Program Piloto Obligatorio and Its Implications
Starting July 1, companies will initiate a mandatory pilot program involving workers on digital platforms. The Mexican Social Security Institute (IMSS) has published guidelines to establish the Income Net Monthly (INM) calculation for these workers.
The INM calculation will determine a worker’s eligibility for IMSS and the contributions required by both the platform and the worker to cover their social security.
Key Regulatory Elements
According to the publication in the Diario Oficial de la Federación (DOF), the main elements of this regulation include:
- The vehicle used by the worker (car, motorcycle, or bicycle) is not considered a work tool provided by the employer, thus not excluding the worker’s income.
- Expenses related to the worker’s personal vehicle should not be transferred to the employer’s accounting, affecting the base salary for worker cotization.
Exclusion Factors for Income
The regulation establishes exclusion factors applicable only to the use of digital platforms as a work tool, distinguishing between activity types and income generated by the worker. These percentages are:
- 36% for workers using vehicles with four or more combustion, electric, or analog engines
- 30% for workers using two-wheeled combustion, electric, or analog vehicles
- 12% for workers using bicycles, non-motorized transportation, or no transportation means
Additionally, temporary reduced percentages will be in place during the first three months following the regulation’s enactment to allow for a progressive implementation.
Fleet Regulations
Regarding fleets, any vehicle rental mode with a driver is considered a civil relationship between the driver and the vehicle owner, except when the service is provided through a registered third party in the Register of Service Providers for Specialized Services (REPSE). In these cases, all drivers must have mandatory social security without exception.
Reactions from Labor Unions
Sergio Guerrero, General Secretary of the National Union of App-Based Workers, stated that “the full income of workers should be considered the base for INM calculation, without applying exclusions.”
Guerrero expressed concern that “an exclusion scheme has been established, in practice, limiting access to social security for thousands of workers. Although public and defined criteria now exist, these percentages are set knowing that thousands of workers will be excluded from the security system, particularly those in more precarious conditions. This is incompatible with the spirit of universality and justice that should govern any public policy in labor matters.”
He added, “While the reform is a step forward, we will closely monitor the program’s implementation, demanding transparency and compliance. We won’t hesitate to denounce any non-compliance by companies or if the rules perpetuate exclusion. This struggle continues, and we will remain firm until everyone has genuine and full access to their labor rights.”
Key Questions and Answers
- What is the purpose of the mandatory pilot program? The program aims to establish guidelines for calculating the Income Net Monthly (INM) for platform workers, determining their eligibility for social security and required contributions.
- How does the IMSS define a worker’s vehicle? The vehicle used by the worker (car, motorcycle, or bicycle) is not considered a work tool provided by the employer, so it does not exclude the worker’s income.
- What are the exclusion factors for income based on the type of activity? The regulation establishes different percentages for various types of activities: 36% for four-wheeled vehicles, 30% for two-wheeled vehicles, and 12% for bicycles or non-motorized transportation.
- What are the temporary reduced percentages for implementation? Reduced percentages will be in place during the first three months following the regulation’s enactment to allow for a progressive implementation.
- How does the regulation address fleet services? Any vehicle rental mode with a driver is considered a civil relationship between the driver and the vehicle owner, except when provided through a registered third party in the Register of Service Providers for Specialized Services (REPSE). In these cases, all drivers must have mandatory social security.
- What are the concerns raised by labor unions? Labor unions, like the National Union of App-Based Workers, are concerned that the established exclusion scheme limits access to social security for thousands of precarious workers, contradicting the principles of universality and justice in labor policies.
