Mexico: IMSS guidance relating to certain construction activities

Procedures for employers that are permanently or sporadically engaged in construction activities under the SIROC

Relating to certain construction activities

Guidance from the Mexican social security administration (Instituto Mexicano del Seguro Social—IMSS) was published in the official gazette on 31 August 2021 and concerns requirements for those involved in certain construction projects.

The IMSS guidance sets out procedures for employers that are permanently or sporadically engaged in construction activities under the SIROC (servicio integral de registro de obras de construcción) system and relates to modifications to registered construction projects and the associated implications for workers.

For instance, the IMSS guidance provides rules for a "specialized work execution subcontractor” and sets out what information employers must provide (such as the object of the specialized work and the approximate number of workers involved).

Read a September 2021 report (Spanish) prepared by the KPMG member firm in Mexico


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