Individuals and legal entities registered in the Registry of Specialized Service Providers or Specialized Construction Contractors (REPSE) must file two reports every four months: the Report on Specialized Service or Construction Contracts (ICSOE) to the IMSS, as provided for in Article 15-A of the Social Security Law, and the Subcontracting Information System (SISUB) to INFONAVIT. Both must be filed no later than January 17, May 17, and September 17 of each year.
Does the requirement apply only if there were contracts during that period?
No. The obligation to file ICSOE and SISUB reports applies equally to all companies registered with REPSE, regardless of whether they entered into specialized service contracts during the corresponding four-month period. Both platforms allow companies to file a report stating that there were no contracts during the period; therefore, the absence of activity does not exempt a company from the obligation to file the report.
What happens if they are not submitted, or if they are submitted incompletely or late?
Pursuant to Articles 304-A and 304-B of the Social Security Law, noncompliance with ICSOE may be punishable by fines ranging from 500 to 2,000 UMA. For SISUB, Article 55 of the INFONAVIT Act and its regulations on fines provide for penalties of up to 350 UMA. Additionally, repeated noncompliance with these obligations may result in the cancellation of REPSE registration with the Ministry of Labor and Social Welfare—which is, in turn, subject to fines ranging from 2,000 to 50,000 UMA pursuant to Article 1004-C of the Federal Labor Law—and trigger joint and several liability for the companies that contracted the specialized services.
Keeping the REPSE registration current is not enough if the quarterly reports are not filed on time and in the proper manner: the authority evaluates compliance on a period-by-period basis. Companies providing specialized services must verify, every four months, that ICSOE and SISUB have been filed—with or without reportable contracts—to maintain their registration and protect their clients from potential joint and several liability.
At VGA, we can assist companies in assessing their status with the REPSE, preparing and filing ICSOE and SISUB declarations with the IMSS and INFONAVIT, and tracking their upcoming quarterly deadlines.
