The IMSS has identified companies that pay part of their employees’ wages as a “pension plan” or through other similar arrangements. These schemes involve an employer paying a low salary through its ordinary payroll and making payments to a “third-party payer” that, using its electronic registration with CONSAR, supplements the employee’s income. To combat these practices, in November 2025, the General Provisions Applicable to Pension Plans (“DCGAPP”) were amended, establishing, among other measures, that pension plans must exclusively supplement employees’ income upon final retirement and the disbursement of funds during the employment relationship is prohibited, and that CONSAR is authorised to refuse registration if an employer has a negative compliance opinion, pending observations, or is under investigation by the IMSS, SAT, or INFONAVIT.
Additionally, the IMSS and CONSAR signed an information exchange agreement to prevent these improper practices, and the IMSS has started to pursue criminal proceedings against employers that use this type of arrangement.
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