According to agreement ACDO.AS2.HCT.270224/35.P.DIR, issued on March 22, 2024, guidelines are added to the sole agreement for the cancellation of penalties that originate from the Mexican Social Security Institute, [in Spanish: el Instituto Mexicano del Seguro Social], provided for in Articles 304 and 304 A of the Social Security Act [in Spanish: Ley de Seguro Social] (LSS).

The provisions for which the payment is considered spontaneous and when no penalty is charged are as follows:

• When the employer or reporting party pays the fees before the date on which the notification of the payment is made.
• If the employer or reported party complies with the obligation as stated in the Social Security Act or its regulations, and before the notification of the penalty is received. 
• For cases in which reporting parties submit information related to Specialized Service Agreements or for the carrying out of specific works, provided that they comply with the delivery of information to the Mexican Social Security Institute, (IMSS), on a quarterly basis, stemming from an official release or e-request that, in their particular case, they receive.
• When, at the request of the employer or reporting party, and having covered the corresponding requirements, the deferral has been authorized for the payment of the tax obligations.

Concerning the payment obligations, the penalty will not be charged, if the employer or reporting party submits to the Institute in a timely manner, the certificates for the calculation of the employer-worker dues if they are unpaid, along with the full amount, including the adjustment and late-payment surcharges, if it is within 30 calendar days from the date of submission of the said certificate.

At the request of the employer or reporting party, the fines will be annulled when the latter proves with documentary evidence that it did not commit the infringement for which it is accused of. 

The employer or reporting party may request a cancellation of the penalties before the Head of the Decentralized Administrative Operation Body of the State [in Spanish: el titular del Órgano de Operación Administrativa Desconcentrada estatal], regionally, from Mexico City, or from the immediate superior of the incumbent of the office that imposed the penalty where the cancellation was requested.

The request for cancellation will be submitted in person before the mentioned authorities, or in the case of employers and other reporting parties who have an activated IMSS mailbox, they may do so electronically. 

The percentages for cancelled penalties will be adjusted in accordance with the provisions of the agreement, and to that end, employers must comply with the requirements that are established in each particular case.

The Institute will issue a resolution for a request to have the penalty cancelled within 20 business days following the date of its submission by the employer or reporting party. 

Please contact us by e-mail at: contacto@jadelrio.com if you would like more information about our services.