The IMSS provides digital platforms to manage incapacities without visiting a branch for every step:
These physical templates required the stamp and signature of the attending physician and the medical unit. The reliance on physical paper often led to issues regarding document falsification, loss, and administrative delays in delivery to employers.
Certificado de Incapacidad IMSS - Formato Editable 622180827.
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For employers, the primary function of the disability template is to justify salary payments made during the disability period. Under Article 93 of the Income Tax Law (LISR), disability payments are tax-exempt. However, to apply this exemption, the employer must retain the digital or physical copy of the IMSS certificate in their accounting records.