July 1, 2025
On June 27, 2025, it was published in the Official Federal Gazette, the “DISPOSITIONS of a general nature that determine the procedures related to the calculation of the net income of workers of digital platforms”, issued by the Secretariat of Labor and Social Welfare (Secretaría del Trabajo y Previsión Social “STPS”), which will enter into force on July 1, 2025.
The content and scope of the provisions -which are intended to establish the procedures and elements that make up the Net Monthly Income of workers who provide services through digital platforms (“workers”)-, contemplate the following items:
Glossary.
- Gross Monthly Income: Sum of the concepts generated by the worker for tasks, services, work performed, prizes and incentives or any similar figure granted by the employer, before any type of exclusion is applied, without considering the amounts received by the workers as tips.
- Net Monthly Income: Economic amount to which the corresponding exclusions were applied, without affecting the Gross Monthly Income received by the worker.
- Base Contribution Salary: Net Monthly Income of the employee, between the days of the calendar month, and on which the corresponding worker-employer contributions will be calculated, in accordance with the provisions of the Social Security Law.
Exclusion of the work tool.
To calculate the Net Monthly Income of the workers, the Gross Monthly Income will be taken to which the exclusion of a differentiated percentage derived from the intensive and continuous use of the digital platform as a technological work tool provided by the employer will be applied, under the parameters established in the following Provision.
Calculation of Net Income.
The Gross Monthly Income will be subject to the exclusion of a differentiated percentage for the use of the digital platform as a technological work tool.
The reference parameter will be the type of physical work tool provided by the worker, according to the following categories.
| Category | Work tool | Maximum exclusion factor for digital platform use |
| A | Internal combustion, electric or similar motorized vehicles with four or more wheels. | 36% |
| B | Internal combustion, electric or similar two-wheeled motorized vehicles. | 30% |
| C | Non-motorized or non-motorized transportation. | 12% |
The result of applying the factors will result in the reference element to obtain the Monthly Net Income.
Subjects of insurance to the Mexican Social Security Institute (Instituto Mexicano del Seguro Social “IMSS”).
Workers who, after the application of the exclusion factors, generate net monthly income equivalent to at least one minimum monthly salary of Mexico City for their work ($8,364.00 Mexican pesos per month by 2025), will be subject to IMSS insurance and will be required to pay the employer’s contribution.
The application of the exclusion factors will be the responsibility of the employer, who must keep the documentation that proves its correct determination and, if applicable, submit it to the competent authority.
Registration of Specialized Service Providers or Specialized Works.
Employers may not use outsourcing or intermediation schemes that disguise a direct labor relationship with workers. For the contracting of specialized services, specifically those performed by individuals or legal entities dedicated to the operation, administration and management of a fleet of vehicles used for the transportation of persons, goods or merchandise with drivers, the Registry of Specialized Service Providers or Specialized Works must be obtained.
The person providing specialized services shall be responsible for the employment relationship with the worker and must comply with the obligations established by law for employers.
Leasing of vehicles.
The leasing of vehicles used as a working tool for the provision of the service through digital platforms will be a legal act of a civil nature. The lessee who registers in the digital platform will initiate an employment relationship with the employer of digital platforms.
The transitory articles establish that the exclusion factors will be applicable during the first three months after the entry into force of these provisions, as follows: Category A: 60%, Category B: 50% and Category C: 15%.
Finally, based on the results observed, the STPS may determine the extension of the period of progressive application of the exclusion factors for their application in the following quarter of the current year -this progressive application may not extend beyond January 1, 2026-.
Our social security, labor and employment teams are at your service to advise in connection with the compliance with these new obligations.
SINCERELY
Gil Zenteno
Jorge G. De Presno
David Puente Tostado
Ana Sofia Lazcano
Gabriela Méndez
Jesús Carmona