On April 13th, 2022, was published on the Federal Official Gazette (“DOF”, for its acronym in Spanish), the Decree ACDO.AS2.HCT.300322/68.P.DIR (the “Decree”), issued by the H. Technical Council of the Mexican Institute for Social Security (the “Council”) in its ordinary session dated March 30th, 2022, through which were approved the General Guidelines for the Compliance of the Obligation set forth in the Third Paragraph of Article 15-A of the Social Security Law, as well as its Single Annex (the “Guidelines”), regarding the quarterly reports that natural and legal persons that provide specialized services or specialized works shall file with the Mexican Institute for Social Security (“IMSS”, for its acronym in Spanish”).
In this regard, please bear in mind that the obligation set forth in the Guidelines corresponding to the first quarter of 2022, has a deadline of May 17th, 2022 for the submission of the reports and information required.
The above shall be filed through the Specialized Services or Specialized Works Contracts Informative (“ICSOE”, for its acronym in Spanish”). For the use of this tool, the steps are the following:
(i) Enter the website https://s-icsoe.imss.gob.mx
(ii) Record the information that correspond to the period
(iii) Revise that the information is correct
(iv) Sign and sent electronically the informative to the IMSS through the advance electronic signature or e.Firma
Likewise, the kind of informative that could be submit through ICSOE are the following:
- Regular: Submitted for the first time, with information of the agreements executed within the period to be reported.
- Without information: When, within the period, no agreements were executed.
- Complementary: when is required to modify the information of an informative previously submitted, which can be as follows:
- Correction: allows correcting omissions in a previously filed informative, superseding the previous one, and must contain the modified information that will persist;
- Without effects: allows the total elimination of the informative filed, when there is no obligation to do so or to leave without effect a “No Information” informative;
- Updating: allows reporting changes that were made after the date of execution of the agreements previously reported;
Please note that, only a maximum of 4 (four) complementary informative will be allowed within the same period; however, the complementary informative for updating are exempted from this premise.
In order to clarify any doubt, the IMSS will publish, on a monthly basis, through its website www.imss.gob.mx; the list of specialized services or specialized works reported, being this list of a public nature.