IMSS: Undue tax practices of items excluding the Base Contribution Salary (Pension Funds).


Mexico City, June 9, 2023.

On June 8, 2023, the Federal Official Gazette published in the Official Gazette of the Federation the Agreement ACDO.AS2.HCT.300523/128.P.DIRissued by the Technical Council of the Mexican Social Security Institute (IMSS), which approves the Normative Criteria related to the exclusion of the concept of contributions to pension plan funds in the integration of the Base Contribution Salary (SBC), regulated in section VIII of article 27 of the Social Security Law.

The Standard establishes the following as improper tax practices in social security mattersthe following:

a) The delivery by employers to their employees of amounts in cash, via payroll or by any means, pretending that they are for social purposes such as pension plans, subsistence pension, survivor's pension, retirement, life annuity, pension fund or social welfare, regardless of the denomination determined, with the purpose of excluding them as part of the SBC to avoid the payment of social security contributions;

b) The exclusion from the SBC of contributions made to constitute pension plan funds without complying with the requirements established by the National Commission of the Retirement Savings System (CONSAR); and

c) The advice or participation of "dispatches" that carry out or implement the practices mentioned in the preceding paragraphs, as well as authorized public accountants that issue a compliance opinion. "Clean and unqualified." in the Social Security Opinion, having knowledge of these improper practices.

The lawyers of the social security area are at your service to provide you with the support or advice you may require in this regard.


Gil Zenteno García

Santiago Villanueva Durán

Sebastián González Salmón

Daniela Hidalgo Martínez