Employers with an annual average of 300 or more employees are required to have compliance with their obligations before the Mexican Social Security Institute (IMSS) audited by an authorized public accountant. Employers that do not meet this threshold may choose to submit the audit report voluntarily.
The obligation to file the audit report applies to both individuals and legal entities, even when their operations are carried out through different work centers.
The audit report for Social Security purposes is a review and compliance tool through which an authorized public accountant issues a professional opinion on the employer’s compliance with its obligations before the IMSS. In Mexico, this mechanism is particularly relevant because it allows verification of the proper determination, withholding, and payment of employer-employee contributions, as well as compliance with various obligations related to employee registration, company classification, base contribution salaries, employee movements, among others.
The audit report is particularly relevant for companies seeking to strengthen their internal controls, reduce audit risks, identify differences before an audit by the authority, and demonstrate a preventive approach to Social Security compliance.
The scope of the audit carried out for purposes of issuing the report includes, among other aspects, the proper registration of employees, the filing of affiliation notices, the integration of the base contribution salary, the company’s classification for occupational risk insurance purposes, the determination of employer-employee contributions, and the timely payment of the corresponding contributions. A company required to submit the Social Security audit report that fails to do so may face consequences such as fines for non-compliance. In practical terms, the sanction is not limited to the fine for failing to file the audit report; the greatest risk is usually that the IMSS conducts an in-depth review of the company and determines contribution differences, surcharges, inflation adjustments, and additional penalties.
For accurate and strategic decision‑making, it is recommended to always consult with a qualified professional from ZALDIVAR CONSULTING.
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