The Mexican Association of Public Accountants invited all employers who are registered with Social Security to present their declaration of the work risk premium, since they have a limit of the last day of February, and no to present it, could be creditors to fines and sanctions.
“It is very important to get the necessary information in the IMSS, so that the statement is presented correctly, because this affects the determination of the quotas in the risk of work for what is the exercise from the month March,.
He indicated that there are five classes of work risks, construction companies, which have more risks in their operation, are class 5, and the other extreme, in class 1, are the administrative issues, law firms or lawyers, who are always in their offices like dentists in Tijuana are always paying attention to their clients.
He mentioned that in the case of not having had accidents, or these have not been closed administratively within the fiscal year, can reduce the risk premium for work, and thereby also decreases the contribution of social security in the payment to be made by part of the companies, hence the importance of presenting this obligation.
“We as a College of professionals always invite companies to do it correctly because part of what this entails is support and how the worker is covered, and if a worker has a Class 5 risk class, it must be recognized as such because from there come the compensation for them, “he said.
In this regard, he specified that each employee should be classified with the correct activity, according to the activities they carry out, so as not to affect workers with the corresponding compensation, as well as to avoid problems with the IMSS in matters of reclassification.
On the other hand, José indicated that they are still offering training courses on the subject of the new version of the Digital Tax Receipt for Internet, as there are still a large number of professionals who still have doubts with this new form of billing.
Among the main doubts that have been expressed by the accountants are when a payment is considered in partialities or when it is a payment in a single exhibition and the moments of tax causation, among other questions that must be analyzed thoroughly so that they do not generate repercussions from the fiscal point of view.