(52) (55) 5261 0525
jacarmona@basham.com.mx
CDMX

Jesús Armando Carmona Morales

Tax / LABOR & EMPLOYMENT / Seguridad Social Consultoría y Litigio
Associate
EDUCATION

Doctorate in Law, Universidad Panamericana, 2022

Master of Laws (LL.M.) in Legal Sciences, Universidad Panamericana, 2018

Master of Laws (LL.M.) in Administrative Law, Universidad Panamericana, 2016.
Academic Excellence Distinction.

Bachelor of Laws (LL.B.), Universidad La Salle, 2014
Academic Excellence Distinction.

LANGUAGES

Spanish
English

EXPERIENCE

Attorney specializing in Social Security Law, with more than 12 years of experience in litigation and advisory work. His professional career combines experience in adjudicatory matters and high-level private practice, supported by a solid academic background focused on specialization in the field.

His experience at the Federal Court of Administrative Justice allowed him to develop a strong background in administrative litigation, handling cases through all stages of the proceedings, with particular emphasis on drafting proposed final judgments before the Superior Chamber in significant matters involving federal tax and administrative authorities.

His experience at highly regarded law firms specializing in tax and labor matters allowed him to develop a solid practice in defense strategies involving local taxes across various states in Mexico, as well as in inspection proceedings conducted by the Ministry of Labor and Social Welfare, experience that today enriches his practice at the Firm.

He currently provides specialized advice on compliance with social security obligations to domestic and international companies across a variety of sectors, including construction and digital platforms.

In preventive and corrective matters, he conducts audits to assess and remediate compliance with employer obligations, covering, among other areas, the integration of the base contribution salary, company classification for occupational risk insurance purposes, the review of subcontracting structures, advice to digital platforms on compliance with their social security and labor obligations, guidance on pension matters, as well as the handling of audit actions and employer correction proceedings before the Mexican Social Security Institute and the National Workers’ Housing Fund Institute.

In litigation matters, he designs and implements conciliation proceedings and legal remedies before social security institutions, administrative courts and the Federal Judiciary, making use of digital means, where available, to handle proceedings for the benefit of his clients

His advisory work is based on a comprehensive assessment of the legal and economic impact of each strategy, with particular emphasis on clear communication with clients and timely follow-up on each matter.

REPRESENTATIVE MATTERS

1. Advice to international companies in the digital platform sector on the regularization of their employer registrations, including the handling of audit actions, payments, administrative clarifications and procedures before the relevant authorities.

2. Representation of domestic and international companies across various sectors in amparo proceedings related to reforms to housing and social security legislation, particularly regarding employer obligations associated with the continued repayment of housing loans during employee absences and disability leaves.

3. Advice to companies in the construction sector on compliance and defense against actions by the Mexican Social Security Institute related to construction projects, including the analysis of the responsibilities of owners, contractors and subcontractors, as well as the registration and reporting obligations applicable to such projects.

4. Representation of companies in administrative litigation proceedings against tax assessments issued by the Mexican Social Security Institute for employer-employee contributions and other social security contributions, including the design of strategies to stay enforcement proceedings through the posting and updating of guarantees securing the tax liability.

5. Advice and representation of multinational companies in disputes related to company classification and the determination of occupational risk insurance premiums, including cases arising from employer substitutions and corporate reorganizations.

SPEAKING ENGAGEMENTS

Speaker at webinars and training sessions on social security matters, addressing topics related to compliance with employer obligations before the Mexican Social Security Institute and the National Workers’ Housing Fund Institute, as well as relevant aspects of labor relations management.