Short answer. Yes. The law places these contributions entirely on the employer — a contribution equivalent to one percent of the employee's monthly salary credit, paid in full by the employer every month of the employment. Any arrangement that deducts any part of it from the employee's wages is null and void.
What the law says
Contributions under this Title shall be paid in their entirety by the employer and any contract or device for the deductions of any portion thereof from the wages or salaries of the employees shall be null and void.
Labor Code, Article 183 — Employer Pays The Contributions. Read the full provision →
The contribution is set at a percentage of salary credit
Article 183 requires the employer to remit a contribution equivalent to one percent of the employee's monthly salary credit, starting the last day of the month when compulsory coverage takes effect and continuing every single month during the entire course of employment. That rate is not fixed forever — the article notes it may be reviewed and revised over time based on risk experience, administrative cost, and actual or anticipated losses, so it can move up as well as down.
The employer bears the full cost, by law
The article is unambiguous that these contributions shall be paid in their entirety by the employer. There is no split with the employee built into this provision — the full one percent is an employer cost, not something meant to be shared or passed along through payroll deductions, regardless of how the employer structures the rest of its payroll. The rule also does not shift depending on the size of the employer or the nature of the industry — the one percent contribution and the bar on passing it to the employee apply uniformly across covered employment.
Deducting it from wages is void, not just discouraged
Article 183 goes further than simply assigning the cost to the employer — it declares that any contract or device attempting to deduct any portion of the contribution from an employee's wages or salary is null and void. An agreement with the employee to shoulder part of this, even if the employee consented in writing, does not hold up under this article and cannot be enforced against the employee.
When the employer's obligation to pay stops
The obligation is tied to active employment and wage payment. When a covered employee dies, becomes disabled, or is separated from employment, the employer's duty to pay the monthly contribution for that employment ends at the close of the month the event occurs, and does not continue for months the employee is not receiving wages or salary from that employer. The article does not, however, describe the employee's own benefit entitlements once contributions stop.