Background on the IMSS and App Workers
The Instituto Mexicano del Seguro Social (IMSS) is a Mexican government agency responsible for administering social security programs, including healthcare and pension benefits. App-based workers, such as delivery drivers and rideshare drivers, have recently fallen under the IMSS’s jurisdiction. This shift aims to protect these workers from labor accidents and provide them with social security benefits.
Program Piloto Conclusion and Continued Rules
On December 31, 2025, the pilot program for mandatory IMSS affiliation of app workers concluded. However, the established rules will continue to apply until new guidelines are issued by the legislature. This decision was communicated by the IMSS and the Secretariat of Labor and Social Prevision (STPS) in a joint statement.
Payment of IMSS Contributions
App workers’ IMSS contributions are paid after the month in which they become affiliated. If a worker does not earn at least the minimum monthly wage, they are classified as independent workers but are still covered against work-related accidents.
Accident Coverage for Independent Workers
In the event of a work-related accident for an independent worker (such as a delivery driver or rideshare driver), the employer must ensure that the worker is covered under the IMSS’s mandatory regime during periods of work-related disability. The employer must pay the corresponding worker and employer contributions.
Income Thresholds for IMSS Affiliation
The STPS recently updated the exclusion percentages to determine net income for app-based workers, which varies depending on the type of vehicle used. These percentages are as follows:
- 48% for electric or analogous cars
- 32% for combustion, electric, or analogous motorcycles
- 3% for bicycles or no transportation means
With the 13% increase in the general minimum wage in 2026, the threshold for app workers to qualify for IMSS affiliation will also rise. The new reference salary will be 9,582.47 pesos per month.
Monthly Income Requirements for Different Transportation Means
Based on the updated exclusion percentages and the new minimum wage, app workers must meet the following monthly income requirements for IMSS affiliation:
- At least 18,427.83 pesos for automobile drivers
- At least 14,092.46 pesos for motorcycle drivers
- At least 9,878 pesos for bicycle riders
Key Questions and Answers
- What is the IMSS? The Instituto Mexicano del Seguro Social (IMSS) is a Mexican government agency that administers social security programs, including healthcare and pension benefits.
- Why are app workers being affiliated with the IMSS? The aim is to protect these workers from labor accidents and provide them with social security benefits.
- When did the pilot program for IMSS affiliation of app workers conclude? The pilot program concluded on December 31, 2025.
- What are the new income thresholds for IMSS affiliation? App workers must now earn at least 18,427.83 pesos per month if they use a car, 14,092.46 pesos for motorcycles, and 9,878 pesos for bicycles.
