Employer-employee contributions should not be paid as an isolated payroll procedure. In July 2026, it is advisable to verify that the payment in SIPARE matches the period’s movements, stamped receipts, hirings, terminations, disabilities, and accounting records.
The IMSS provides employer access to systems such as SIPARE and SUA. Internal operations must connect these systems with accounting: if there was a salary change, termination, or incident, the supporting evidence must be in place before payment.
What to Check Before Paying
Payment Alone Is Not Enough
A correct payment without documentation can be difficult to reconstruct when management, audit, or the accountant requests an explanation for a payroll discrepancy.
Common Errors
- Paying with data that does not yet reflect terminations or modifications.
- Not reconciling the amount against the recorded payroll expense.
- Saving only the bank receipt, without the statement or capture line.
- Closing accounting without reviewing disabilities, absences, or retroactive adjustments.
Administration Checklist
- Confirm that all payroll receipts for the period are stamped.
- Verify personnel movements against HR and the advisor’s report.
- Compare statement, capture line, and bank payment.
- Save SUA/SIPARE files in the month’s folder.
- Record discrepancies and decide whether to correct them before the next closing.
How Fintax Can Help
Fintax can help you connect payroll, IMSS, SIPARE, and accounting so that every payment has supporting documentation. This review reduces accumulated discrepancies and prevents contributions, CFDIs, and bank records from being kept in separate files.
