On July 16, 2026, the Official Gazette of the Federation published a Resolution issued by the Technical Council of the Mexican Social Security Institute (IMSS), approving the exclusive use of the Advanced Electronic Signature (e.firma), whose digital certificate is issued by the Tax Administration Service (SAT), for filing affiliation movements and other actions that employers or obligated parties carry out before the IMSS through electronic means.
Under the first point of the Resolution, actions carried out by employers or obligated parties before IMSS through electronic means and signed with their e.firma will have the same legal effects as documents bearing a handwritten signature and will carry the same evidentiary value granted under applicable law.
As a result, the Employer Electronic Identification Number (NPIE) and the digital certificate issued by IMSS itself will no longer be used to carry out these filings.
Likewise, when employers or obligated parties authorize a legal representative, administrator, or attorney-in-fact to carry out actions on their behalf and on their account, the corresponding registration must be completed exclusively through IMSS Virtual Desk. For such purposes, both the represented party and the representative must authenticate and execute the registration using their respective e.firma.
Finally, the Resolution grants a 90-calendar-day transition period, counted as of its publication, for employers or obligated parties to migrate to the exclusive use of the e.firma.
Accordingly, and considering the transition period described above, Cuesta Campos recommends that employers:
- Verify the validity and proper issuance of the e.firma for the company and for its legal representatives, administrators, or attorneys-in-fact before the SAT.
- Begin, as soon as possible, the process of registering legal representatives exclusively through IMSS Virtual Desk.
- Identify individuals currently carrying out employer filings using the NPIE and manage their migration to the e.firma within the transition period.
- Review and, where applicable, update Virtual Desk access and permissions in light of the new exclusive registration process through the e.firma.
- Train personnel responsible for affiliation and employer-related filings on the use of the e.firma and the Virtual Desk.
- Among others.
Should you require our assistance with any questions or additional information, please do not hesitate to contact us and we will be happy to support you.
Contact
Gerardo Valencia
gvalencia@cuestacampos.com
Sandra Chávez
schavez@cuestacampos.com
THE ABOVE IS PROVIDED AS GENERAL INFORMATION PREPARED BY PROFESSIONALS WITH REGARD TO THE SUBJECT MATTER. THIS DOCUMENT ONLY REFERS TO THE APPLICABLE LAW IN MEXICO. WHILE EVERY EFFORT HAS BEEN MADE TO ENSURE ACCURACY, NO RESPONSIBILITY CAN BE ACCEPTED FOR ERRORS OR OMISSIONS. THE INFORMATION CONTAINED HEREIN SHOULD NOT BE RELIED ON AS LEGAL, ACCOUNTING OR PROFESSIONAL ADVICE BEING RENDERED.
