Chihuahua, Chih., January 21, 2022.

Dear Clients and Friends,

We hereby inform you some relevant information for your company.

Between February 1 to February 28, 2022, companies operating in Mexico, must file a labor risk statement (please note that a premium calculation shall be carried out for each employer’s registered in the workplace).

Temporary disability days, valuation percentages of partial or total permanent disabilities and deaths resulting from occupational accidents and illnesses (not including commuting accidents) are the events (disabilities) that will be taken into account for the calculation of the Occupational Risks Premium (“PRT”).

The premium is calculated by means of the Single Self-Determination System (SUA) or online through the IMSS portal. It is important to note that pursuant to Article 72 of the Social Security Law (LSS), the occupational risk premium shall be compared with the previous premium in order to analyze whether the premium remains identical, if it increases or decreases, as the case may be.

Please note that the new premium may not be modified in a proportion greater or less than 1% in pursuant to articles 74 of the LSS and 32 Section II of the Rules for Affiliation, Classification of Companies, Collection and Taxation (RACERF).

The following are the steps to be executed in order to obtain the Annual Occupational Risks Insurance Premium calculation:

• Obtain the calculation through the Unified Self-determination System (SUA).
  • Prior to the calculation of the occupational risk premium, verify that all occupational risks or illnesses ended on 2021 have been duly registered.
  • Select the occupational risk report for the period to be consulted, which is 2021.
  • and based upon the information registered on the system, the calculation of days and employees, the calculation shall be made pursuant to the provisions of article 72 of the LSS, delivering the corresponding result.
  • The file created in the SUA with DAP extension, must be sent via Internet through the IMSS System of your company (IDSE).

• Once the above is done, the file must be sent electronically through IDSE (IMSS from your company), using only the e. Signature or digital signature Electronic Identification Number (NPIE).
  • Once the file is created. The calculation of the premium in the occupational risk insurance, from SUA, is created: please access the Institute’s web page, where you will log in with your digital certificate or e. signature, and finally enter the link “DAPSUA”.

There are some exceptions in which employers are not required to file the calculation of the premium when, upon determining their premium, it is equal to that of the previous year, i.e., if the employer has a minimum premium of 0.50,000 and its employees did not suffer from occupational risks, or if they did and the maximum premium of 15,000,000 remains the same in the calculation.

Please note that the risk premium calculation should not be filed if a company registered or changed its activity in 2021, due to the fact that a full review from January 1 to December 31 from the year when the loss ratio was reported must be complied with, therefore, the company shall continue to pay the average premium of its class or new activity.

In the event that the employees fail to deliver to their employers or to the representatives of the companies the documents supporting that the accident was classified as an occupational risk, the employers may obtain the referred documents through the filing of a letter addressed to the Director of the family medicine unit (UMF) where the employee is assigned, specifying the name of the employee, the social security number and the date of the accident or occupational disease, in order to obtain the corresponding documentation. In the event of a permanent disability or death report, it must be requested to the delegate coordinator of occupational health, who, due to his assignment, is responsible of the injured employee.

These recommendations are aimed at providing continuity to an accident and illness prevention awareness in the workplace, in order to ensure the transformation of companies into safe and healthy workplaces, to reduce the risk to which their employees are exposed in the development of their daily activities, which will also seek to reduce the financial cost to the employers of paying contributions to this branch of insurance.

In this law firm we remain at your service for any inquires or comments regarding the above-mentioned information, we hope you find a correct decision making in your administration and compliance, we recommend being vigilant of the new provisions to be issued on this particular matter.

Published by,

Daniel Alfonso Jiménez Lara/Partner of the Labor Practice Group