June 25, 2025
On June 24th was published in the Official Gazette of the Federation, the agreement «ACDO.AS2.HCT.270525/132.P.DIR issued by the H. Technical Council of the Mexican Social Security Institute, in ordinary session held on May 27, 2025, approving the General Rules of the pilot test for the incorporation of workers of digital platforms to the mandatory social security regime», which are intended to ensure compliance with the obligations contained in the Federal Labor Law (LFT), regarding the registration of workers in digital platforms before the Mexican Social Security Institute (IMSS), as well as making the corresponding contributions to the National Housing Fund for Workers (INFONAVIT).
The content and scope of the rules, which will become effective on July 1, 2025, establish the implementation of the pilot test to recognize and incorporate people who provide services through platforms as workers, guaranteeing them labor rights and access to social security, and contemplate the following items:
Subjects of application. Employers of digital platform workers (“employers”) and digital platform workers (“workers”).
Affiliation of workers with the IMSS. Employers may choose to comply with their social security obligations under the Mandatory Regime of the Social Security Law (LSS), or under the terms of the approved rules, being obliged to:
- Register at the IMSS as a digital platform company and obtain its employer’s registration.
- Register workers at the IMSS, with at least one general daily minimum wage in Mexico City ($8,364.00 pesos per month by 2025).
- Inform IMSS of probable occupational risks.
- Determine the universe of workers subject to insurance coverage.
- To present the affiliation cancellation movements of those persons who do not qualify as workers.
- With respect to workers who comply with the requirements of the LFT, adjust the base contribution salary.
- Determine, withhold and pay the worker-employer contributions of the workers in its service; and
- Enable the IMSS Mailbox.
It is important to mention that workers will be considered self-employed if at the end of each month they do not generate the net monthly income referred to in the LFT and its rules, in which case they may apply for IMSS insurance under the scheme of voluntary incorporation to the Mandatory Social Security Regime for self-employed workers.
Assignment or location of the workers’ social security number. In order to assign or locate the NSS online, workers must have a CURP, an email address and a home address, and may process it on the IMSS website: www.imss.gob.mx, on the IMSS Digital APP or by going to the corresponding Subdelegation.
Cálculo de las cuotas. Para la determinación de las cuotas obrero-patronales, se aplicarán las reglas establecidas en los artículos correspondientes al régimen financiero de cada ramo de aseguramiento que contempla el Régimen Obligatorio de la LSS.
Calculation of contributions. For the determination of the worker-employer contributions, the rules established in the articles corresponding to the financial regime of each branch of insurance contemplated in the Mandatory Regime of the LSS will be applied.
During the first 5 calendar days of the month immediately following the month of insurance, the employers will submit to the IMSS the information on the registration and cancellation, salary and occupation modifications for each worker on the platform and, in response, the IMSS will issue a proposal for the payment of employer and employee contributions, no later than the 10th of the same month.
Occupational risk insurance. With respect to the calculation of the worker-employer contributions of the Labor Risks Insurance, the employer will make it through the system provided by the IMSS for such purpose, which will be associated to the economic division «Transportation of Passengers» and «Services with transportation of customs management agencies, courier and parcels, luggage, travel, tourism and other activities related to transportation in general».
Pensioners. A worker who is receiving a pension under the terms of the LSS will continue to receive such benefit, regardless of his or her insurance, if any, as a worker of digital platforms.
Persons insured under the voluntary continuation scheme in the mandatory regime. The payment of the voluntary continuation in the mandatory regime will be compatible with the insurance as a person working in digital platforms.
Services to non-entitlement beneficiaries. Workers considered independent workers who have made use of any benefit associated with social security, on their own account or in favor of their legal beneficiaries, must register and pay the worker-employer contributions at the rate of a general minimum wage of Mexico City, retroactively as a voluntary incorporation to the Mandatory Regime as an independent worker. Otherwise, they will be charged for the benefits granted as care to non-entitlement beneficiaries, in accordance with the unit costs in effect.
In the event that the benefits granted are only benefits in kind of the sickness and maternity insurance, the IMSS will request from Health Services of “IMSS Welfare” the payment for care to non-eligible beneficiaries of the benefits granted to the worker or his beneficiaries, based on the agreements signed with that decentralized public organization.
Finally, it is established that the IMSS will have a term of 180 calendar days, counted from the publication of the Rules, so that, based on the results of the pilot test for the insurance of workers, it will prepare the initiatives that will define in greater detail the aspects related to the compliance with such obligations, which will be submitted to the Legislative Branch for discussion.
The lawyers in the areas of social security and labor law are at your service to advise you on compliance with this new obligation.
SINCERELY
Gil Zenteno
Jorge G. De Presno
David Puente Tostado
Ana Sofia Lazcano
Gabriela Méndez
Jesús Carmona