IMSS and Infonavit opinion (dictamen)
IMSS and Infonavit opinion (dictamen)
The social security dictamen checks whether your company calculated and paid its contributions to the IMSS and Infonavit (Mexico’s social security institute and workers’ housing fund) correctly. We issue it, and first tell you about any discrepancies so you can correct them.
Tell us about your case
A partner will reply, in English or Spanish.
IMSS and Infonavit opinion (dictamen)
Who it’s for
- Employers required by law to file a dictamen on their contributions
- Companies that choose to file one voluntarily
- Companies with a growing workforce or changes in how they pay employees
- Subsidiaries that need assurance for headquarters on their employment compliance
IMSS and Infonavit opinion (dictamen)
What’s included
We review what the authorities would review, before they do.
-
IMSS contributions review
We review the contribution base salary, payroll events and the calculation of employer and employee contributions.
-
Infonavit payments review
We review housing fund contributions and, where applicable, the mortgage repayments the company withholds from employees.
-
Issuing the dictamen
We issue the dictámenes before the IMSS and Infonavit on your social security contributions.
-
Discrepancies and corrections
If there are discrepancies, we explain them and how to settle them before filing.
IMSS and Infonavit opinion (dictamen)
How we work
- 1
Payroll information
We gather payroll records, contracts and contribution payments for the period.
- 2
Review
We review salaries, the contribution base and how contributions and payments were calculated.
- 3
Discrepancies
We share what we find and how to correct it.
- 4
Dictamen
We issue the dictamen before each institute.
Frequently asked questions
What is the IMSS dictamen?
It is a review by a CPA registered with the IMSS of an employer’s compliance with its social security obligations. At the end, the CPA issues an opinion that is filed with the institute.
Who is required to file an IMSS dictamen?
The law requires it of employers above a certain number of employees, and any employer may file one voluntarily. The requirements can change, so we review your case against current law.
Is the Infonavit dictamen the same as the IMSS one?
No. They are separate opinions, filed with separate institutes, though they rely on the same payroll information. That is why it makes sense to do them together, with the same team.
What is the advantage of filing a dictamen?
It lets you find and correct discrepancies before an audit by the authorities, and documents that your company had its compliance reviewed by an independent third party.
Related
Related services
-
Statutory tax opinion (dictamen fiscal)
An independent opinion on tax compliance, for federal and local purposes.
Learn more -
Payroll services
Payroll calculation and administration, pay slips, taxes and contributions.
Learn more -
Financial statement audit
An independent opinion on your financial statements and a review of internal controls.
Learn more
Do you need a dictamen on your contributions?
Tell us how many employees you have and how you pay them. We’ll tell you what applies.