Social security for construction workers (IMSS)
Registering the construction project (obra) with IMSS (the Mexican social security institute) through SIROC and paying workers' social security.
Why it matters
If you hire workers directly, you are the employer in IMSS's eyes. The project must be registered in SIROC within 5 business days of starting. The usual approach is to hire a GC that registers its own workers and the obra.
Who helps
Ideally your general contractor registers the project with IMSS; if not, you do it yourself.
What to do: Make sure the construction project and its workers are registered with IMSS.
Documents
- The building license, plans, and budget.
Costs Estimate
- IMSS presumes a minimum labor cost per m² for private construction and charges contributions on it if payroll reported is lower. For 2026 (from Feb 1, 2026), single-family homes: MXN 1,283/m² (social-interest), MXN 1,523/m² (medium), MXN 1,991/m² (residential/luxury).
- At completion, IMSS can issue a statement that the labor reported was reasonable (carta de razonabilidad / no-debt), which some buyers and notarios ask for.
- Registration needs an e.firma and an IMSS employer registration, which is why most owners have the GC register the project.
Estimates only. Get written quotes.
Common mistakes
- Paying cash to crews with no IMSS coverage. Liability after an accident falls on the owner.
Say it in Spanish
- ¿La obra está registrada en el SIROC del IMSS y los trabajadores están asegurados?
Is the project registered in IMSS SIROC, and are the workers covered?
Sources
- DOF, Feb 6, 2026 (checked 2026-10)
- KPMG summary (checked 2026-10)
Confirm the details for your case with your notario or attorney.
Common questions
Do I have to register construction workers?
Yes, construction must be registered with IMSS. Make sure your contract says who handles it.