social Security

Mexico City. The Mexican Social Security Institute (IMSS) has identified firms or consultants who, by spreading false or inaccurate information on social security, seek to generate fear and confusion in order to—among other purposes—promote forums, courses, and the sale of dishonest tax strategies that encourage the evasion of tax obligations; which may lead to those who use them incurring legal liability, thus risking their assets.

According to the versions of such offices or consultants in the media, the IMSS proceeds to freeze bank accounts for non-compliance related to the presentation of the Information on Contracts for Services or Specialized Works with the electronic tool called ICSOE; or the institute invariably resorts to the presumptive determination of tax credits in the field of construction.

As regards the ICSOE, depending on the quarter in question, before the due date of the periodic obligation to submit to the IMSS the information on the contracts for subcontracting specialized services or execution of specialized works entered into, the Institute itself implements a dissemination strategy, through communications sent via email and notices on institutional social networks in order to highlight the date in question to the attention of the contractors concerned.

Since the ICSOE was launched, promoting and consolidating direct contact with recipients, 2,993,428 communications have been sent by email, including reminders or exhortations to comply, as well as text messages or phone calls.

The Institute emphasizes that it offers all interested persons guidance mechanisms regarding the correct and timely fulfillment of obligations related to the ICSOE; such as the ICSOE minisite itself (http://www.imss.gob.mx/icsoe); which offers support material such as guides, videos and regulations related to the respective obligations and their use.

To avoid being deceived and avoid risks, the IMSS cordially invites you to consult the information it disseminates through its official channels, as well as to establish direct contact by using the Information Center.

Contact IMSS, where specialized advisors promptly answer questions from those responsible for fulfilling social security obligations: 800 623 23 23, option 5, then option 6; Monday through Friday from 9 a.m. to 6 p.m. (Central Mexico time).

The Clarification or Guidance Service can also be accessed through the IMSS Mailbox: “Electronic Promotions” menu, which allows you to submit requests 24 hours a day, 365 days a year.

In the construction sector, the IMSS also promotes voluntary and timely compliance with social security obligations of the individuals or legal entities concerned through the Comprehensive Construction Works Registration Service (SIROC); a digital service that reduces costs, times and provides administrative facilities.

In addition, the Institute promotes and encourages self-regulation of the employer sector in this area in the event of possible omissions or non-compliance – through promotional letters or employer self-correction processes -, always prioritizing the legal security of the sector.

However, the IMSS – as an autonomous fiscal body and guarantor of social security – has the power to carry out processes to verify compliance with obligations in this area, with the guiding principle being the safeguarding of the rights of workers or, where appropriate, the restoration of these rights.

Such is the case of the review process established in article 18 of the Social Security Regulations.

Mandatory for Construction Workers for a Specific Project or Time (RSSOTCOTD) which, from the start, gives the audited employer the possibility of checking full compliance with their obligations with respect to the workers concerned; in any case, it should be noted that the employer has, at all times, the right to correct their tax situation before the Institute.

Only when, in an extraordinary manner, individuals or legal entities dedicated to construction fail to provide the elements that allow clarifying unfulfilled obligations, as well as the nature and amount thereof, the IMSS – as the only alternative – resorts, in the case of public works, to the percentage of labor or, in the case of private works, to the constructed surface area to determine possible tax credits by virtue of proven non-compliance.

In this regard, it is impossible for the IMSS to waive its fiscal review powers within the deadlines and in accordance with legal requirements.

In accordance with the imperative to proceed in accordance with the law to safeguard the rights of workers, to promote transparency and accountability, as well as to privilege direct contact with people, the IMSS reiterates its commitment to continue offering advice and support regarding compliance with social security obligations.