Mexico: Mexican Institute of Social Security - Determination of premium for the Professional Risk Insurance

In brief

In accordance with the Social Security Law and its Regulations on Affiliation, Classification of Companies, Collection and Taxation, employers must submit, no later than the last day of February of each year, their Professional Risk Insurance Premium Report, considering the accident rate of their employees during the immediately preceding period from 1 January to 31 December.

An employer's professional risk insurance premium may increase or decrease annually by up to one percentage point with respect to the immediately preceding year, with a maximum of 15% and a minimum of 0.5%.

Some factors to consider in the Professional Risk Insurance Premium Report and in the calculation of the employer's premium for the professional risk insurance are: 

  • The effects of the subcontracting reforms published in April 2021, i.e., the migration of employees from the subcontracting entities to the companies where they currently perform their work; and 
  • The resolution of the Mexican Social Security Institute (IMSS) on whether a worker's COVID-19 illness (including death or post-recovery illness) was caused by work-related factors.


In connection with the foregoing, for purposes of preparing the Professional Risk Insurance Premium Report, it is important for employers to weigh the following considerations:

  1. Whether or not it is appropriate to file the Professional Risk Insurance Premium Report in the month of February 2022 in accordance with the type of reorganization that companies undertook and the migration of workers that was implemented particularly as a result of the labor subcontracting reforms in 2021.
  2. Identifying the group of workers upon which the accident rate of the company will be considered, according to the type of reorganization implemented.
  3. The determination of the cases to be included for the calculation of the premium for the professional risk insurance, in particular, resolving whether employees who tested positive for COVID-19 contracted the disease from work-related causes.

Recommended actions

We suggest the following actions:

  • Identify the process by which workers were migrated to the current employer registries and, if applicable, the formalization before the IMSS of the reorganization of the company and thereafter, determine the formula applicable to the specific case.
  • Identify the current status before the IMSS of the employer registries both of the current employers of the workers and those from which the workers were migrated.
  • Identify the group of workers upon which the professional risks should be considered to calculate the premium for the professional risk insurance for the period from March 2022 to February 2023.
  • Identify workers who have presented with COVID-19 disease in the period from 1 January to 31 December 2021.
  • Collect information related to each case of COVID-19 in the workforce, including IMSS-issued disabilities.
  • Confirm the current health status of workers who contracted COVID-19 in 2021 and, if applicable, their current medical treatment.
  • Identify from the current database of workers those who suffered from an occupational accident or disease in the fiscal year 2021.

In detail

For purposes of compliance with the obligation to submit the Professional Risk Insurance Premium Report, there are specific rules for the determination of the professional risks insurance premium derived from an employer substitution or corporate reorganizations of employers (i.e., mergers, spin-offs, among others), which may exempt some companies from compliance for the month of February 2022.

In this regard, the Seventh Transitory Article of the Reform on Subcontracting establishes that for purposes of determining the premium for the following fiscal year, the company that absorbs the workers must consider the work risks that may have occurred to such workers in the corresponding fiscal year. Thus, employers required to submit the Professional Risk Insurance Premium Report should first determine the group of employees to be considered for the calculation of the professional risk premium.

On the other hand, according to "the strategy for the proactive ruling as professional disease for workers of affiliated companies, deceased or with sequels due to COVID-19" issued by the IMSS, there are different levels of exposure of the workers to COVID-19 according to the work activities they perform. Therefore, some cases of COVID-19 of workers, including post-recovery illnesses can be considered as "professional risks," which implies that they must be considered for the determination of the premium for the professional risk insurance when a particular case is declared as terminated.

It is important to point out that the IMSS authorities will consider COVID-19 of the workers as a professional disease, if it is demonstrated that the worker was exposed to any person with COVID-19 in the course of or because of his work.

Due to the foregoing, it is important to consider all aspects that may affect compliance with the obligations related to the determination of the premium for the professional risk insurance.

Our Labor and Compensation Practice Group will be able to assist you in case of any doubt or modification of the premium in relation to this matter.

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