Social security liabilities can materially affect the value, structure, and implementation of corporate transactions. We advise clients on the social security aspects of mergers and acquisitions, carve-outs, spin-offs, internal reorganizations, joint ventures, and cross-border transactions.

Our work includes social security due diligence, assessment of historical liabilities, negotiation of contractual protections, and the design and implementation of post-closing integration strategies.

We regularly advise clients on:

• Social security due diligence in share and asset transactions
• Identification and quantification of potential IMSS and INFONAVIT liabilities
• Employer substitutions and transfers of employees
• Workforce integrations following mergers and acquisitions
• Registration of new employers and workplaces
• Social security implications of corporate restructurings and reorganizations
• Contribution-base and occupational-risk classifications
• Continuity of employee benefits and social security coverage
• Post-closing remediation and compliance measures

By working closely with the Firm’s corporate, tax, and labor and employment teams, we ensure that social security considerations are incorporated into the transaction from the initial structuring stage rather than addressed after closing.

The IMSS and INFONAVIT have broad verification and enforcement powers and increasingly use information obtained from tax, labor, corporate, and third-party sources to review employer compliance.

We assist clients through audits, inspections, compulsory information requests, desk reviews, and other regulatory proceedings. Our involvement includes defining the response strategy, reviewing and organizing supporting documentation, preparing legal submissions, and representing employers in communications and meetings with the authorities.

We regularly advise on:

• IMSS and INFONAVIT audits
• Requests for information and documentation
• Third-party information requests and cross-checks
• Employer-classification and risk-premium reviews
• Assessments involving contractors and specialized service providers
• Construction-related audits and SIROC matters
• Tax assessments, fines, surcharges, etc.
• Employer-liability and employee-benefit determinations
• Administrative appeals and settlement strategies
• Proceedings before the Mexican Taxpayer Ombudsman (PRODECON)

Our approach combines technical analysis with a clear understanding of the procedural and evidentiary requirements applicable to each proceeding.

When disputes cannot be resolved through preventive or administrative measures, we represent employers in complex social security litigation before Mexico’s administrative and federal courts.

Our contentious practice includes challenges against tax assessments, fines, employer classifications, occupational-risk determinations, benefit-related resolutions, and other final acts issued by the IMSS and INFONAVIT.

We represent clients in:

• Administrative appeals
• Annulment proceedings before the Federal Administrative Justice Court
• Amparo proceedings before Federal Courts
• Constitutional challenges to social security provisions
• Proceedings involving the suspension of enforcement measures
• Challenges to seizures, account freezes, and other collection actions
• Disputes involving occupational-risk classifications and premiums
• Challenges to employer-liability and benefit determinations

Our team combines substantive social security expertise with extensive experience in administrative, tax, and constitutional litigation. This enables us to develop strategies that address both the technical merits of a dispute and its procedural and commercial implications.

We advise employers on their day-to-day obligations before the IMSS, INFONAVIT, and FONACOT, helping them identify and address potential exposure before it develops into an assessment, penalty, or operational disruption.

Our preventive advisory work includes:

• Employer and workplace registrations
• Employee registration and classification matters
• Integration of the salary base for social security contributions
• Occupational-risk classifications
• Review of work-related accident and illness records
• Internal social security audits and compliance reviews
• Voluntary correction procedures
• Review of social security opinions and compliance certificates
• Advice regarding employee disabilities, occupational risks, pensions, and related employer obligations
• Development and implementation of remediation strategies

We provide practical guidance designed not only to correct identified deficiencies, but also to strengthen internal controls and reduce the likelihood of future challenges by the authorities.

Social security issues rarely arise in isolation. They frequently intersect with labor, tax, corporate, compliance, and transactional considerations.

Our Social Security team works closely with other practice groups across the Firm to provide coordinated advice in matters involving:

• Mergers and acquisitions
• Corporate reorganizations
• Workforce transfers and integrations
• Executive compensation and employee benefits
• Payroll and tax structures
• Employment disputes
• Specialized services and construction projects
• Internal investigations and compliance reviews
• Business expansions and new operations in Mexico

This integrated approach allows us to provide clients with a comprehensive assessment of their exposure and a practical path forward, whether they are entering the Mexican market, completing a strategic transaction, responding to a government audit, or managing an ongoing compliance matter.