Due to the recent EXECUTIVE ORDERS issued by the Executive and published in the Federal Official Gazette on May 7th and 14th of the current year in which tax benefits for social security purposes are granted to employers, the Mexican Institute of Social Security publishes today in the Federal Official Gazette two notices with technical and operating guidelines which employers shall comply with in order to be eligible and receive such benefits.

The above mentioned executive orders state that a complement for the Unique Self-determination System (“SUA”, from its initials in Spanish) which includes a feature to apply such benefits will be made available to employers, but the same is not yet available.

Among these guidelines are:

1. Such benefit consists of an amount equivalent up to 20% per month of the worker-employer fees payment resulting from the employer’s registration, but such benefit will not exceed $17,500 Mexican Pesos per month and will be effective until July 20th, 2009.

2. Benefit for fees payment in installments will be effective until December 17th, 2009.

3. Non-imposition of fines will be exclusively applicable to fees originated in April 2009.

4. Late payment of fees originated in April will only result in updating charges and surcharges.