On December 24th, 2024, the Decree adding various provisions of the Federal labor Law regarding Digital Platforms (the “Decree”) was published in the Official Gazette of the Federation (“DOF”).
Through this Decree, provisions were introduced to formalize the services rendered by individuals to third parties through Digital Platforms, under a scheme of intermittent subordination, provided that such individuals earn net monthly income equivalent to at least one monthly minimum wage in Mexico City, maintaining flexibility in working hours and personal autonomy.
In other words, an employment relationship is recognized between Digital Platforms and the individuals providing services to third parties through the use of such platforms, establishing labor and social security rights.
The Decree entered into force on June 22nd, 2025. As of that date, a five-day period was granted for the Mexican Social Security Institute (“IMSS”, per its acronym in Spanish), and the National Workers’ Housing Fund Institute (“INFONAVIT”, per its acronym in Spanish), to issue general rules for implementing a mandatory pilot program aimed at enrolling Digital Platforms workers in the social security system.
In this context, on June 24th, 2025, the Agreement by which the General Rules for the pilot program were approved and issued by the Technical Council of the IMSS, was published in the DOF. These rules establish the obligations of Digital Platforms as employers, including registration of Digital Platform workers within the IMSS, monthly adjustments to the base salary for contributions, classification of occupational risk, calculation, and payment of social security contributions, among others.
Furthermore, on June 26th, 2025, the Notice by which the General Rules for the pilot program were approved and issued by the INFONAVIT Board Directors, was published in the DOF. These rules outline the obligations of Digital Platforms as employers, as well as the calculation and payment of social security contributions to the National Housing Fund.
Likewise, on June 27th, 2025, the Ministry of Labor and Social Welfare published in the DOF the General Provisions that establish procedures related to the calculation of net income for digital platform workers. These provisions define, among others, the procedure for calculating net income, the determination of the base salary for contributions, the parties subject to enrollment with the IMSS, and the registration of providers of specialized services.
Finally, on July 9th, 2025, the Fourth Resolution of Amendments to the 2025 Tax Miscellaneous Resolution was published in the DOF by the Tax Administration Service, whereby tax criterion 59/ISR/IVA/N was added to Annex 7. This criterion addresses the tax obligation of individuals who render services through Digital Platforms and clarifies that, although the amendment grants the relationship a subordinated labor nature, the underlying activity retains the characteristics of a business activity, therefore, these individuals will continue to be taxed as individuals with business activities income form services rendered via Digital Platforms, rather than as employees rendering subordinated personal services.
Considering the aforementioned, both the Decree and the General Rules described herein impact and will continue to impact the labor, social security and tax burdens of the Digital Platforms in question. When, in principle, the provision of services by individuals to third parties through the use of Digital Platforms might not be considered as subordinate personal employment relationship.
Our Tax, Social Security, and Labor practice areas continuously monitor regulatory and operational developments related to this amendment, therefore, we remain at your disposal to provide detailed insights on the amendment and the pilot program, to analyze the most appropriate strategies for addressing these changes.
