Mexico City, June 10, 2024
On June 7, 2024, the reform to the Social Security Law was published in the Official Gazette of the Federation, which imposes on employers the obligation to use and implement the IMSS Mailbox.
As previously informed, with this reform, employers will be able to register their means of contact so that, through the IMSS Mailbox, the Mexican Social Security Institute (IMSS) can notify them of various documents, such as notices, administrative resolutions, liquidation letters and transmission of digital documents, among others.
Those who do not update their contact information or provide erroneous information will be notified by the IMSS by means of a public notice.
For the operation of the IMSS Mailbox, the rules set forth in the Federal Tax Code will be applied on a supplementary basis to notify documents or initiate procedures that are not provided for in the Social Security Law.
Finally, in the next few days, the IMSS will publish the Rules of Operation of this digital tool, the content of which we will inform you in due course.
The lawyers of the Social Security area are at your service to provide you with any support or advice you may require in this regard.
Sincerely,
Gil Zenteno García
zenteno@basham.com.mx
Santiago Villanueva Durán
svillanueva@basham.com.mx
