On September 8th, 2021, the Resolution ACDO.AS2.HCT.250821/213.P.DPES, issued by the Technical Council of the Mexican Social Security Institute (“IMSS” for its acronym in Spanish) in the ordinary session of August 25th, 2021, was published in the Official Gazette of the Federation (“DOF” for its acronym in Spanish). The Resolution approves that for one-time and without setting a precedent, employers who have made employer substitutions to comply with the subcontracting reform may unenrolled the employees with certificates of temporary disability and re-enrolled them with the substitute employer the following day, with the same contribution base salary.

This Resolution, which becomes effective the day after its publication, instructs the competent Departments of the IMSS to issue the necessary administrative measures for its correct execution.

The official publication can be consulted directly at the following link: