Introduction
The Mexican Social Security Institute (IMSS) and the National Housing Savings Fund for Workers (Infonavit) have set rules for pilot programs aimed at incorporating digital platform workers. This reform in labor regulations seeks to analyze necessary changes for both the social security system and housing contributions.
IMSS Guidelines
The IMSS has established criteria for full insurance coverage of workers earning at least the minimum wage after deducting platform usage fees, tips, and transportation types.
Category-based Deductions
- Category A: Vehicles with four or more wheels (internal combustion, electric, or analog) will have a maximum platform usage exclusion of 36%.
- Category B: Two-wheeled vehicles (internal combustion, electric, or analog) will have a 30% salary retention.
- Category C: Non-motorized or non-vehicle transportation will have a 12% platform usage exclusion.
During the first quarter, the deduction percentages will be 60% for Category A, 50% for Category B, and 15% for Category C. The STPS aims to reach the announced percentages progressively.
Infonavit Guidelines
Infonavit has issued rules for the mandatory pilot registration of digital platform workers to save for their own housing.
Key Points
- All app workers are initially enrolled in the first month of the pilot program.
- Employers must contribute 5% of their workers’ salaries to Infonavit.
- Aportations must be paid for overdue monthly periods and covered no later than the 17th of each month.
- Employers can use the Unique Self-Declaration System to determine and pay adequate contributions.
- Employers’ obligation to pay contributions continues until they receive a worker’s resignation notice.
Benefits for registered delivery and driving workers include:
- Housing Savings Subaccount: Access to save for housing.
- Returns above inflation: Earn higher returns on investments.
- Infonavit credit access: Benefit from Infonavit loans.
- Resource refund upon retirement: Receive accumulated funds at retirement.
- Extraordinary contributions: Increase account balance with additional contributions.
Key Questions and Answers
- What is the purpose of these pilot programs? To analyze necessary changes for both social security and housing contribution systems for digital platform workers.
- How are deductions categorized? Based on vehicle types (four or more wheels, two wheels) and transportation methods (motorized vs. non-motorized).
- What are the initial deduction percentages? 60% for Category A, 50% for Category B, and 15% for Category C during the first quarter.
- What are the employer obligations regarding Infonavit contributions? Employers must contribute 5% of workers’ salaries and pay overdue monthly periods by the 17th of each month.
- What benefits do registered workers receive? Access to housing savings subaccount, returns above inflation, Infonavit credit access, resource refund upon retirement, and extraordinary contributions to increase account balance.
