Digital Platforms: Various Publications By IMSS, INFONAVIT And STPS

On June 24, 2025, the Official Gazette of the Federation (DOF, per its acronym in Spanish) published the agreement ACDO.AS2.HCT.270525/132.P.DIR, issued by the Technical Council of the Mexican Social Security Institute (IMSS) during its regular session held on May 27, 2025. Through this agreement, the General Rules for the pilot program aimed at incorporating digital platform workers into the mandatory social security regime were approved.

Likewise, on June 26, 2025, the DOF published the Notice informing the general public of the Sole Annex of the Agreement issued by the Board of Directors of the National Workers' Housing Fund Institute (INFONAVIT), which approves the General Rules governing the Institute's participation in the same pilot program for the incorporation of digital platform workers.

These rules are part of the implementation process of the new Chapter IX BIS of the Federal Labor Law (LFT), which regulates the labor relationship between digital platforms and individuals providing services through them. The purpose is to ensure compliance with the obligations set forth in Sections V and VI of Article 291-K of the Federal Labor Law.

Additionally, as part of this implementation process, IMSS announced on its official website that, starting June 25, 2025, the new version 3.6.6 of the Single Self-Determination System (SUA) is available. This version includes a specific option for configuring digital platform employers, which will facilitate their compliance with applicable obligations.

Furthermore, on June 27, 2025, the DOF published the General Provisions issued by the Ministry of Labor and Social Welfare (STPS), which establish the procedures for calculating the net income of digital platform workers.

Below we highlight the topics that we consider most relevant, although we recommend that the publications be reviewed in detail to timely identify other topics that may be of interest and that are not addressed in this Informative Flash.

- IMSS Rules

The General Rules will come into effect on July 1, 2025, and the IMSS will evaluate the results of the pilot program after a period of 180 calendar days from their publication, with the aim of preparing a definitive legislative proposal. In the meantime, these rules will enable digital platforms to comply with their obligations as employers before the IMSS.

Among the key provisions of these new rules is the requirement that employers of digital platform workers must register with the IMSS to obtain an employer registration number, which may be either a single national registration or one per state where they operate. They must also consider the applicable risk class and rate according to the activity performed by the workers.

Additionally, employers must enroll individuals who register on their platform, but only if the workers generate monthly net income equal to at least one monthly minimum wage in Mexico City (CDMX). The employer is responsible for determining which service providers meet this income threshold. For those who do not qualify, the employer must file a termination notice within the first five calendar days of the following month, notifying both the IMSS and the affected individuals at the same time.

Thus, service providers on digital platforms who do not reach the required monthly income will have the option to enroll in the IMSS under the voluntary incorporation scheme to the Mandatory Social Security Regime for independent workers.

For digital platform workers who do meet the required income threshold, employers must file their registration and adjust their base salary for contribution purposes within the first five calendar days of the month following their insurance period.

A key aspect is that if a worker suffers an accident or illness related to their activity on the platform, even if they have not met the minimum income threshold, the employer is still obligated to cover the insurance for the duration of the disability. In these cases, IMSS will calculate the benefits based on the registered minimum wage and must recertify the amount if the base salary is later adjusted.

The rules also state that IMSS will generate a proposed payment of contributions based on the information provided by the employer. These employer-employee contributions must be paid no later than the 17th day of the following month.

Regarding occupational risk insurance, the IMSS determined that the activities of digital platform workers will generally fall under economic division 7, specifically subsections 711 and 755, corresponding to "Passenger Transportation" and "Services related to customs agencies, courier and parcel services, luggage, travel, tourism, and other general transportation-related services", classified under Risk Class IV. However, if a platform does not belong to this sector, it may self-classify according to the IMSS general classification rules. Furthermore, the risk insurance premium must be reviewed annually based on the accident rate associated with the employer's registration.

Additionally, workers who are already retired or who are affiliated through the voluntary continuation scheme will be allowed to maintain those benefits without interference with their new insurance status as digital platform workers.

