A housekeeper, cook, nanny or other household worker in Mexico must be registered with IMSS, the Mexican social security institute, and registering them is the employer's job (LSS art. 12 fr. IV; art. 239-C fr. I; DOF 16-11-2022 Transitorio Segundo; LFT art. 337 fr. IV).
This guide covers a worker employed in a private home. If the home is also rented short-term and the worker looks after your guests, ask a labor lawyer whether the household-work rules still apply (LFT arts. 331–332).
The rules are in the social security law's chapter for household workers (LSS arts. 239-A–239-H), which a reform made mandatory for every household employer (LSS art. 12 fr. IV; art. 239-C fr. I; DOF 16-11-2022 Transitorio Segundo; LFT art. 337 fr. IV).
Who registers whom
- Every employer, separately. If your housekeeper also works for a neighbor, you each register them and pay for your own days and salary (LSS arts. 33, 239-A fr. III, 239-C).
- Not occasional work. Work that's only occasional or sporadic is outside the regime (LSS art. 239-B).
- Not your relatives. IMSS's procedure doesn't register an employer's relatives (IMSS procedure).
When to register
Register them from the day they start. IMSS's site says to register a household worker from the start of the job (LSS arts. 15 fr. I, 239-C fr. I; IMSS FAQ; open point: whether that day is the deadline or only when coverage starts is a question for a lawyer and a contador; we follow the stricter reading).
How to register
IMSS says you register online, on its site for household workers, and that registering also enrolls the worker with Infonavit, the housing fund, at the same time (IMSS, household workers).
- Your own CURP. IMSS's FAQ says the online registration starts with the employer's own CURP and email address (IMSS FAQ). If you don't have a CURP, ask a contador how to register.
- The worker's social security number. IMSS's FAQ says you need the worker's NSS, and that a worker without an NSS can get it online with their CURP and an email address (IMSS FAQ).
- The salary and the days worked. IMSS works out contributions from the daily salary and the days worked, and you choose to cover the full month or only the days worked (IMSS program page; LSS art. 239-C frs. VII–VIII).
- Which salary. IMSS's own pages describe the salary to report differently. Its FAQ says "el salario real percibido", the salary actually received (IMSS FAQ). Its procedure defines the base salary "en relación con el artículo 334 de la LFT", which suggests food and lodging you provide count toward it (IMSS procedure; LSS art. 32; open point: how food and lodging enter a household worker's base is the contador's call; LSS art. 27; LFT arts. 76, 80, 87; open point: whether you report the cash wage or an integrated base is the contador's call). Ask a contador what amount to report.
Paying IMSS
IMSS bills the opening month in arrears, but its FAQ says to pay it by the date on the capture line IMSS gives you, which in its examples falls within that opening month (IMSS FAQ; LSS art. 239-C fr. IV, art. 39; open point: whether the law allows paying later than the capture-line date is the contador's call). Later periods are paid in advance, by the month or for longer (LSS art. 239-C frs. V–VI).
In 2026, IMSS's FAQ and calculator put the prepayment date at the 20th (a date no law sets) of the month before the coverage (IMSS FAQ; IMSS calculator; IMSS's own pages, not the law's text).
- How to pay. IMSS's FAQ says you can pay online at the end of registration, or at an IMSS-authorized bank with the capture line (IMSS FAQ).
- No refunds. IMSS's FAQ says prepayments are never refunded, even when the job ends (IMSS FAQ; an IMSS answer, not the law's text).
- Coverage stops when payment does. Coverage ends when a payment isn't made or a prepaid period runs out (LSS art. 239-D).
- The worker's share. You withhold the worker's share from their pay and pay it in with yours (LSS art. 239-C fr. II, art. 38). Whether you must pay their share yourself when they earn the minimum wage is open (LSS art. 36; LFT art. 97; open point: the contador decides it).
Infonavit
Registering a worker with IMSS registers them with Infonavit too, and IMSS says you pay Infonavit's contribution on the same payment form (IMSS, household workers). The employer pays it, and it's never deducted from the worker (LFT art. 136; LINFONAVIT art. 29 fr. II; DOF 29-11-2023; open point: the lawyer and the contador are confirming that household employers owe it, and which legal cap applies).
In 2026, the employer's Infonavit contribution is 5% (open point: the lawyer and the contador are confirming that household employers owe it, and which legal cap applies) of the contribution base (LFT art. 136; LINFONAVIT art. 29 fr. II; DOF 29-11-2023; open point: the lawyer and the contador are confirming that household employers owe it, and which legal cap applies).
What skipping it can cost
IMSS can fine an employer who doesn't register a worker, or registers late (LSS art. 304 A fr. II, art. 304 B fr. IV). There's no fine if you put things right on your own before IMSS finds the omission or asks you to (LSS art. 304 C).
In 2026, that fine runs from 20 UMA to 350 UMA (LSS art. 304 A fr. II, art. 304 B fr. IV). The UMA is a reference unit that INEGI updates every year (INEGI notice, DOF 09-01-2026; LDVUMA arts. 4–5).
Checking the amount
IMSS publishes a free calculator for household workers' contributions, which a contador can use to check the amount (IMSS calculator).
Frequently asked questions
Can I register my housekeeper online?
Yes, if you have a CURP. IMSS's FAQ says the online registration starts with the employer's own CURP and email address (IMSS FAQ). If you don't have a CURP, ask a contador how to register.
Does a worker who comes only some days a week need IMSS?
Yes, unless the work is only occasional or sporadic (LSS art. 239-B). You can cover only the days worked (IMSS program page; LSS art. 239-C frs. VII–VIII).
Do I get a refund if they leave?
No. IMSS's FAQ says prepayments are never refunded, even when the job ends (IMSS FAQ; an IMSS answer, not the law's text). When the job ends, IMSS asks you to end the registration on its site (IMSS FAQ).
I've employed my housekeeper for years without registering them. What now?
Register them now. The law waives the fines when you put things right on your own before IMSS finds the omission or asks you to (LSS art. 304 C). Ask a contador how to pay the contributions you missed (LSS art. 304; open point: how the waiver and any surcharges apply to missed contributions is the contador's call).