The Mexican Social Security Institute (IMSS) published Resolution ACDO.AS2.HCT.310826/238.P.DIR, approving the mandatory generation of the Digital Employer Identification Card (TIP) through the IMSS Mailbox.
The Digital TIP must be used for procedures that require employer identification and will replace any card previously issued in physical format.
We recommend that each employer or obligated party identify its active employer registrations, review its authorized individuals, and generate and securely retain the corresponding TIP.
What should employers do?
- Access the IMSS Mailbox using the applicable authentication method.
- Go to “Afiliación y Cobranza” (Affiliation and Collection) and select “Mi TIP” (My TIP).
- Select the employer registration for which the card will be generated.
- Verify the list of authorized individuals. Annex I provides for a maximum of three and allows additions using the CURP, as well as removals.
- Select “Generar TIP” (Generate TIP), review the information, and accept.
- Download the PDF file for retention or printing when needed.
Date verification
The Resolution was published in the Official Gazette on September 8, 2026. It will enter into force 15 calendar days after publication. (September 23, 2026).
Important consideration
Section One of the Resolution expressly approves the mandatory generation of the Digital TIP. However, the introductory text of Annex I refers to employers or obligated parties “that choose to use it.” In light of this wording difference, this client alert follows the express mandate in Section One as a conservative compliance approach.
Practical recommendations
Prepare an inventory of active employer registrations and appoint a person responsible for generating and safeguarding each TIP.
Confirm that authorized individuals remain current and are the persons who will actually carry out procedures before the IMSS.
Keep the PDF in a controlled-access file and avoid sharing it through unauthorized channels.
For organizations with multiple employer registrations, document the generation date and the person responsible for each registration.
Legal Basis
The Resolution was issued pursuant to Articles 15(I), 251(IV), (XIII) and (XXXVIII), 263, 264(III) and (XVII), and 286 M of the Social Security Law; Articles 5, first and second paragraphs, 57 and 58(I) of the Federal Law on State-Owned Entities; Article 31(II), (IV) and (XX) of the IMSS Internal Regulations; and Articles 5, 6, 14 and 15 of the Regulations of the Social Security Law on Affiliation, Company Classification, Collection and Auditing.
Salles Sainz Grant Thornton, S.C.