October 1st, 2025
Today, the Diario Oficial de la Federación (Official Gazette of the Federation) published the “Decree amending Article Second Transitory of the General Provisions establishing the procedures for the calculation of the net income of digital platform workers”, whereby the percentages of the exclusion factors applicable to the calculation of the Monthly Gross Income are reduced.
On June 27, 2025, the Secretariat of Labor and Social Welfare (Secretaría del Trabajo y Previsión Social – STPS) published in the same official medium the General Provisions establishing the application of a differentiated exclusion percentage in the calculation of the Monthly Gross Income, based on the type of work tool used by the worker, under 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. | 36% |
| B | Motor vehicles with two wheels, powered by internal combustion, electric, or similar means. | 30% |
| C | Non-motorized transport or no means of transport. | 12% |
In addition, Article Second Transitory of the aforementioned Provisions established temporary exclusion percentages applicable during the first three months of their validity, as follows: Category A: 60%, Category B: 50%, and Category C: 15%.
However, with the purpose of benefiting digital platform workers and expanding the universe of individuals subject to enrollment with the Mexican Social Security Institute (Instituto Mexicano del Seguro Social – IMSS), the STPS amended Article Second Transitory in order to reduce the previously established exclusion percentages. These percentages shall apply from the effective date of this Decree until January 1, 2026, as follows: Category A: 55%, Category B: 40%, and Category C: 12%.
The attorneys of our Social Security and Labor practice groups remain at your disposal to provide advice regarding compliance with this new obligation.
Sincerely,
Gil Zenteno
Jorge G. De Presno
David Puente Tostado
Ana Sofia Lazcano
Gabriela Méndez
Jesús Carmona