General Regulations for the incorporation of domestic workers into Social Security (Pilot Test).

On March 29th, 2019, Agreement ACDO.AS2.HCT.300119/53.P.DIR and its Single Exhibit were published on the Federal Official Gazette, regarding the rules of general nature for the pilot test on the incorporation of domestic workers into the mandatory Social Security scheme.

The purpose of this agreement is to warrant the right to health and social security for domestic employees, in a first phase, through the regulation of a pilot test to establish a special regime (which is optional, as of date) regarding social security including the insurance from the “Mandatory Social Security Scheme”.

The following rules apply to the employers of domestic employees and to said domestic employees.

Affiliation of domestic employees

Employers of domestic employees have the capacity of becoming liable parties before the Institute and may choose to affiliate domestic employees under the following rules: 

The receipt of employee-employer fees shall be deemed as the filing of the notice or affiliation transaction.

1. To obtain the payment form, the following information shall be submitted:

a. Employer: full name and address, and as an option, CURP.

b. Domestic employee: full name, Social Security number (NSS), address, monthly base salary for registration and Single Population Code (CURP), if registration is not carried out in person.

• If the domestic employee has more than one employer (multi-employer), the employee shall inform the Mexican Social Security Institute (Instituto Mexicano del Seguro Social (IMSS)) as to the number of employers, the full names thereof, addresses where work is rendered and, as an option, the CURP of each employer.  This may be carried out electronically (through a system provided by the Institute for said purpose) or by requesting the form at the Sub-delegation for the employer’s domicile or for any of the employers the employee works for.

The employer or employers shall pay the sum of the employee-employer fees per month in advance pursuant to the monthly base salary and the days worked for each employer, whether in person or through the applications the Institute provides for said purpose.

Payment of fees

The deadline for the payment of employee-employer fees shall be the 20th of each month, in order to begin the immediately following month with said payment.  If the 20th of the month is not a business day, the deadline shall be the immediately following business day.

Social security number for domestic employees

The domestic employee shall obtain their SSN, whether using the mobile application IMSS Digital, the Institute’s website, www.imss.gob.mx or by visiting the Sub-delegation corresponding to the employee’s domicile.

Fee calculation

Base Salary Quotation:

Shall be integrated pursuant to article 27 of the Mexican Social Security Act (Ley del Seguro Social (SSA)), in connection with article 334 of the Federal Labor Act and shall be registered pursuant to article 28 of the SSA.  The amount of employee-employer fees corresponding to Illness and Maternity insurance; Work Risk; Disability and Life; Retirement, Unemployment in Advanced and Old Age, as well as Day Care and Social Benefits, shall be established in accordance with the SSA.

A. Domestic employees with a single employer:

The employer shall report the employee-employer fees for the period to the corresponding authority. 

B. Domestic employees with various employers:

Each employer shall pay the amount of the employee-employer fee in proportion to the number of days the domestic employee works for each employer during the corresponding calendar month.

Both the domestic employee and the employer shall keep the payment receipts for employee-employer fees.

Work risk premium

The fees corresponding to the Work Risk Insurance shall be calculated, on section 8913, activity, domestic services, class I, as established in article 196 of the RACERF, pursuant to article 73 of the SSA.

Pilot test

The term and geographical location where the pilot test shall take place will be informed on the website for the Institute: www.imss.gob.mx

When the pilot test becomes effective, domestic employees voluntarily incorporated into the Social Security Mandatory Scheme shall remain registered until the expiration of coverage.

Term

This agreement shall become applicable as of March 30th, 2019. 

Please contact us if you have any question or concern regarding this, we will be happy to assist you.