The IMSS audit report is a document prepared through a formal procedure in which a Certified Public Accountant (CPA) reviews and validates a company’s financial situation and its social security obligations before the Mexican Social Security Institute (IMSS).
Since June 1993, the Social Security Law established this obligation for employers—both individuals and legal entities—who were required to file a federal tax audit report or who had opted to do so.
As a result, the IMSS audit report remained voluntary for employers in subsequent years, until it became mandatory again in 2001.
This requirement allows employers to report compliance with their obligations under the Social Security Law, while also enabling the Institute to verify the information reported by the Certified Public Accountant in the audit report.
Hence its importance in ensuring compliance with tax and social security obligations, such as the IMSS audit report. For this reason, we highlight five key points:
It provides assurance to both the company and IMSS through a comprehensive review of the company’s accounting and financial information conducted by a qualified and certified professional, reducing the risk of errors or irregularities in the determination of social security contributions and related obligations.
By obtaining the IMSS audit report, the company ensures full compliance with applicable social security regulations, including the accurate determination and payment of employer-employee contributions, as well as adherence to all requirements established by IMSS.
Obtaining the IMSS audit report significantly mitigates the risk of fines and penalties imposed by the institution. In cases of non-compliance, penalties may range from 40% to 100% of the omitted contributions, while other actions or omissions affecting employees or the institution may result in fines ranging from 20 to 350 times the value of the UMA.
The audit report serves as formal evidence that the company has accurately calculated and paid its contributions, ensuring full compliance with its social security obligations.
The IMSS audit report facilitates administrative processes and reduces the likelihood of audits or detailed reviews related to social security obligations. By holding this report, the company demonstrates compliance with established requirements, minimizing the risk of further scrutiny by IMSS.
It strengthens the company’s corporate image, positioning it as a reliable and compliant organization. By demonstrating adherence to social security obligations, it fosters greater trust among employees, clients, suppliers, and stakeholders.
It is important to note that if an employer had an average of 300 or more employees during the immediately preceding fiscal year, they are required to obtain an audit report (dictamen) in order to comply with their obligations and avoid potential fines and/or audits.
Regarding INFONAVIT, and in accordance with the powers granted by the State to this Institute, oversight is carried out based on Article 30 of the INFONAVIT Law. This provision grants qualified accounting professionals—subject to meeting specific requirements—the authority to perform audits on employers to verify that salary calculations, contributions, and loan-related withholdings are properly determined and paid.
This highlights the critical responsibility of accounting professionals to ensure that the audit report submitted to INFONAVIT is prepared with the highest level of accuracy and diligence. Through this process, the auditor effectively acts on behalf of the Institute, reviewing and identifying any differences that may require payment.
This is precisely where the importance of the audit report lies: in ensuring proper compliance and contribution by employers, supporting the State in fulfilling its functions and addressing the various needs of society.
Some of the consequences of submitting the audit report with errors, late, or failing to submit it include:
a) Issuance of information requests to audited employers
b) Follow-up collection actions due to missing or incorrect records
c) Errors in the registration of the Employer Registration Number (NRP), leading to incorrect employer identification
d) Misallocation of financial resources in collection processes
In accordance with Article 29, Section VIII of the INFONAVIT Law, which regulates the voluntary audit report for INFONAVIT purposes, any employer may choose to have a certified public accountant perform an audit to verify compliance with their obligations before the Institute, in accordance with the applicable regulations.
Additionally, employers required to obtain a tax audit report must submit to INFONAVIT a copy of certain annexes of the tax audit report within 15 business days following the filing deadline established by the tax authority (SAT). This requirement is set forth in Article 84 of RIPAEDI.
If an employer is required to file the audit report before the SAT and fails to do so, this does not exempt them from submitting it to INFONAVIT, and they may also be subject to penalties.
Based on the above, we provide these services to help you avoid penalties and surcharges, while gaining access to potential tax benefits and facilitation from the relevant authorities.
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