On December 26, 2025, the Ministry of Labor and Social Welfare published an Agreement in the Official Gazette of the Federation amending the provisions applicable to the calculation of the Net Monthly Income of digital platform workers. The key changes include updated maximum deduction factors applicable to Gross Monthly Income, differentiated by activity category, which directly affect the determination of Net Monthly Income. These amendments must be considered for purposes of calculating the Contribution Base Salary reported to the IMSS and, consequently, for the correct payment of social security contributions, as of their entry into force on January 1, 2026.
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