On August 05, the Official Gazette of the Federation, [in Spanish: DOF], published Agreement ACDO.AS2.HCT.230724/261.P.DIR from the Mexican Social Security Institute, [in Spanish: IMSS], which approves the guidelines for the operation of the Mexican Social Security Institute mailbox, a system for conducting procedures and digital services. Previous agreements related to the Mexican Social Security mailbox are repealed. As such, the corresponding areas are instructed to implement and clarify certain technical and legal aspects of the system. The agreement will come into effect on the day after its publication in the Official Gazette of the Federation [in Spanish:  el Diario Oficial de la Federación].

The Mexican Social Security Institute has approved new general guidelines regarding the operation of their respective mailbox. This agreement, issued by the Technical Council in the ordinary session on July 23, 2024, establishes the regulations for the use of the Mexican Social Security Institute mailbox, and shows a list of procedures and services that are currently available that are offered through this electronic platform.

Principal Changes and Provisions

1. Approval and Anulment of Previous Guidelines:

• New general guidelines for the operation of the Mexican Social Security Institute mailbox are approved. 
• Previous agreements from 2020 and 2022 that regulated the use of the Mexican Social Security Institute mailbox are nullified.

2. Obligations and Responsibilities:

• Private individuals must register any relevant communication mechanisms such as their e-mail and cellphone number.
• All procedures must be signed with a valid e-signature that is issued by the Tax Administration Service [in Spanish: SAT].

3. Availability of Procedures and Services:

• The  procedures and services that are available will be periodically updated and published in the Official Gazette of the Federation and on the website of the Mexican Social Security Institute. 

4. Electronic Notifications:

• The Mexican Social Security Institute will provide notifications of procedures and administrative decisions through their respective mailbox.
• A period of 3 business days is established so that intended recipients open the notification documents. Otherwise, the notification will be considered as performed on the 4th business day.

5. Information maintenance:

• The Mexican Social Security Institute will keep digital documents that are signed with an e-signature during the terms as provided by law. 
• Updates performed through the Mexican Social Security Institute mailbox will be as legally valid as those with a handwritten signature. 

List of Procedures and Featured Services

• Management and Update of Means of Contact:

• Registration of e-mails and cellphone numbers.

• Electronic Notifications:

• Assessment decisions for premiums related to Work Hazard Insurance.
• Penalties and requests for information.

• Documentation and Enquiries:

• Certificate of Qualifying Weeks.
• Consultation regarding eligibility to receive Social Security benefits

• Electronic Petitions and Oversight:

• Clarifications and guidance regarding the operation of the Mexican Social Security Institute mailbox.
• Electronic oversight and collections.

• Company Classification and Eligibility to Receive Social Security Benefits:

• Modifications to Work Hazard Insurance.
• Consultations with regard to occupational hazards conclusions and qualifying weeks.

Procedure for Activating the Mexican Social Security Institute Mailbox

1. Registration of Means of Contact:

• Access provided through the Mexican Social Security Institute website.
• Confirmation of registered means of contact within 72 hours.

2. Signature of Terms and Conditions:

• E-signature of the terms and conditions for the Mexican Social Security Institute Mailbox.

3. Ongoing Updates:

• Keep communication mechanisms updated.

Additional Considerations

• Data Confidentiality:

• Personal information will be treated in accordance with the laws related to transparency and data protection.

• Penalties:

• Pursuant to Article 304-A of the Social Security Act, [in Spanish: la Ley del Seguro Social], penalties can include fines ranging from 20 to 350 times the Unit of Measure and Update [in Spanish: la Unidad de Medida y Actualización] (UMA)  ($2,171.40 to $37,999.50 pesos).

If you have any questions, JA. DEL RÍO can provide you with our experts to advise you in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com