{"id":23784,"date":"2026-09-28T09:05:00","date_gmt":"2026-09-28T16:05:00","guid":{"rendered":"https:\/\/blog.lecosy.com.mx\/?p=23784"},"modified":"2026-09-25T18:07:31","modified_gmt":"2026-09-26T01:07:31","slug":"correccion-patronal-o-dictamen-imss-diferencias-y-aspectos-a-considerar","status":"publish","type":"post","link":"https:\/\/blog.lecosy.com.mx\/index.php\/2026\/09\/28\/correccion-patronal-o-dictamen-imss-diferencias-y-aspectos-a-considerar\/","title":{"rendered":"\u00bfCorrecci\u00f3n patronal o dictamen IMSS? Diferencias y aspectos a considerar"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div class=\"wp-block-cover alignfull is-light\" style=\"border-radius:0px;padding-top:0;padding-right:0;padding-left:0\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"470\" class=\"wp-block-cover__image-background wp-image-23841 size-large\" alt=\"\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-41-1024x470.jpg\" style=\"object-position:55% 100%\" data-object-fit=\"cover\" data-object-position=\"55% 100%\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-41-1024x470.jpg 1024w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-41-300x138.jpg 300w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-41-768x353.jpg 768w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-41-1536x705.jpg 1536w, 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style=\"margin-top:var(--wp--preset--spacing--40);padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-essential-blocks-row alignfull eplus-wrapper is-layout-flow  root-eb-row-db898mm\"><div class=\"eb-parent-wrapper eb-parent-eb-row-db898mm \"><div class=\"eb-row-root-container eb-row-db898mm\" data-id=\"eb-row-db898mm\"><div class=\"eb-row-wrapper\"><div class=\"eb-row-inner\">\n<div class=\"wp-block-essential-blocks-column  root-eb-column-uyly1mc\"><div class=\"eb-parent-wrapper eb-parent-eb-column-uyly1mc \"><div class=\"eb-column-wrapper eb-column-uyly1mc\"><div class=\"eb-column-inner\">\n<div class=\"wp-block-columns alignwide eplus-wrapper is-layout-flex wp-container-core-columns-is-layout-f56f613f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80%\"><h2 style=\"font-size:clamp(26.465px, 1.654rem + ((1vw - 3.2px) * 2.106), 45px);font-style:normal;font-weight:700\" class=\"has-text-align-left wp-block-post-title has-text-color has-custom-color-1-color\">\u00bfCorrecci\u00f3n patronal o dictamen IMSS? Diferencias y aspectos a considerar<\/h2><\/div>\n\n\n\n<div class=\"wp-block-column eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:40%\">\n<div class=\"wp-block-columns are-vertically-aligned-center is-not-stacked-on-mobile eplus-wrapper is-layout-flex wp-container-core-columns-is-layout-2842b8fd wp-block-columns-is-layout-flex\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-column is-vertically-aligned-center eplus-wrapper is-layout-flow wp-container-core-column-is-layout-7bf3d3b5 wp-block-column-is-layout-flow\" style=\"border-style:none;border-width:0px;padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:90%\"><div style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.227), 16px);line-height:1\" class=\"has-text-align-right has-link-color wp-elements-a01ba652d07dbbab15a7b7c37fc0574f wp-block-post-author has-text-color has-custom-color-1-color has-dm-sans-font-family\"><div class=\"wp-block-post-author__content\"><p class=\"wp-block-post-author__name\"><a href=\"https:\/\/blog.lecosy.com.mx\/index.php\/author\/myriam-morales\/\" target=\"_self\">Myriam Morales<\/a><\/p><\/div><\/div>\n\n<div style=\"color:#162c44;font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.227), 16px);line-height:1\" class=\"has-text-align-right wp-block-post-date has-text-color\"><time datetime=\"2026-09-28T09:05:00-07:00\">28 septiembre, 2026<\/time><\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:10%\"><div class=\"aligncenter wp-block-avatar\"><a