.svg)
Occupational risk classification is a fundamental element for companies registered with the Mexican Social Security Institute (IMSS), as it determines the premium each employer must pay for Occupational Risk Insurance. This mechanism is intended to assign a contribution rate consistent with the level of risk inherent to the activities performed by workers.
Its legal basis is found in Articles 71 through 75 of the Social Security Law (LSS), as well as Article 196 of the Regulations of the Social Security Law on Enrollment, Classification of Companies, Collection, and Oversight (RACERF), which establish the criteria for classifying companies and determining their premiums.
The Five Risk Categories
The IMSS classifies companies into five risk categories, each with a specific average premium that applies during the first full fiscal year of operations or when there is a change in economic activity, as shown below:
To determine the correct classification, companies must identify their activity within the Catalog of Activities provided for in Article 196 of the RACERF, which organizes economic activities by division, group, and subgroup.
The premium may change each year
The initial average premium is merely the starting point. Beginning with the second full year of operations, companies must review their claims rate annually to determine whether or not the Occupational Risk Insurance premium should be adjusted.
During the month of February each year, employers are required to submit the Occupational Risk Insurance Premium Assessment, taking into account factors such as:
- Workplace accidents that occurred during the previous year.
- Days of disability granted by the IMSS.
- Cases of permanent disability.
- Deaths resulting from occupational risks.
As a result of this analysis, the premium may increase or decrease by up to 1% compared to the premium applied in the previous year, provided that it may not be lower than 0.50000% or higher than 15%.
Exceptions to the Annual Filing
Companies with fewer than ten workers that choose to continue contributing based on the average premium rate corresponding to their class.
- Companies with fewer than ten workers that choose to continue contributing based on the average premium rate corresponding to their class.
- Employers whose newly calculated premium is exactly the same as that of the previous fiscal year.
- Companies that are contributing at the minimum premium rate of 0.50000% and whose workers did not suffer any occupational accidents or illnesses during the evaluated period.
Which events do not affect claims experience?
It is important to note that not all incidents involving workers affect the premium calculation.
The IMSS excludes the following from claims experience:
- Commuting accidents, meaning those that occur during direct travel between the worker’s home and workplace, or vice versa.
- General illnesses not related to the work activity.
- Disabilities resulting from maternity.
Therefore, these events do not result in increases to the Occupational Risk Insurance premium.
Risks of incorrect classification
An incorrect classification may represent significant financial contingencies for companies.
When the IMSS detects, through audits or information cross-checks, that an organization declared an activity with a lower risk level than the one it actually performs, it may issue an ex officio reclassification.
The consequences may include:
- Retroactive payment of omitted contributions.
- Inflation adjustments and surcharges.
- Assessment of constitutive capital in the event of workplace accidents.
- Fines and penalties provided for in Articles 304-A and 304-B of the Social Security Law, which may range from 20 to 350 times the UMA (Unit of Measurement and Update), equivalent to MXN $2,346.20 to MXN $41,058.50.
In addition to the immediate economic impact, a reclassification may affect financial planning and create compliance risks that may impact business operations.
Conclusion
Proper risk classification with the IMSS should not be viewed solely as an administrative obligation, but rather as a management tool that enables companies to comply with regulations, avoid contingencies, and properly control labor costs.
Companies are advised to periodically review their registered activity, assess their claims experience, and maintain a preventive strategy in occupational safety matters that contributes to more efficient administration and better protection for both workers and companies.
We hope this article has been useful, and as always, we remain at your disposal.
Author: C.P. Silvia Trinidad Contreras Rejón
