Variable
a corto
Variable
a largo
Beneficios
Zona Plus
(D.F.)
Non management
Media del
estudio
Fuente: Mercer, Latin American and Caribbean HR Forum.
©2016 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG
International. KPMG International provides no services to clients. No member firm has any authority to obligate or bind KPMG International or any other member
firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Document Classification: KPMG Confidential
9
Cuestiones a tener en cuenta
Modificaciones en la configuración de los salarios mínimos:
1. Unificación de las áreas geográficas (1 octubre 2015)
2. Desindexación y creación de la UMA (2016)
Impacto en previsión social: referencias a la unidad de cuenta
3. Actualización de los salarios mínimos
Entorno de crecimiento económico limitado
Retención del talento excelente
©2016 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG
International. KPMG International provides no services to clients. No member firm has any authority to obligate or bind KPMG International or any other member
firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Document Classification: KPMG Confidential
10
Unas reflexiones sobre la actualización SMín
El salario real se mueve también por otras
circunstancias
No todos los empleados tienen incremento, pero
los que lo tienen coincide con el del SMín
También es frecuente que un empleado tenga
más de un incremento en el año
Un incremento del 1% en el SMín se traslada a un
0,85% del SBC
Fuente: Banco de México, Impacto del Salario Mínimo sobre el Salario Base de Cotización al IMSS.
©2016 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG
International. KPMG International provides no services to clients. No member firm has any authority to obligate or bind KPMG International or any other member
firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Document Classification: KPMG Confidential
11
Retención del talento excelente
Los retos:
Las palancas:
•
Prestaciones de salud: cuidado de la salud de
los empleados (obesidad, hábitos, estrés, …)
•
Previsión social
•
Desarrollo profesional
•
Flexibilidad
©2016 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG
International. KPMG International provides no services to clients. No member firm has any authority to obligate or bind KPMG International or any other member
firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Document Classification: KPMG Confidential
12
Previsión social
©2016 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG
International. KPMG International provides no services to clients. No member firm has any authority to obligate or bind KPMG International or any other member
firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Document Classification: KPMG Confidential
13
Sin l egar a los niveles europeos, México
envejecerá en los próximos 40 años
2010
2050
©2016 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG
International. KPMG International provides no services to clients. No member firm has any authority to obligate or bind KPMG International or any other member
firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Document Classification: KPMG Confidential
14
Previsión social en México
©2016 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG
International. KPMG International provides no services to clients. No member firm has any authority to obligate or bind KPMG International or any other member
firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Document Classification: KPMG Confidential
15
México cuenta con un sistema mixto de
previsión social
Sistema público
de
contribución:
Transición
IMSS
Sistema mixto
público y
privado de
capitalización:
AFORE
©2016 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG
International. KPMG International provides no services to clients. No member firm has any authority to obligate or bind KPMG International or any other member
firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Document Classification: KPMG Confidential
16
Diseño típico de un plan privado
Fuente: Mercer, Latin American and Caribbean HR Forum.
©2016 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG
International. KPMG International provides no services to clients. No member firm has any authority to obligate or bind KPMG International or any other member
firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Document Classification: KPMG Confidential
17
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© 2016 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of
the KPMG network of independent firms are affiliated with KPMG International. KPMG
International provides no services to clients. No member firm has any authority to obligate or
bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG
International have any such authority to obligate or bind any member firm. All rights reserved.
The information contained herein is of a general nature and is not intended to address the
circumstances of any particular individual or entity. Although we endeavor to provide accurate
and timely information, there can be no guarantee that such information is accurate as of the date
it is received or that it will continue to be accurate in the future. No one should act on such
information without appropriate professional advice after a thorough examination of the
particular situation.
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