IMSS invitations due to discrepancies with SAT information: key risks and recommendations

There are particular cases in which you may be involved, especially where your operations include arrangements such as: former employees who have been deregistered, subsequently enrol in Modalidad 40 with the IMSS, and later provide services to the same company under the Simplified Trust Regime (RESICO); as well as pensioners engaged through schemes classified as payments assimilated to salaries.

Although the invitation does not constitute a formal audit power nor determine a tax liability, it does represent a risk indicator that could lead to subsequent audit procedures. The key area of concern lies in the possibility that the IMSS may consider that certain payments made to individuals actually correspond to a subordinated employment relationship. This could result in the assessment of omitted employer and employee social security contributions, as well as inflation adjustments, surcharges, and penalties.

Accordingly, it is recommended to carry out a reconciliation between the information reported to the SAT and the IMSS, review on an individual basis the cases identified by the authority, and assess the supporting documentation evidencing the legal nature of each contractual relationship. This will enable you to have sufficient elements to respond to the invitation and mitigate potential contingencies in social security matters.

We invite you to contact our experts should you have any questions or require further advice.