Employers must present the Annual Declaration of the Premium in Occupational Risk Insurance (DART) no later than February 28 each year.
The means of presentation DART over the internet, generating the file from the SUA of the company.
https://imss.gob.mx/patrones/determinacionprima
Assumptions:
- If a company did not have cases of work risk cases but pays the premium in an amount greater than the minimum of its class, it must present the DART to reduce the % of payment of this concept to the IMSS
- All cases of work risks, completed in the year to be reported, must be reported in the determination of the company
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Penalty for non-compliance:
If a company does not present its DART or the presentation with errors can be fined with the equivalent of 20 to 210 times the UMA, in pesos $2,074.80 to $21,785.40
Recommendations:
- Occupational risk accidents must be duly documented, the notice of discharge and discharge from IMSS occupational medicine and employee disabilities
- It should be reviewed in which cases the employer is obliged to present his DART
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