February 10, 2026
Today, was published in the Diario Oficial de la Federación (Official Gazette of the Federation) the “AGREEMENT number ACDO. AS1.HCT.270126/7.P.DIR, issued by the Technical Council of the Mexican Social Security Institute, in an ordinary session held on January 27, 2026, regarding the “Approval of the General Rules for the application of the Decree granting tax benefits to rural employers and temporary rural workers.”
The rules aim to ensure the application of:
- The Decree published in the Official Gazette on July 24, 2007, which grants a partial exemption of employer-employee contributions to seasonal agricultural workers and their employers when wages exceed 1.68 times the minimum wage.
- The Second Transitory Article of the Decree published in the Official Gazette on December 17, 2025, which provides a tax credit that reduces employer-employee contributions. This credit is calculated as the difference between contributions based on the actual salary and those calculated on 3.60 times the UMA (4.50 in the northern border), applicable in 2026 and creditable against contributions payable.
Procedure to adhere to the tax benefits of the decree
Employers must submit a written request for adhesion at the corresponding Subdelegation for themselves and their workers. The Mexican Social Security Institute (IMSS) will immediately notify the approval of the request.
Scope of application
The rules apply to agricultural employers who employ seasonal agricultural workers, and to the seasonal agricultural workers themselves, registered with the IMSS under the terms of the Social Security Law (LSS) and the Social Security Law Regulations on Affiliation, Classification of Companies, Collection, and Oversight (Regulations).
Registration of affiliation notices for seasonal agricultural workers and submission to the Institute
Employers must register their workers’ affiliation movements through the IDSE system within a maximum period of seven business days, providing data such as name, Social Security Number (NSS), type of notice, and base contribution salary. Employers must provide monthly or end-of-employment certificates of days worked to each employee. Seasonal workers have the right to request their registration and submit affiliation movements, as well as to prove their employment relationship, time worked, and wages earned. These obligations do not exempt employers from complying with the LSS or from potential penalties, while the IMSS will facilitate the procedures necessary to exercise pension rights.
Determination and payment of employer-employee contributions
Employers opting to adhere to the Decree must register their seasonal agricultural workers, declaring the base contribution salary in accordance with the LSS and applying the factor established in the Decree to calculate contributions. Payments of employer-employee contributions will be made through the Unified Self-Assessment System (SUA), using the determination forms provided by the Institute. The IMSS will verify payments monthly and correct any errors through notifications.
Employers may request extensions for the payment of tax credits, contributions, surcharges, and fines, and are also responsible for registering and paying contributions when hiring third parties for harvesting, collecting, or preparing products, who will act as jointly liable parties.
Certificates of partial exemption
The IMSS will calculate the difference between employer-employee contributions based on the base contribution salary and those paid using the Decree’s factor and will issue exemption certificates to employers within the first ten calendar days of the month following the payment. Employers who fail to comply with their obligations will lose the tax benefits and must pay the corresponding tax credits.
Determination and settlement of tax credits
The IMSS may verify the compliance of agricultural employers with their obligations, and in case of omissions, determine and notify the tax credits, including employer-employee contributions, principal amounts, accessories, and potential fines. For this purpose, the IMSS will rely on information provided by employers and workers, as well as data obtained through its verification powers and other authorities.
The lawyers of the Social Security area remain at your disposal to advise you on the correct application of these general rules.
SINCERELY
Gil Zenteno
Jorge G. De Presno
David Puente Tostado
Gabriela Méndez
Ana Sofia Lazcano
Jesús Carmona