The Agreement establishes relevant obligations for agricultural employers, including the mandatory activation of the IMSS Digital Mailbox as the official means of communication, as well as specific rules regarding affiliation notices, the registration of base contribution salary and the determination and payment of employer-employee contributions. It also introduces a joint and several liability regime for employers hiring third parties for harvesting, collecting or preparing products, regulates the issuance of partial contribution exemption certificates and provides for the loss of tax benefits in the event of non-compliance, together with the assessment of tax credits. Additionally, it establishes a mechanism granting access to medical services during the period prior to the worker’s formal registration under certain branches of mandatory social security insurance. The Agreement and its Sole Annex will enter into force 180 calendar days following their publication.
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