December 26, 2025
Today was published in the Official Gazette of the Federation (Official Journal of the Federation) the “AGREEMENT amending the second and fifth provisions of the general provisions determining the procedures for calculating the net income of workers on digital platforms”, issued by the Ministry of Labor and Social Welfare, adjusting the composition of gross income and the percentages of exclusion factors for the use of technological tools, effective as of January 1, 2026.
The second provision is amended to define gross monthly income as the total monthly income that a worker generates from the sum of payments for tasks, services, works, or jobs performed, including bonuses, gratuities, incentives, and any other income, regardless of its name, without including payments for tips.
The amendment to Provision Five specifies the different exclusion percentages in the calculation of Gross Monthly Income, depending on the type of work tool used by the worker, according to the following categories:
| Category | Work tool | Maximum exclusion factor for use of digital platform |
| A | Motor vehicles with four or more wheels, powered by internal combustion, electric, or similar means. | 48% |
| B | Motor vehicles with two wheels, powered by internal combustion, electric, or similar means. | 32% |
| C | Non-motorized transport or no means of transport. | 3% |
The amendments to the second and fifth provisions seek to provide fairer compensation that is better suited to the operational reality of digital platform workers.
The lawyers in the areas of social security and labor law are at your service to advise you.
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Gil Zenteno
Jorge G. De Presno
David Puente Tostado
Ana Sofia Lazcano
Gabriela Méndez
Jesús Carmona