Mexico City, March 27, 2020.

On the occasion of the issuance of Information Bulletins related to the spread of the COVID-19 virus and the guidelines to attend employer obligations and cases of this disease occurring to workers, we share some important points to consider.

The IMSS and INFONAVIT authorities have decided to provide support to companies and workers through the publication of bulletins which, although they are a source of guidance, it will not be until they are published in the Official Gazette of the Federation that legal certainty will be provided as to their application.



1.Day care services. This service is expected to be suspended from March 27 to April 17, 2020.

Electronic issuance of disability certificates. The worker who suffered contagion may request his disability due to General Illness, electronically through the portal.

The IMSS will send electronically to the worker the certificate of disability for 14 days. The employer may be notified by this electronic means. The disability will cover 60% of the Base Contribution Salary with which the worker is registered in the Employer's Registry of his employer and the payment of such disability will be made by bank transfer as of the fourth day of disability. Additionally, the IMSS will send a kit to the worker's home to attend to the recovery of the illness.

3. Adjustment of Absenteeism Dues. Companies that are affected may deduct a maximum of 10 working days per month from the payment of dues to be made in the months of April and May 2020, that is, instead of 30 days on which the calculation of the dues to be paid will be made, only 20 will be taken, provided that the employers do not submit notices of termination of workers or salary adjustments, taking as a reference the average workforce and salary range for the first quarter of 2020. Likewise, the employer must not have any debts, nor any decrease in its workforce during the first quarter of 2020.

4.Payment of Severance and Old Age Retirement Contributions (RCV). They will continue to be paid in accordance with the Social Security Law and Regulations.



a) Housing loans to workers. Deferral of principal and interest payments on mortgage loans and the option of using the savings accumulated in the Housing Subaccount to pay mortgage debts in financial institutions.

b)Support for contributing companies. Administrative facilities for payment in installments of contributions and amortizations, suspension of tax audits and coercive collection.

The information we have so far on these Bulletins only constitutes the benefits that each Institute will grant to employers and workers, respectively, and does not establish the procedure for their application, for which reason we estimate that these authorities will soon announce the rules for each particular case.


The lawyers of the social security area are at your service to provide you with the support or advice you may require in this regard.


Gil Zenteno García


Gerardo Nieto Martínez


Jorge G. De Presno


Santiago Villanueva Durán