Article 74 of the Social Security Law ("SSL") establishes the obligation of employers to annually declare the work related accidents and illnesses, with the purpose of modifying the Occupational Risk Insurance Premium. Such revision has to be made exclusively during the month of February, and has to be filed before the Mexican Social Security Institute sub-delegation where the employer is registered.
The employers obliged to perform the annual declaration are those that quote under the occupational risk insurance that have completed an annual period (January 1 through December 31) in their economic activity, notwithstanding no work related risks have occurred during this period.
The employers excluded to perform this declaration are those that have not yet completed an annual period (January 1 through December 31) by registry, change of activity with modification of premium, or renewal of activities, this last, in case the term of six months has exceeded as of the date of renewal
