Social security

Our goal is to provide our clients with assurance and solutions by means of preventive and corrective services referred to social security.

Our firm is comprised of qualified professionals such as certified public accountants duly registered before the Federal Tax Bureau which belongs to the Ministry of the Treasury and Public Credit, The Mexican Social Security Institute (IMSS), the National Housing Institute (INFONAVIT) and the Ministry of Finance of Mexico City and the State of Mexico and Veracruz

Comparison to determine the proper and timely payment of the social security fees

The service we offer is aimed at supporting our clients in the proper and timely compliance with the social security obligations; by doing so, we prevent our clients from incurring in economic penalties such as social security claims, fines, ancillary fees. Also, we avoid paying fees and contributions undue or in excess because of not having submitted the employee’s enrollment, withdrawal or salary modifications on time.

On a monthly basis, before the last day for the fees and contributions to be paid, we deliver a report comprised of comments and suggestions based upon the result of the comparison made, so that said fees and contributions are corrected or clarified and then, are properly and timely paid.

The comparison process is made with three different databases:

  • Payment proposals issued by the Mexican Social Security Institute (IMSS) (EMA/EBA).
  • Database of the Self-Calculation Unique System (SUA).
  • Payroll database

Auditor’s Reports

Auditing Processes in order to submit the statutory and/or voluntary Auditor’s Report with the following institutions:

a. Mexican Social Security Institute (IMSS).

  • Based upon the Social Security Law, the auditor’s report is a statutory report in case the company had 300 employees or more.

It may be optional:

  • In case of employers who have the auditor’s report, said employers may be subject to benefits.
  • In case of an on-site regulatory audit is notified to the company.
  • Invitation issued by the IMSS to the employer in order for it to correct itself.

Benefits in case the employers have the auditor’s report:
The employers who file their auditor’s report shall not be subject to on-site regulatory audits for the tax years for which the auditor’s report had been prepared except in case that :

I. The auditor’s report had been filed with a disclaimer of opinion, negative opinion or with a qualified opinion with regard to matters, that according to the public accountant’s opinion, rely on essential elements within the report.
II. There had been a review of the auditor’s report at the IMSS and there had been payable differences and they had not been clarified, and if applicable, paid.
III. Based upon an employee’s complaint.

b. The Institute of the National Housing Fund for Workers

  • This Auditor’s Report is optional

Benefits in case of having such Auditor’s report

I. The employers shall not be subject to on-site regulatory audits, except for the fact that there were specific complaints filed by an employee or employees.

c. Treasury offices where it is statutory to file the Auditor’s report on the Payroll Tax :

  • Mexico City, State of Mexico, State of Guerrero, State of Quintana Roo, State of Oaxaca, State of Veracruz, State of San Luis Potosí
  • Optional: State of Nuevo León and Sinaloa

Preparation of the documentation to correct any employers’ errors and its submission with the Mexican Social Security Institute

This documentation is voluntarily prepared or because of an invitation or requirement issued by the Mexican Institute of Social Security.

Social Security Advisory and Management for the Construction Industry

Comprehensive service as from the start of Works up to the end. The type of Works is analyzed and a strategy is submitted to be followed up to obtain a reliable scenario for the decision-making process.

Supervision for filing out the SIROC and its proper submission.

Works closing:
The information submitted to the SIROC is analyzed, along with the subcontracted phases and payments made, so that the strategy or solution for the proper Works closing is set up.

Advisory on Social Security

We provide preventive advisory and consultancy in order to avoid financial or labor risks for your company, as well as to solve problems and pose suggestions to optimize the company operation; examples:

  • Advisory for the proper application of the amendments or new legal obligations issued by different authorities.
  • Advisory, projection and calculations of the early retirement and old-age severance payments.
  • Requests issued by an authority.

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Next Step...

Call any of our Advisors.

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