IMSS urges employers to review and regularize the affiliation status of their employees with the Institute

#IMSS, #México.- In order to promote the correct compliance with the employer’s social security obligations, the Mexican Social Security Institute (IMSS) informs that it has started a campaign to send notices through the IMSS Mailbox and institutional e-mail addressed to employers, so that they review and, if applicable, in the months of July and August, voluntarily regularize the salary situation of their employees, ensuring due compliance with their social security obligations.

The above, derived from the institutional analysis of databases and electronic files, where it was identified that 100% of the workers are registered with the same contribution base salary (SBC) with the employer observed.

This situation could reflect inconsistencies in salary integration and represents a possible failure to comply with the obligations set forth in Article 15, Section I, of the Social Security Law (LSS), which establishes the employer’s obligation to register and enroll their workers with the IMSS, as well as to communicate in a timely manner their registrations, cancellations, salary modifications and other corresponding data.

In the same sense, article 27 of the LSS clearly establishes the items that must be included in the SBC and those that, due to their nature, must be excluded. Therefore, any payment made directly or through third parties that does not comply with the SBC must be excluded from the SBC.

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