Lectures > ANNUAL OCCUPATIONAL RISK PREMIUM DECLARATION

Essential IMSS compliance for employers in 2026

During the month of February, employers in Mexico are legally required to review their workplace accident and illness history to determine whether their Occupational Risk Premium will increase or decrease. This process is vital, as it directly impacts the financial cost of employer social security contributions.

The declaration must be submitted no later than February 28, 2026, and includes:

• Detailed information on workplace accidents that occurred during the 2025 calendar year.
• A record of work-related illnesses.
• The total calculation of subsidized days resulting from these incidents.

Failure to submit this information in a timely and correct manner, or doing so with inaccurate data, can lead to fines and/or tax assessments due to the collection of payment differences.

Common Challenges

One of the biggest hurdles for companies is effective document management. Contingencies are frequently detected due to:

• Lacking copies of medical leave certificates (incapacidades) issued by the Institute.
• Being unaware if a certificate was classified as « General Illness » or as an « Occupational Risk » approved by the IMSS Occupational Health department.

Strategic Recommendations

To optimize this process and reduce future accident rates, we suggest:

• Prevention: Establish a safety culture and train personnel in risk assessment.
• Maintenance: Ensure machinery and equipment operate optimally to prevent failures that risk worker integrity.
• Oversight: Monitor the correct use of safety gear and display statistical boards of accidents and disability days for staff awareness.

Optimize your IMSS quotas and avoid fines by filing the 2026 Occupational Risk Premium Declaration by February 28. Learn the key requirements and expert recommendations here.

At Guerrero & Santana, we support your organization in the preparation, review, and filing of this declaration to ensure accurate and timely compliance with all regulations.