By Javier Ambriz and Pablo del Valle
On December 17, 2025, a decree was published in the Official Gazette of the Federation updating and extending the tax benefits applicable to rural employers who hire temporary workers, a scheme in effect since 2007 and which has been continuously renewed due to the strategic relevance of the agricultural sector.
This incentive represents a concrete tool to reduce labor costs, encourage the formalization of temporary employment and provide greater financial certainty to companies whose operations depend on agricultural or seasonal cycles.
Since its inception, the decree has allowed rural employers to credit part of the worker-employer contributions to the IMSS when the worker’s base salary is above a certain threshold.
The modification published in December 2025 does not eliminate the benefit, but adjusts it to the current economic reality, aligning it with current tax criteria.
The most relevant change is that, as of January 1, 2026, the incentive will no longer be calculated based on the minimum wage and will be determined with reference to the Unidad de Medida y Actualizacion (UMA).
How does the benefit operate as of 2026?
Employers may obtain a benefit consisting of a tax credit, which does not constitute an exemption or remission of contributions, but a stimulus creditable directly against IMSS worker-employer contributions, equivalent to the difference between the contributions calculated with the base contribution salary and those determined in accordance with the following limits:
- Rest of the country: 3.60 times the daily value of the UMA.
- Northern Border Free Zone: 4.50 times the daily value of the UMA.
This credit can be credited against the contributions corresponding to Occupational Risks, Sickness and Maternity, Disability and Life Insurance, as well as Day Care and Social Benefits. In this sense, the incentive is applied by reducing the effective amount to be paid to the IMSS and therefore does not generate credit balances or refund rights.
The benefit applies exclusively when the employee’s base contribution salary exceeds such thresholds, and is aimed at temporary farm workers, including agricultural day laborers, greenhouse personnel, livestock units and forestry activities, and is applied on a monthly basis at the time of determination of contributions. This determination is made through a comparative mechanism, in which the employer calculates, on the one hand, the contributions according to the actual salary of the temporary farm worker and, on the other hand, the contributions resulting from applying the parameters established in the decree, with the difference between both amounts being the creditable tax credit.
Validity and conditions
The decree extends the term of the incentive until December 31, 2026, subject to subsequent evaluations by the IMSS.
For its application, it is indispensable that employers and employees are duly registered and up to date with their social security obligations. Non-compliance may result in the loss of the benefit and the determination of tax credits.
Practical impact for companies
From a business perspective, this scheme offers clear advantages:
- Effective reduction in the cost of IMSS contributions, especially in periods of high seasonal hiring.
- Increased viability of formal contracting, without a proportional increase in the workload.
- Budgetary certainty, by using the UMA as a reference, which is updated according to inflation.
- Reduced exposure to labor and tax risks associated with informality or under-registration of workers.
- In a context of wage increases and pressure on operating margins, this incentive may represent a significant and cumulative savings for companies in the agricultural sector.
It is recommended to companies:
- Verify that your operations qualify as field patterns.
- Review the correct registration of temporary workers with the IMSS.
- Adjust payroll systems for the application of the benefit as of January 2026.
- Follow up on the operating rules issued by the IMSS.
At Vega, Guerrero & Asociados, we are at your disposal to evaluate the specific impact of the decree on your company, carry out savings simulations and accompany the correct implementation of the stimulus.
