Global mobility reminder: Compliance with the INM annual update for employers in Mexico
3 March 2025
Between April and May, all companies employing foreign nationals in Mexico must comply with the annual update of the employer registration certificate with the National Institute of Migration (INM). This procedure is essential to maintain the legality and operability of companies employing foreign workers.
What does this update entail?
Companies must complete this update within thirty calendar days following the submission of the previous fiscal year’s annual tax declaration (fiscal year 2023). Failure to comply with this obligation may lead to various consequences, including:
- Suspension of visas and procedures: All visas and procedures initiated by the company may be suspended.
- Delays in recruitment: Delays in the arrival or hiring of foreign employees in the country.
- Delays in fiscal procedures: Delays in obtaining the Federal Taxpayer Registry (RFC) and Social Security Number (NSS).
- Tax compliance: Delays in the tax compliance of foreign employees and payment of accessories.
- Permanent establishment risk: Risk of permanent establishment for foreign companies with employees located in Mexico who continue to receive compensation from abroad.
Updated costs for 2025
The fee for receiving, reviewing, and, where applicable, issuing certificates is $377.00 MXN.
Recommendations for employers
Given the complexity and potential implications of failing to comply with this obligation, it is essential to seek support from a specialised advisor. At Forvis Mazars, we have experts in Global Mobility who can assist you in evaluating the best options for your specific situation and ensure proper compliance with your migration and tax obligations.
For further information and assistance, please do not hesitate to contact our specialists.
Want to know more?
Roberto Cantu Reyna Tax Partner - Monterrey
