In the month of February, do not miss the opportunity to submit the determination of the Occupational Risk premium derived from the annual review of the Accident Rate!
The IMSS occupational risk premium is calculated in accordance with the Social Security Law and the Regulations of the Social Security Law on Affiliation, Classification of Companies, Collection and Taxation.
Companies must determine and communicate to the IMSS the Occupational Risk Insurance (SRT) premium that will be used to pay contributions from the 1st of January to the 1st of March. March 2025 to February 28, 2026. This premium is obtained according to the accidents and occupational diseases completed during 2024 , arts. 74, Social Security Law (LSS) and 32, section I, Regulation of the Social Security Law regarding Affiliation, Classification of Companies, Collection and Taxation (RACERF).
Compliance with the above is imperative to prevent the Institute from imposing tax credits for differences, updates and surcharges and even fines. Therefore, such charge must be carried out no later than February 28, 2025.
Please note that:
- You are not obligated if you are at the minimum premium and your workers did not suffer work-related accidents or illnesses during the period from January 1 to December 31, 2024.
- If you have less than 10 average workers you may choose to submit your premium determination or cover the average premium for your class.
- Generate your determination through the unique self-determination system (SUA).
- To have at hand a list of occupational accidents due to occupational hazards, a list of occupational hazard cases.
- Submit an occupational hazard declaration for each employer registration.
Establish the premium percentage
Depending on the level of risk, a percentage of premium to be paid to the worker is established. The following are the premium percentages for each risk level:
