On May 28, 2024, the Agreement issued by the Technical Council of the Mexican Social Security Institute (IMSS) was published in the Official Gazette of the Federation, which contains the general Rules for the new voluntary incorporation scheme to the Mandatory Regime. of Social Security for self-employed people.
The Agreement provides administrative facilities to guarantee that national and/or foreign independent workers have access to social security, through a simplified scheme for voluntary incorporation into the Mandatory Regime called “ Insurance for Independent Workers ”.
To contract this Insurance, the interested party must obtain their Social Security Number (NSS) to affiliate with the Mandatory Regime, with the obligation to pay the worker-employer fees that will be calculated based on the reported income. The contracting of this type of insurance must be carried out on the 20th of the calendar month and failure to pay in a timely manner will be considered an affiliation movement of withdrawal.
Mexicans abroad and foreigners in national territory may contract this Insurance, so that their beneficiaries enjoy comprehensive social security coverage in Mexico.
The IMSS will enable an electronic system for contracting Independent Worker Insurance, in which the interested party must provide the following information:
- Income corresponding to your occupation;
- Activities carried out to cover work risks;
- Frequency of voluntary incorporation (monthly, bimonthly, semiannual or annual);
- If you wish to make contributions to INFONAVIT (optional); and
- Automatic renewal of the insurance period.
Finally, it is established that the IMSS will monitor the contracting of this Insurance and may exercise its verification powers to prevent employers and/or obligated subjects from resorting to this modality to evade the obligation to pay social security contributions.
