Mexico Updates Platform Worker Income Rules After Pilot Review

Mexico’s Ministry of Labor has updated the rules for calculating the net income of digital platform workers, adjusting exclusion factors and definitions after a six-month pilot program tied to a broader labor reform that seeks to expand social security coverage in the digital economy.

The changes, published in the Official Gazette on Dec. 26, follow an analysis of data gathered during the first and second quarters of the pilot and are intended to better reflect work intensity on digital platforms while supporting the financial viability of the new labor framework, according to the Ministry of Labor and Social Welfare (STPS).

The agreement is grounded in Article 291-F of the Federal Labor Law, which authorizes the STPS to issue general provisions for calculating net income for platform workers. The ministry says the updated methodology responds to evidence collected during the pilot phase and to broader labor market conditions, including the planned increase in the minimum wage for 2026 announced by the National Minimum Wage Commission (CONASAMI). By recalibrating exclusion factors and income definitions, authorities aim to maintain proportionality between earnings, contributions, and benefits under the social security system.

The pilot program was introduced as part of Mexico’s 2024–2025 labor reform for digital platforms, a regulatory effort designed to clarify employment relationships, define income thresholds and extend coverage for occupational risks and other benefits to workers who had largely operated outside the formal system. During the trial period, the STPS evaluated how different types of platform activity translated into income and costs, particularly for workers using vehicles or other equipment to provide services.

Under the updated rules, the maximum exclusion factors applied to gross income vary by mode of transport. Workers using motor vehicles with four or more wheels, whether combustion-based or electric, will be subject to a maximum exclusion factor of 48%. Those using two-wheeled motorized vehicles will face a 32% exclusion, while workers relying on non-motorized transport or no vehicle will have a 3% exclusion. These percentages are intended to account for operating costs associated with platform work when determining net income for labor and social security purposes.

The agreement also revises the definition of monthly gross income. Going forward, gross income will include payments for tasks, services, works, or jobs performed during the month, as well as bonuses, incentives, and other forms of compensation, regardless of their label. Tips are explicitly excluded from this calculation. The STPS says the revised definition better aligns reported income with actual earnings patterns observed during the pilot.

According to the ministry, the reform’s implementation has already had a measurable impact. On average, about 1 million platform workers per month have been covered for occupational risk insurance during the application of the pilot rules. In addition, about 900,000 individuals reached a condition of legal subordination under the law, granting them access to labor rights and social security benefits that were previously unavailable to most platform-based workers.

The regulatory update comes amid broader signs of formal labor market expansion linked to the inclusion of nontraditional workers. Data from the Mexican Social Security Institute (IMSS) shows that formal employment reached a historic high of 23.59 million registered jobs in July 2025. IMSS reports the addition of 1.26 million jobs in that month alone, the largest monthly increase on record, and attributed much of the surge to the pilot program for digital platform workers, particularly in transport and communications.

IMSS says the growth in formal employment and the rise in alternative affiliation categories indicate that labor inclusion policies are beginning to reshape Mexico’s employment landscape. Of the total registered jobs, 82.7% were permanent and 17.3% were temporary. Job creation during the first seven months of 2025 exceeded 1.35 million positions, while the 12-month increase stood at 1.26 million jobs, representing annual growth of 5.6%.

Sectoral data reinforce the role of platform-related activity. Transport and communications recorded a 71% increase, far outpacing other sectors, while business services grew 5.4% and commerce 2.7%. The State of Mexico and Mexico City posted annual job growth above 15%, supported in part by participation in the platform worker pilot. Average daily wages for IMSS-affiliated workers reached MX$614.3 (US$34.2) in July, the highest level recorded for that month, reflecting a 4.3% nominal increase over the previous year.

Beyond traditional employment, IMSS reports that 8.2 million people received social security coverage through alternative schemes, including facultative insurance and voluntary continuation programs. Domestic and independent workers also saw increased registration, signaling a broader effort to bring diverse forms of work into the formal system.

The STPS will continue monitoring compliance with the Federal Labor Law as the updated rules take effect in 2026. The ministry plans to carry out oversight and enforcement actions to ensure the effective application of the platform labor reform. Officials frame the updated income calculation rules as a step toward greater legal certainty and expanded social protection, while maintaining an approach that reflects the economic realities of platform-based work in Mexico.