If your company is required to file the Social Security Tax report, submit the notice by April 30, 2024

Employers who had an annual average of 300 workers or more in the year 2023 must, in 2024, commission an authorized public accountant (CPA) to carry out an audit on the fulfilment of their obligations for the year 2023 before the IMSS.

Employers who commission the audit must submit the relevant Notice of Opinion by April 30, 2023.

The opinion for the 2023 financial year must be submitted no later than 30 September 2024 on the SIDEIMSS platform.

Employers that do not fit the criteria may do so voluntarily, which would earn them the following benefits:

  • They will not be subject to home visits for the fiscal year of the audit
  • No settlement cards payable by them will be issued for differences derived from the payment verification procedure, for the fiscal year of the audit
  • If the employer has two or more employer registrations, they may file a single Notice for all of them.

The consequences for a failure to comply with this obligation include:

  • Penalties for failing to file or for filing the opinion extemporaneously.
  • Home visits