Mexican Social Security Institute (IMSS) assessment notices and National Workers' Housing Fund (INFONAVIT) fines can be contested. Many employers pay them without review, assuming they are correct. Frequently, they are not.
Why Can Settlement Notices Be Wrong?
IMSS calculates contribution discrepancies based on the information it has on record: reported wages, number of employees, and days of service credited. If the employer has not timely updated enrollment records (registrations, terminations, salary changes), IMSS may determine discrepancies that do not reflect reality.
The Recurso de Inconformidad: Your First Line of Defense
Upon receiving an IMSS settlement notice or penalty, the employer has 15 business days to file a recurso de inconformidad (administrative appeal) with the same authority. The appeal must:
- Identify the specific errors in the settlement notice
- Present documents establishing the correct data (payroll records, IDSE enrollment movements, contracts)
- Request modification or cancellation of the discrepancy
The Administrative Litigation Proceeding
If the administrative appeal is unsuccessful, the next step is administrative litigation before the Federal Court of Administrative Justice. It is a longer process (12 to 24 months) but allows for a broader review of the grounds for the determination. In many cases, simply filing the lawsuit motivates IMSS to reconsider its position.
INFONAVIT: Discrepancies in Employer Contributions
INFONAVIT (National Housing Fund) can also determine discrepancies in employer contributions. The challenge mechanism is similar: a written appeal within 15 days and, if unsuccessful, administrative litigation. Additionally, INFONAVIT has a payment agreement program that may be advantageous when the discrepancy is partially correct.