February 28, 2025, is the deadline for filing the Annual Occupational Risk Report with the Mexican Social Security Institute (IMSS).

Pursuant to Article 32 of the Regulations of the Social Security Law on Affiliation, Company Classification, Collection, and Auditing, employers are required to conduct an annual review of their occupational risk rate to determine whether their current risk premium remains unchanged or needs to be adjusted.

The calculation of the occupational risk rate is based on finalized occupational risk cases that occurred between January 1 and December 31 of the assessed year, in accordance with Article 72 of the Law.

To determine the applicable risk premium, the minimum risk premium is added to the occupational risk factor expressed as a percentage. If the resulting value matches the current risk premium, it remains unchanged; otherwise, it may be adjusted by up to 1% of the base contribution salary relative to the previous year’s premium, as stipulated in Article 74 of the Law.

The resulting premium shall be applied from March 1 of the year following the assessed period until the last day of February of the subsequent year.

If an employer holds multiple registration numbers within the same municipality or in Mexico City, occupational risks will be considered collectively. However, if the workplaces are located in different municipalities, the risk premium shall be calculated independently for each.

We hope this information is useful, and we remain at your disposal to provide legal guidance on compliance with employer obligations.