No accidents in 2025? Find out if you are required to submit the 2026 Risk Premium Declaration.

Each year, companies must review their accident rate to determine whether they remain at the same Social Security Workers' Compensation Insurance premium level, whether it decreases, or whether it increases. To do this, they must submit the Annual Declaration of Occupational Risks (DART) to the Mexican Social Security Institute (IMSS).

A common question in this regard is what happens to employers who have not had any workplace accidents, specifically regarding the requirement to submit this declaration, given their zero accident rate.

In this respect, Article 32, section V of the Regulations for Affiliation, Classification of Companies, Collection, and Auditing (RACERF) specifies the cases in which employers are exempt from submitting the Annual Declaration of Occupational Risks (DART).

According to the aforementioned section, employers are not required to file the annual risk premium declaration if they:

• Registered with the Institute for the first time in 2025.

• Change their risk class due to modifications in their business activities during 2025.

• Determine a premium exactly the same as the one in effect during 2025.

It does not follow directly from the above that employers without accidents are exempt from filing the DART (Declaration of Occupational Risk Premium), since it should be remembered that the absence of accidents causes the Occupational Risk Premium (PRT) used by the employer to pay their contributions to the IMSS (Mexican Social Security Institute) to decrease; that is, having no accidents results in a reduction of the Premium.

However, if the employer is already contributing with the minimum PRT established by law, then even if they have no accidents, their premium cannot decrease, and therefore it would not change with respect to the applicable premium for the previous year. This would be one of the cases where, since the premium remains unchanged, the employer is exempt from filing a tax return.

Note: This content is for informational purposes only and does not replace professional advice. Each tax situation is unique and requires detailed analysis.