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Mexico: Social Security Institute will require the use of digital tools through the IMSS Mailbox

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In brief

On 7 June 2024, the Official Gazette of the Federation (DOF) published changes to Social Security Law. The new digital “IMSS Mailbox” is mandatory for employers and will be the exclusive means for communicating with the Institute. The IMSS will issue general rules for the operation of the IMSS Mailbox within 60 days. Failing to register may mean forfeiting the opportunity to challenge adverse resolutions. 

Key points of the reform

Mexican Congress, by means of a decree, established the reform of articles 286 L, first and third paragraphs; 286 M, first paragraph; the addition of sections XXIII and XXIV to Article 5 A and the second, third, fourth and fifth paragraphs to Article 286 M and, finally, orders that repeal the second paragraph of Article 286 L, all of the Social Security Law, imposing the mandatory use of the “IMSS Mailbox”, establishing in those provisions that:

  • They will be applicable to those called “private persons”, such as beneficiaries, employers, obligated subjects, public accountants, authorized public accountants, those jointly and severally liable, related third parties, whether natural or legal persons and legal representatives who carry out actions.
  • The digital tool “IMSS Mailbox” is the communication system implemented by the Mexican Social Security Institute (IMSS) established on its website, through which that authority may make notifications, summons of any act, request documents, request reports or issue administrative resolutions in digital documents, as well as inform individuals about topics of interest.
  • The IMSS must publish in the DOF within a period of no more than 60 days, the procedures and services available in the “IMSS Mailbox”, as well as the general rules for its operation; until the new rules are published, the current guidelines for the use of the IMSS Mailbox will remain in force. Therefore, the use of electronic means of communication, magnetic, digital, optical, magneto-optical or of any other nature, will be optional for any interested party. However, at the time of making use of those in a promotion, the presentation of any type of document related to that promotion must continue in the same form.
  • Individuals must register and keep updated the means of contact with the IMSS, in accordance with the guidelines approved by the Technical Council of the Institute. In the event of not authorizing, pointing out erroneous data, not registering or not updating means of contact, the authority will make notifications by platforms when the person is not reachable, disappears or opposes the proceeding.
  • Through this technological tool, individuals will be able to submit promotions, applications, notices or comply with their obligations and requirements made by the Institute, through digital documents, as well as make inquiries about their fiscal and administrative situation before the Institute.
  • Promotions or applications may be submitted through the “IMSS Mailbox” when they are related to the exercise of the powers of verification, for which the corresponding means of identification must be used. These actions will produce the same legal effects as documents signed in a handwritten manner and will have the same probative value.
  • The foregoing does not imply that the IMSS ceases to make notifications of its acts in accordance with the formalities and terms established in the Social Security Law, the Federal Tax Code and other applicable ones.

We are tracking the publication of the general rules and stand by ready to advise employers on how to comply with the new obligations.

Click here to download this alert in Spanish.

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Author

Maria del Rosario Lombera-González is a partner and member of Baker McKenzie's Employment Practice Group in Mexico City. She was a member of the Mexican Commission of Employers before the International Labour Organization at annual conferences in the Commissions of Social Security and Globalization and Employment, and has participated in several meetings of seasoned practitioners in the field of social security. Rosario joined Baker McKenzie Abogados in 1985 and became a partner in 2005.

Author

Marco Rojas is an associate in the Employment Practice Group in the Mexico City office. He joined Baker McKenzie in 2013. Prior to joining the Firm, he worked for more than six years in other Mexican law firms in connection with the social security and remunerations practice. Marco's legal career spans over 12 years of practice in the fields of litigation and consulting in social security contributions, HR compliance and consulting labor matters.

Author

Alfonso García Lozano has more than 25 years of experience practicing in the area of labor and employment law. His practice includes corporate employment advice and employment litigation involving complex transactions, as well as individual and collective matters. Mr. García Lozano has a strong knowledge on the tax implications of labor matters, including outsourcing.

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