On January 27, 2022, the Mexican Institute of Social Security (IMSS) published the guide for calculating the determination of the Degree of Risk. In addition, the IMSS recently invited employers so that from February 01 to 28, 2022, as every year, they submit the process of the “Determination of the Premium in Work Risk Insurance” online.

To calculate the annual premium with which the employers will pay the Occupational Risk Insurance quotas, the work risks concluded during the immediately preceding year will have to be considered, that is, from January 1 to December 31 of the year 2021. The above, with the exception of accidents that occur to employees when moving from their home to the work center or vice versa (accidents on the way).

Employers required to submit this procedure, are those who are in any of the following cases:

1. who had employees in their charge who suffered some occupational hazard or disease;

2. that they had not changed their activity; or

3. that, when calculating the premium, this is different from the previous year, that is, it has increased or decreased.

On the other hand, employers that are not required to submit this procedure are those that in the year of review:

1. have not yet completed a complete review period from January 1 to December 31 of the year of claims reported, so they shall continue to contribute at the medium premium of their class or of their new activity;

2. when calculating the premium, this is the same as the previous year; or

3. had less than 10 employees on average, in the year of review.

Employers may submit this procedure online 24 hours a day, accessing the IMSS Web Portal from their company (IDSE).

At Trejo Gutiérrez Abogados, we have a group of experts in labor matters with more than 20 years in the market. Please do not hesitate to contact us, we will be glad to provide the personalized legal advice that you require.