On April 13, 2022, Agreement No. AS2.HCT.300322/68.P.DIR (the Agreement) issued by the Technical Council of the Mexican Social Security Institute (IMSS) in ordinary session dated March 30, 2022 was published in the Federal Official Gazette. Through the Agreement, the Guidelines of the obligation established in article 15 A of the Social Security Law (LSS) were approved.

The Guidelines are intended to provide legal certainty and regulate the submission of information by individuals or companies who provide or execute works or specialized services, in accordance with the obligation established in article 15 A of the LSS.

Contractors shall use the Information on Service Contracts or Specialized Works (ICSOE), a computer system implemented by the IMSS through which service providers or executors of specialized works will submmit the information on the contracts they enter into, or correct, update or leave it without effect. Such information shall be submitted within the first 17 days of the month following the four-month period in question, according to the following dates:

Four-month period	Reporting period	Submission period
First	January to April	From May 1st to 17th
Second	May to August	From September 1st to 17th
Third	September to December	From January 1st to 17th of the following year

Derived from the above, the service providers or executors of specialized works still have enough time to comply with the submission of the first information, which expires on May 17, 2022.

The types of information that can be submitted are:

* Normal: when it is submitted for the first time.

* No information: when no contracts were entered into during the reporting period.

* Complementary: when it is required to modify the information.

* Complementary Correction: allows correcting or redress omissions.

* Complementary Without Effects: it is used to completely eliminate an information.

* Complementary Update: allows to communicate the changes of information of the contracts.

The corresponding information submitted through the ICSOE shall be signed with the advanced electronic signature, whose digital certificate is issued by the Tax Administration Service and will be attributable to its owner. Therefore, it is the exclusive responsibility of the latter to safeguard the digital certificate and the confidentiality of the respective private key.

The IMSS will publish, through its website www.imss.gob.mx, the list of contracts for services or specialized works that have been reported to it and said list will be public.

At Trejo Gutiérrez Abogados, we have a group of experts in labor matters with more than 20 years in the market. Please do not hesitate to contact us, we will be glad to provide the personalized legal advice that you require.