On March 22, 2024, the Technical Council of the Mexican Social Security Institute published agreement number ACDO.AS2.HCT .270224/35.P.DIR., through which the General Guidelines for the forgiveness of fines in the Mexican Social Security Institute were approved.

The aforementioned guidelines seek to regulate the cases in which the forgiveness of  fines provided for in articles 304 and 304 A of the Social Security Law is appropriate. To this effect, the guidelines mention:

• Cases in which spontaneous compliance is applicable.

• Cases in which it is possible to waive fines.

• Conditions and procedures for the forgiveness of fines.

The agreement number ACDO.AS2.HCT.270224/35.P.DIR. will enter into force as of March 25, 2024.

Should you have any questions or require additional information regarding this communication, please contact info@rapa.mx.