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Precedents · Commented

ImportantLabor and social security

Work-injury relapses are paid on the wage in effect when IMSS approves them

Relapse arising from an occupational risk. The contribution wage base for calculating the corresponding benefits is the one registered for the insured person when the Mexican Social Security Institute determines that the relapse is admissible.

Official heading (Spanish): RECAÍDA DERIVADA DE UN RIESGO DE TRABAJO. EL SALARIO BASE DE COTIZACIÓN PARA CALCULAR LAS PRESTACIONES CORRESPONDIENTES ES EL QUE LA PERSONA ASEGURADA TENGA REGISTRADO AL MOMENTO EN QUE EL INSTITUTO MEXICANO DEL SEGURO SOCIAL DETERMINE LA PROCEDENCIA DE LA RECAÍDA.

The ruling

Collegiate Circuit Courts disagreed on whether benefits for a relapse of an occupational injury are calculated on the wage in effect at the time of the injury or at the relapse. The Regional Plenary Court held that the wage registered when IMSS determines the relapse admissible applies, under article 74, section I, of the Social Security Law regulations on enrollment.

Our take

The ruling separates the original injury, governed by the wage at that time, from the relapse, which is a later triggering event with its own base. In practice, if the worker's wage rose between the accident and the relapse, the benefit will be higher; if it fell, lower. Workers benefit when the registered wage reflects actual pay. For employers, the ruling again puts the spotlight on an accurate contribution wage base: under-reporting translates into benefit gaps that may be claimed later. The rule is clear and simplifies the calculation for everyone.

What to do

  • Keep the wage registered with IMSS current, including all items that must be integrated.
  • When a relapse occurs, check that IMSS calculates the benefit on the wage in effect upon approval.

Details

Court
Regional Plenary Courts
Type
Binding precedent (jurisprudencia)
Identifier
PR.P.T.CN. J/12 L (12a.)
Digital registry
2032532
Published
August 21, 2026
Area
Labor and social security
View official source ↗

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Prepared by Artegia for information only; not legal advice. Headings in English are unofficial translations. The official text is the one published in the Semanario Judicial de la Federación or the TFJA journal.