The high remunerations by virtue of the Human Factor, as well as the social burdens payable by the Boss (IMSS, INFONAVIT, Local Taxes, as well as Income Tax and the Social Security Contributions payable by the employee), have their impact on the business’ salary budget and the net income of the employee or executive, and make it imperative to optimize the company’s cost, seeking at the same time, to increase the net income of the worker.