Quick Answer
Before the first employee, the company must prepare employer registration, risk classification, employee file, affiliation movement, and payroll setup. Coordinate the actual start date with contract, salary, benefits, and contribution schedule.
Before hiring your first employee, prepare employer registration, work risk classification, employee file, IMSS registration, and payroll.
The Actual Date Matters
The contract, affiliation registration, and first pay stub must tell the same story about start date, position, salary, and benefits.
Implementation Roadmap
- Define date, worksite, and position.
- Gather employer identity and signature.
- Process employer registration.
- Report employee registration.
- Validate payroll, SUA system, and employee file.
Documents Before Day One
- RFC, e.firma, and worksite data.
- Activity information and risk classification.
- CURP, NSS, RFC, and employee contract.
- Bank account and payroll policy.
- Schedule of registrations, stamping, contributions, and record keeping.
Responsible Parties and Deliverables
What Changes When Hiring Your First Employee
Employer registration formalizes the company before the IMSS and allows reporting employee movements. This process must be coordinated with hiring and not treated as a separate step after the person has already started.
It is also advisable to set up payroll, define base salary, benefits, and position, and prepare a file that links contract, registration, pay stubs, and payments.
The First Payroll Triggers Multiple Tasks
A company agrees that its first employee starts on Monday. If it waits until the first payment to review IMSS and payroll, it has lost margin. The plan must start earlier: employer data, risk classification, employee file, payroll system, and responsible parties.
Hiring is not just registering: contract, payroll, IMSS, file, and schedule must start coordinated.
— Fintax
First Month Mistakes
- Starting work without a complete file.
- Copying a position or salary without reviewing actual duties.
- Not defining who reports registrations and terminations.
- Separating accounting payroll from IMSS movements.
Sources and Further Reading
Consult official sources: IMSS employer registration procedure, Unique Self-Determination System (SUA), Federal Labor Law.
To complete the process within Fintax, review: Error-free payroll CFDI, e.firma validity, SIPARE contribution payments.
Frequently Asked Questions
Can I hire first and register later?
Plan registration and reporting before the start; do not use payroll payment as a late trigger.
What data usually delays the process?
Inconsistent NSS, RFC, CURP, address, position, or salary; validate the file beforehand.
Are employer registration and employee registration the same?
No. One identifies the employer; the other reports the employee's social security affiliation.
What to Do Now
Turn this review into a file with responsible party, date, source, and evidence. If there is a material difference, overdue obligation, or a decision that changes calculations, validate the case with your accounting responsible before submitting, canceling, or paying.




