Chihuahua, Chih., January 20, 2021.
Dear Clients and Friends,
We hereby inform you that on January 13th, 2021, the General Rules for the Pilot test of the Simplified Scheme for the voluntary incorporation to the Mandatory Social Security Regime of Self-employed Workers was published in the Federal Official Gazette. Hence, we herein mention the main rules foreseen thereof:
The purpose of the General Rules is to establish administrative facilities in order to guarantee self-employed workers, the right to health and social security, by implementing a Pilot Test for the incorporation of this section of the population to the Mandatory Social Security Scheme.
In order to comply with the following Rules, the definitions foreseen in Articles 5 A of the Social Security Law and 2 of the Regulations of the Social Security Law on Affiliation, Business Classification, Collection and Control shall be applied.
Self- employed workers are subject to the foregoing rules, thus they shall be assigned or registered to file their NSS, (Social Security Number), which can be attained on the Institutes´ website: www.imss.gob.mx or on the corresponding Sub-Delegation of the employee’s domicile.
In addition, independent workers affiliated before the Institute can voluntarily join the Simplified Scheme Pilot Test for voluntary incorporation to the Mandatory Social Security Regime of Self-employed Individuals. The IMSS (Mexican Social Security Institute) at any given time can execute its verification authority in order to ensure that the income reported to the Institute corresponds to the actual income reported to the Tax Administration Service.
The employer labor fees shall be paid until the 20th of the corresponding month, in order for the coverage of the following insurances to begin the first calendar day of the immediate month following said payment: Health and Maternity; Occupational Risks; Invalidity and Life; Retirement, Severance in Advanced Age and Old Age, as well as Nurseries and Social Benefits. In the event that the 20th of the month is an non-working day, the payment deadline will be the immediate business day after.
The fee calculation will be carried out by a monthly advance payment and the base wage will be defined pursuant to the Minimum Wage Table.
The effective date of these Rules will be disclosed on the Institute website: www.imss.gob.mx.
For further information on this matter, please do not hesitate to contact Mr. Sergio Humberto Salas Medrano, Partner of the Fiscal and Administrative Area, at ssalas@iclmx.com.
Lic. Sergio H. Salas Medrano.
Inintegrum Corporación Legal, S.C.
