Dear clients and friends,

To facilitate the reporting of contracts regarding the outsourcing of specialized services or works, on August 27, the Mexican Social Security Institute (IMSS) implemented an online system called Informative of Specialized Services or Works Contracts (ICSOE).

Through the ICSOE, providers of specialized works or services must report to the IMSS the information of their contracts with clients, as well as data of the contracting parties. The process also requires the attachment of the registration at the Public Register of Contractors of Specialized Services or Works (REPSE), administered by the Ministry of Labor[1]. To access the ICSOE, a current e.signature, generated by the Tax Administration Service, is mandatory.

The information must be presented on a quarterly basis, within the first 17 days of May, September, and January (first, second and third quarters, respectively)[2], and may be entered for each worker or provider, one by one, or massively.

The ICSOE is available at the following link:


[1] To access the Public Register of Contractors of Specialized Services or Works (REPSE), click here:

[2] If the last day for compliance is a non-working day, deadline will extend to the following working day.


Labor & Social Security

Roberto Alvarez-Malo
Perla Arreola
Ana María Becerra
Javier Canseco
Isaac Corral
Rogelio Sánchez

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