href=\"https:\/\/blog.lecosy.com.mx\/index.php\/author\/myriam-morales\/\" target=\"_self\"  class=\"wp-block-avatar__link\"><img alt='Avatar de Myriam Morales' src='https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/07\/Perfil-correo-1-1.jpg' srcset='https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/07\/Perfil-correo-1-1.jpg 2x' class='avatar avatar-60 photo wp-block-avatar__image' height='60' width='60'  style=\"border-radius:20px;\"\/><\/a><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div>\n<\/main>\n\n\n\n<div class=\"wp-block-essential-blocks-row alignfull eplus-wrapper is-layout-flow  root-eb-row-6z8xkuu\"><div class=\"eb-parent-wrapper eb-parent-eb-row-6z8xkuu \"><div class=\"eb-row-root-container eb-row-6z8xkuu\" data-id=\"eb-row-6z8xkuu\"><div class=\"eb-row-wrapper\"><div class=\"eb-row-inner\">\n<div class=\"wp-block-essential-blocks-column  root-eb-column-gu063k1\"><div class=\"eb-parent-wrapper eb-parent-eb-column-gu063k1 \"><div class=\"eb-column-wrapper eb-column-gu063k1\"><div class=\"eb-column-inner\">\n<div class=\"wp-block-columns alignwide eplus-wrapper is-layout-flex wp-container-core-columns-is-layout-f56f613f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:90%\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-73ed604 stk-block-background stk--has-background-overlay\" id=\"strong-span-style-color-f-6-f-6-f-6-class-stk-highlight-strong-strong-strong-strong-strong-resumen-strong-strong-strong-strong-strong-span-strong\" data-block-id=\"73ed604\"><style>.stk-73ed604 {background-color:linear-gradient(135deg,rgb(0,0,0) 0%,rgb(22,44,68) 38%,rgb(116,129,144) 100%) !important;border-top-left-radius:22px !important;border-top-right-radius:22px !important;border-bottom-right-radius:22px !important;border-bottom-left-radius:22px !important;overflow:hidden !important;max-width:207px !important;min-width:auto !important;margin-top:0px !important;}.stk-73ed604:before{background-image:linear-gradient(135deg,rgb(0,0,0) 0%,rgb(22,44,68) 38%,rgb(116,129,144) 100%) !important;}.stk-73ed604 .stk-block-heading__text{font-size:26px !important;}@media screen and (max-width: 1023px){.stk-73ed604 .stk-block-heading__text{font-size:26px !important;}}<\/style><h1 class=\"stk-block-heading__text\"><strong><span style=\"color: #F6F6F6;\" class=\"stk-highlight\"><strong><strong><strong><strong><strong>Resumen<\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/h1><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-8b190a9 stk-block-background\" data-block-id=\"8b190a9\"><style>.stk-8b190a9 {column-count:1 !important;background-color:#F6F6F6 !important;border-top-left-radius:31px !important;border-top-right-radius:31px !important;border-bottom-right-radius:31px !important;border-bottom-left-radius:31px !important;overflow:hidden !important;align-items:center !important;max-width:1500px !important;min-width:auto !important;margin-bottom:150px !important;display:flex !important;}.stk-8b190a9:before{background-color:#F6F6F6 !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">La correcci\u00f3n patronal y el dictamen IMSS son mecanismos diferentes para revisar y acreditar el cumplimiento de las obligaciones de seguridad social. Aunque ambos contribuyen a reducir riesgos ante el Instituto, no tienen el mismo prop\u00f3sito, alcance ni procedimiento. Conozca sus principales diferencias y qu\u00e9 aspectos debe considerar su empresa para identificar cu\u00e1l alternativa puede resultar adecuada.