–We can tell you if you are required to register.

The Information on Contracts for Specialized Services or Works (ICSOE) is an electronic tool implemented and administered by the Mexican Social Security Institute through which service providers or executors of specialized works will report to the Institute the information on the contracts entered into for the subcontracting of specialized services or execution of specialized works.

Based on the amendment of Article 15 of the Federal Labor Law, individuals or legal entities that provide specialized services or perform specialized works with employees under their employment on behalf of one or more beneficiaries, must be incorporated in the Registry of Specialized Services or Specialized Works Providers (REPSE, for its acronym in Spanish).
Additionally, such taxpayers must report to the IMSS the contracts entered into for the subcontracting of services or specialized works through the ICSOE tool.

The purpose of this tool is to facilitate compliance with the periodic obligation to submit to the Institute the information of the contracts entered into, according to the four-month period in question.

The contract information must contain the identification data of the contracting parties, the contract information, as well as the employees with whom each contract will be performed and the registration issued by the Secretary of Labor and Social Welfare (STPS by its Spanish acronym) for the provision of specialized services or execution of specialized work.

There will be two users on the platform, the contractor and the typist, the latter being understood as the user profile that the contractor gives to a natural person in the Administration module so that he/she has the ability to upload the information of the contracts to be reported on the platform.

How to access the online system?

In order to access this platform, you may enter the following link http://www.imss.gob.mx/icsoe, where you will find a mini-site containing the following information.

• Frequently Asked Questions
• System operation
• Technical requirements
• Regulations (Social Security Law, Federal Labor Law and Decrees)
• Support material
• ICSOE Upload Template

Support guides.

It is important to mention that through the IMSS web page at the link http://www.imss.gob.mx/icsoe/material, taxpayers can find the following guides:

1. Contractor login, registration of general data and user registration.
2. Informative and contract registration.
3. Massive load of employees.
4. Signature and Submission.
5. Informative with no data.
6. Entry of the typist.
7. Password recovery
8. New casino bonuses

Who is required to enroll in the Registry?

Individuals or legal entities that provide specialized services or perform specialized works, and that wish to provide such specialized services to a third party ( Contracting Party), and that for this purpose they must provide the third party ( Contracting Party) with their own workers.

What are the deadlines for entering and submitting information?

From the first day of the four-month period to be reported. For example, in the first four-month period that includes the months of January to April 2021, it will be possible to start filing from the first day of January until May 17. If the due date falls on a Saturday or Sunday or any other non-business day, it will be postponed to the following business day.

What are the next deadlines?

The one corresponding to April 24 – 30 regarding the 1st four-month period, it will be from September 1 to 17, 2021.

For the months of May, June, July and August, regarding the 2nd four-month period, it will also be from September 1 to 17, 2021.

What happens if I do not submit the information of executed contracts on time?
The IMSS could impose a fine of 500 to 2,000 UMA’s in accordance with the provisions of article 304-A and 304-B of the Social Security Law.
In the event that no contracts are entered into, the report will be filed under the modality of no information.

(No information: it is filed when the contractor did not enter into any contract during the reported period)

We remain at your service for any questions or clarification in this regard.