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Quick Hits

  • On September 8, 2026, the Mexican Institute of Social Security (IMSS) published an agreement in the Official Gazette of the Federation that approved the mandatory generation of the digital employers registration identification card (Digital TIP), which will supersede any previously issued physical TIPs.
  • The agreement enters into force on September 23, 2026, and employers must enable access to the IMSS electronic notification portal, called Buzón IMSS, to generate the Digital TIP.

The Digital TIP must be generated through the IMSS electronic notification portal (Buzón IMSS). Employers must enable access to the Buzón IMSS in order to access this new service.

Main Modifications and Procedures

The implementation of this agreement represents the following key changes:

  1. The Digital TIP is now mandatory and will supersede any previously issued physical TIP for procedures that require a TIP.
  2. The Digital TIP is generated exclusively through the Buzón IMSS using the Tax Authority’s electronic signature (e.firma) as the authentication method.
  3. IMSS personnel will now be able to verify the employer’s representative capacity, ensuring that an employer’s authorized representatives can carry out any procedure before the IMSS.
  4. The Digital TIP format includes the employer’s name, address, date of issuance, name of authorized representatives (maximum of three per employer registration number (Registro Patronal)), and a verification code in QR format. It also includes a transaction folio, certificate number, the e.firma used to designate the employer’s representative(s), and a digital seal to prevent fraud and ensure authenticity.

The Buzón IMSS: A Prerequisite for the Digital TIP

Since the Digital TIP can only be generated through the Buzón IMSS, employers that have not yet enabled access to this portal must do so. The Buzón IMSS is the IMSS electronic notification portal that allows employers to receive notices, administrative resolutions, and requirements related to their compliance obligations. It also allows employers to submit required information, file requests, and review their status before the IMSS.

The following are some of the procedures and notifications available through the Buzón IMSS:

  • Certificate of Weeks of Contribution to the IMSS, with a breakdown of enrollment history
  • Certificate of Eligibility to Receive Medical Services
  • Clarifications and Guidelines on the Operation of the Buzón IMSS
  • Resolution of Determination of the Work Risk Premium
  • Resolution of Correction of the Work Risk Premium
  • Invitation to review the correct classification of employers
  • Generation of a Certificate of Compliance with Social Security Tax Obligations
  • Suspension of the Administrative Enforcement Process
  • Inquiry Regarding Closed Occupational Risk Cases
  • Application for Registration and Update of Beneficiaries

For notification purposes, the Buzón IMSS is more efficient than the IMSS’s daily Gazette. The Gazette is for public consultation, which imposes an additional administrative burden while searching through all the content of the Gazette for relevant notices. Additionally, it can only retain notifications for ten business days, making it inefficient and complicated for employers to be informed of any possible notification from the IMSS, especially those related to administrative resolutions and audit procedures.

Employers may want to periodically review the Buzón IMSS to verify any possible notification, or news from the IMSS, considering that, in accordance with the Social Security Law, notifications issued through this portal will be effective on the third business day after they are received by the employer.

Tips for Ensuring Future Compliance

The agreement enters into force on September 23, 2026. Before that date, employers may want to ensure that they have taken the following actions:

  1. Verifying that the e.firma of the company and of the legal representative is active before the Tax Authority
  2. Enabling the Buzón IMSS if not already activated and designating a representative to regularly review the portal
  3. Reviewing and determining the representatives who will be incorporated in the Digital TIP

Ogletree Deakins’ Mexico City office will continue to monitor developments and will provide updates on the Cross-Border and Wage and Hour blogs as additional information becomes available.

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