Mexican Social Security Institute
Mexico
Americas

Assessment of Compliance with Social Security Obligations

Implementation year
2022

The Mexican Social Security Institute (Instituto Mexicano del Seguro Social – IMSS) provides social security to more than 21 million workers linked to more than 1 million registered employers. These employers must register their workers with the IMSS and pay social security contributions. The collection of such contributions accounts for 93 per cent of IMSS revenue, i.e. its operating funds.

The operational capacity of the IMSS limits the number of audits that can be carried out annually. As a result, it is very important for us to design mechanisms to indirectly monitor compliance with social security obligations. This helps to make public and private sector entities become institutional partners in the verification process, to ensure timely compliance, collect more contributions, and reduce administrative costs.

The Assessment of Compliance with Social Security Obligations (assessment) is a cross-cutting mechanism, which is updated daily and is easy to consult at any time. It increases primary contribution collection by pushing employers to comply with the IMSS and also provides reasoned support for contracting processes.

Topic:
Governance and administration
Extension of coverage
Contribution collection and compliance
Error, evasion and fraud