If an individual providing services through a platform — who qualifies as an independent worker — receives medical care from IMSS without being properly insured, and does not regularize their situation through voluntary incorporation, IMSS may charge the cost of the services provided directly to the individual, or through IMSS-Bienestar if there is a valid agreement in place.

- INFONAVIT Rules

These rules establish that employers of digital platform workers must register both themselves and their workers with INFONAVIT from the beginning of the employment relationship. They must also notify INFONAVIT of any changes to their address, corporate name or business name, and report the hiring, termination, and salary modifications of their workers, as necessary to comply with their social security obligations.

Furthermore, the rules state that employers must calculate and pay housing fund contributions equal to 5% of their workers' salaries. These contributions must be calculated on a monthly basis (in arrears) and paid bimonthly, no later than the 17th day of the month following the relevant period. Failure to make payments on time will result in adjustments and surcharges in accordance with the Federal Fiscal Code and the INFONAVIT Law.

Additionally, the rules clarify that employers must pay these contributions even for digital platform workers who are retired or enrolled in the IMSS under the voluntary continuation scheme.

Employers may use the Single Self-Determination System (SUA) to calculate and submit INFONAVIT contributions. However, the Institute may also provide, either directly or through the IMSS, a contribution assessment statement with a proposed calculation.

Finally, the obligation to pay contributions will remain in effect until a termination notice, business closure, or suspension of activities is officially submitted. Failure to file such notices may result in penalties as established by applicable regulations.

- New Version 3.6.6 of the SUA

As part of the previously mentioned adjustments, the IMSS announced the release of SUA version 3.6.6, which notably includes a specific option to configure digital platform employers. This new feature will facilitate compliance with obligations before the Institute and support the adoption of the new rules established under the pilot program for incorporating digital platform workers into the mandatory social security regime.

- Calculation of "Net Income" for Workers

The General Provisions establishing the procedures for calculating the net income of digital platform workers will enter into force on July 1, 2025.

Under these provisions, three concepts are distinguished: gross monthly income, net monthly income, and base salary for contribution purposes.

1. a) Gross monthly income: the total amount generated by the worker from all sources, before applying any "exclusions" and excluding any income from tips.
2. b) Net monthly income: the amount obtained after applying the relevant "exclusions", without altering the gross income figure.
3. c) Base salary for contribution purposes: calculated by dividing the net monthly income by the number of days in the calendar month; this amount serves as the basis for calculating the corresponding employer-employee contributions.

The term "exclusion" refers to a differentiated percentage derived from the intensive and continuous use of the digital platform as a technological work tool provided by the employer. This percentage takes into account the work intensity, types of expenses incurred by the worker, and the level of income generated. The key reference parameter will be the type of physical tool or equipment provided by the worker, categorized as follows:

The application of exclusion factors is the responsibility of the employer, who must retain the documentation supporting their proper determination.

According to the publication, the obligation to enroll workers in the IMSS arises only in cases where; after applying the exclusion factors, the worker generates net monthly income equivalent to at least one monthly minimum wage in Mexico City (CDMX).

In addition, it is established that employers may not use outsourcing or intermediation schemes that conceal a direct employment relationship with workers. For the hiring of specialized services—specifically those provided by individuals or legal entities engaged in the operation, administration, and management of vehicle fleets used for transporting people, goods, or merchandise with drivers—a valid registration in the Registry of Specialized Service Providers or Specialized Works (REPSE) is required, in accordance with Articles 13, 14, and 15 of the Federal Labor Law (LFT).

The specialized service provider will be responsible for the employment relationship with the worker and must comply with all obligations imposed by law on employers.

Footnote

1. During July, August, and September, the following exclusion factors will apply: Category A: 60%, Category B: 50%, and Category C: 15%. The application of these same percentages could be extended for three more months based on the results observed by the STPS during the first period in which they apply.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.