Introduction to the IMSS Reform for Digital Platform Workers
The Instituto Mexicano del Seguro Social (IMSS) has published new rules in the Diario Oficial de la Federación (DOF) to initiate a pilot program for the inclusion of digital platform workers into the social security system. This reform aims to analyze necessary adjustments to the existing social security regime.
Eight Key Points of the Pilot Program
- Universal Initial Affiliation: All digital platform workers will be insured within the first month of the program’s start.
- Security Social Number Allocation: A unique security social number will be assigned to all drivers and delivery personnel, granting them access to IMSS services. Employers will have a single employer registration and additional national-level registrations upon request.
- Cuota Calculation: Employers must cover both employee and employer contributions by the 17th of each month, while affiliation movements must be submitted within the first five days of the month.
- Base Salary for Contribution: Digital platform workers’ base salary for contribution will be adjusted, requiring submission of relevant affiliation movements.
- Work Risk Insurance: The pilot program mandates annual review of the patronal register’s accident rate and acknowledges digital platform work risks.
- Pensioners: Workers receiving pensions will continue to do so, regardless of their insurance status as digital platform workers. Those enrolled in the continuity voluntary scheme or modality 40 will not lose this benefit.
- Program Start Date: The rules will take effect on July 1, 2025. IMSS will have 180 natural days post-rules publication to prepare compliance initiatives, which will be presented to the Legislative Power for discussion.
- Attention to Non-Affiliated Workers: Independent workers who have used security social benefits must register and pay contributions at the minimum wage rate.
Changes Brought by the Digital Platforms Reform
The labor reform to regulate digital platform work includes formalizing the relationship between companies like Didi, Rappi, and Uber with drivers and delivery personnel through employment contracts.
- Flexibility in time usage on platforms without requiring entry or exit application hours.
- Rules for task, service, work, or project assignment through an algorithmic management policy that workers must understand, including criteria, employment impact, incentives, and penalties.
- Guarantees such as prohibiting platforms from charging for app usage, maintaining the fiscal regime, and upholding ISR and IVA rules.
- Protocols against harassment and bullying.
- After completing more than 288 effective working hours annually, digital platform drivers and delivery personnel can receive a share of the profits.
According to Marath Bolaños, Secretary of Labor and Social Security, the reform’s objectives aim to ensure workers’ rights without restricting their freedom to choose work conditions, hours, and duration – a crucial element requested by workers.
