Adjustment to the deduction parameters applicable to the income of personnel operating through technology platforms.

On October 1, 2025, the amendment to the Second Transitory Article of the provisions governing the calculation of the net income of digital platform workers was published in the Official Gazette of the Federation (DOF). This regulation stems from the labor reform of December 24, 2024.

The amendment focuses on two key aspects of the exclusion factors (deduction percentages from gross income for operating costs:

Extension of validity: The application period of these factors is extended from their entry into force until January 1, 2026, surpassing the initial period of three months.

Reduction in percentages: The exclusion factors are reduced to the following levels: Category A: 55% (previously 60%), Category B: 40% (previously 50%), and Category C: 12% (previously 15%).

The objective of this reform, according to the Recitals, is to expand the coverage of insurance coverage through the Mexican Social Security Institute (IMSS). By reducing deductions (exclusion factors), the net income calculation base is increased, which, in turn, increases social security contributions and strengthens workers' rights in terms of health, pensions, and housing. Implicitly, this also represents greater integration into the social security system for digital platforms.

Official Consultation

To review the modification, visit the following link:

https://www.dof.gob.mx/nota_detalle.php?codigo=5768886&fecha=01/10/2025#gsc.tab=0