Aspects to Take into Account to Determine the Labor Risk Premium
When you are a natural person or have a company and have workers under your charge, you are compelled to calculate and pay the labor risk premium to the Mexican Institute of Social Security (IMSS).
When an employee suffers an accident and goes to the IMSS’s Family Medicine Unit (UMF) to receive medical care and the doctor provides the format ST-7, Medical attention notice, and possible labor accident qualification, or the ST-9, medical attention notice, and possible labor illness, this points out the beginning of the labor risk.
In the case of labor risks, the disability certificate, in accordance with Article 140 of the IMSS’s Medical Benefits Regulations (RPM), may be:
- Initial: It is the document issued by the doctor to the insured on the date on which it is determined for the first time that its illness temporarily disables it for work;
- Subsequent: It is the document after the initial certificate, issued by the doctor to the insured given the fact that it is still disabled by the same condition, and
- Relapse: It’s the disability certificate that is issued to an insured who is temporarily disabled to perform its work after being discharged due to labor risk, which requires medical, surgical, rehabilitation or an increase in their permanent partial disability due to the consequences suffered by the labor risk.
In order a labor risk is terminated, the doctor must issue the format:
- ST-2, Discharge report due to work risk, or
- ST-3, Permanent disability opinion or death due to labor risk, after the employee’s death or the declaration of its IPP or total (IPT)
In these cases, the temporary disability certificates issuance will be suspended; consequently, these losses must be considered in the annual determination of the Occupational Risk Insurance premium for the year in question (articles 74 Social Security Law -LSS-; 32, section I of the Social Security Law in subject of Affiliation, Companies Classification, Collection, and Inspection -RACERF- and 156 RPM).
Additionally, you should keep the following in mind:
- Commuting accidents should not be considered in the premium determination, by virtue of article 72, third from the last paragraph of the Social Security Law -LSS-.
- For the total subsidized days due to temporary disability, only those derived from labor risks are taken into account.
- The increase or decrease of the labor risk premium percentage, from one year to another, may be modified, increasing or decreasing it in a proportion not greater than 1%, without exceeding the limits set for the minimum premium of 0.50% and nor more than 15% of the respective contribution base salaries. (Article 74, second paragraph, LSS)
To determine the labor risk premium, it is essential that the employers take into account the completed cases that took place between January 1 and December 31 of the analyzed year, having as filing deadline February’s last day.
Means to file the annual return
The return can be filed through two means:
- Printed documents, at the Affiliation-Validity or Classification window of the sub-office corresponding to the employer’s registry address, for this purpose the originals and copies of the forms are displayed, through the Labor Risk Insurance Premium Setting module of the self-determining Single System (SUA), the CLEM-22 formats are generated and printed (Setting of the Premium in the Labor Risk Insurance derived from the Annual Check of Accidents Rate), and CLEM-22-A (List of concluded Labor Risks).
Additionally, the respective employer’s or legal representative’s card and official identification must be submitted in original and copy.
- Online, using the DAPSUA module available in the IMSS platform from your Company (IDSE), in which the file with the DAP extension that is generated in the Self-Determination Single System (SUA) is sent when calculating the labor risk premium.
- Consequences by not filing the return in time and manner.
In case of omission or submit it after the deadline, with erroneous or incomplete data, the Institute can impose a fine, equivalent from 20 to 210 times the value of the UMA, this is 1,689.80 to 17,742.90 pesos (articles 304-A, fractions XV and 304-B, fraction III, LSS).
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