The general rules of the Mexican Social Security Institute came into effect on July 1, 2025, ensuring that individuals working for “digital platforms” receive social security benefits. This follows the reform of the Federal Labor Law (FLL) regarding digital platforms, amended in December 2024.
The key points of the general rules are as follows:
- Mexican Social Security Institute Registration: Companies providing digital platform services must register with the Mexican Social Security Institute those workers who earn at least the general monthly minimum wage. Currently, the general daily minimum wage is $278.00 pesos.
- Determination and Payment of Contributions: Platforms must calculate, withhold and pay employer-employee social security contributions, including those for sickness and maternity insurance, occupational risk, disability and life insurance, as well as for contributions to the National Workers’ Housing Fund Institute.
- Base Salary for Contributions: The calculation of contributions will be based on the worker’s net monthly income earned through the platform, excluding tips and other items not recognized by the FLL.
- Mexican Social Security Institute Digital Module: The authority will develop a specific digital module so that platforms can carry out registration, enrollment and payment of contributions digitally.
- No Obligation for Independent Workers: It is confirmed that independent workers who do not reach the established income threshold (the monthly minimum wage) are not required to be insured under this scheme, unless they choose to enroll voluntarily.
- Termination of Employment Relationship After 30 Days of Inactivity: It is confirmed that the employment relationship will be considered terminated if the worker ceases activity for 30 consecutive calendar days, and accordingly, the obligation to pay Mexican Social Security Institute contributions will cease.
- Pilot Program: These rules are part of the mandatory pilot program provided for in the reform, intended to validate the operational scheme before its definitive implementation to ensure it is functional and does not affect the Mexican Social Security Institute’s finances (for up to 180 days).
- No Employment Relationship: There will be no employment relationship when services are provided through digital platforms involving vehicle leasing or without subordination, provided legal requirements are met. In these cases, there will be no labor or social security obligations, except as stipulated in the FLL.
It is important to analyze the impact these new obligations may have for companies that operate or contract services through digital platforms, especially regarding costs, payroll administration, social security and legal compliance.
For additional guidance on implementing these requirements or assessing their implications for your organization, please contact the authors.
Information contained in this alert is for the general education and knowledge of our readers. It is not designed to be, and should not be used as, the sole source of information when analyzing and resolving a legal problem, and it should not be substituted for legal advice, which relies on a specific factual analysis. Moreover, the laws of each jurisdiction are different and are constantly changing. This information is not intended to create, and receipt of it does not constitute, an attorney-client relationship. If you have specific questions regarding a particular fact situation, we urge you to consult the authors of this publication, your Holland & Knight representative or other competent legal counsel.