Let's take a look at the important dates in this first two-month period in terms of social security and annual tax returns, to align our agenda and make sure we don't miss them:
- January 6th. Deadline for notices of modifications to the IMSS Base Contribution Salary (SBC). This year a large number of workers will have to send a notice due to the reform of the increase in the annual vacation period.
- January 17th. Deadline for payment of employer contributions to IMSS, both monthly and bimonthly, as well as contributions and discounts for INFONAVIT credits.
- January 17th. Deadline for filing the informative declarations of contracts for companies rendering specialized services: ICSOE before IMSS and SISUB before INFONAVIT.
- February 17. Deadline for payment of employer contributions to the IMSS, only the monthly payments corresponding to the month of January.
- February 28th. Deadline for filing the 2022 annual declaration of Occupational Risk Premium with the IMSS.
- February 28th. Deadline for payment of income tax withheld from workers corresponding to the 2022 annual calculation.
- February 28th. Deadline to correct CFDI of payrolls of the year 2022 and that continue having fiscal effects in 2022. Do not forget to include the fiscal folio (UUID) and the code 04 that corresponds to the concept: "Substitution of previous CFDIs" in the CFDIs they replace.
Remember that failure to comply in due time and form with the authority may result in fines.
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