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-1b12b3c is-style-bar\" id=\"span-style-color-162-c-44-class-stk-highlight-strong-span-style-color-162-c-44-class-stk-highlight-strong-existe-una-nueva-forma-de-llevar-el-compliance-strong-span-strong-span\" data-block-id=\"1b12b3c\"><style>.stk-1b12b3c hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-1b12b3c {border-top-left-radius:0px !important;border-top-right-radius:0px !important;border-bottom-right-radius:0px !important;border-bottom-left-radius:0px !important;overflow:hidden !important;box-shadow:none !important;margin-top:48px !important;margin-bottom:50px !important;}<\/style><hr class=\"stk-block-divider__hr\"\/><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-1bb7f4a\" id=\"span-style-color-162-c-44-class-stk-highlight-strong-span-style-color-162-c-44-class-stk-highlight-strong-existe-una-nueva-forma-de-llevar-el-compliance-strong-span-strong-span\" data-block-id=\"1bb7f4a\"><style>.stk-1bb7f4a {margin-bottom:0px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-1bb7f4a-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-f45e13a\" data-v=\"4\" data-block-id=\"f45e13a\"><style>@media screen and (min-width: 768px){.stk-f45e13a {flex:var(--stk-flex-grow, 1) 1 calc(22.5% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-f45e13a-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-f45e13a-inner-blocks\">\n<figure class=\"wp-block-image alignleft size-full is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"907\" height=\"1370\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-43.jpg\" alt=\"\" class=\"wp-image-23845\" style=\"border-top-left-radius:28px;border-top-right-radius:28px;border-bottom-left-radius:28px;border-bottom-right-radius:28px;aspect-ratio:3\/4;object-fit:cover;width:200px\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-43.jpg 907w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-43-199x300.jpg 199w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-43-678x1024.jpg 678w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-43-768x1160.jpg 768w\" sizes=\"auto, (max-width: 907px) 100vw, 907px\" \/><\/figure>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-68db4a6\" data-v=\"4\" data-block-id=\"68db4a6\"><style>@media screen and (min-width: 768px){.stk-68db4a6 {flex:var(--stk-flex-grow, 1) 1 calc(77.5% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-68db4a6-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-68db4a6-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-bcae2e7\" data-block-id=\"bcae2e7\"><style>.stk-bcae2e7 {margin-right:-12px !important;margin-bottom:0px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Mantener en orden las obligaciones de seguridad social requiere algo m\u00e1s que presentar pagos y movimientos ante el IMSS. Cuando existen diferencias, omisiones o la necesidad de acreditar el correcto cumplimiento, los patrones cuentan con mecanismos espec\u00edficos para revisar y regularizar su situaci\u00f3n. Entre ellos se encuentran la correcci\u00f3n patronal y el dictamen por contador p\u00fablico autorizado, dos alternativas que cumplen funciones distintas y que no deben confundirse. Pero, <strong>\u00bfcu\u00e1l necesita su empresa?<\/strong> La respuesta depende de factores como la situaci\u00f3n que se busca atender, el periodo a revisar y las caracter\u00edsticas del patr\u00f3n. En la industria de la construcci\u00f3n, adem\u00e1s, existen particularidades que deben considerarse.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-08a5956 is-style-bar\" id=\"span-style-color-162-c-44-class-stk-highlight-strong-span-style-color-162-c-44-class-stk-highlight-strong-existe-una-nueva-forma-de-llevar-el-compliance-strong-span-strong-span\" data-block-id=\"08a5956\"><style>.stk-08a5956 hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-08a5956 {border-top-left-radius:0px !important;border-top-right-radius:0px !important;border-bottom-right-radius:0px !important;border-bottom-left-radius:0px !important;overflow:hidden !important;box-shadow:none !important;margin-top:48px !important;margin-bottom:50px !important;}<\/style><hr class=\"stk-block-divider__hr\"\/><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-270d014 stk-block-background stk--has-background-overlay\" id=\"strong-span-style-color-f-6-f-6-f-6-class-stk-highlight-strong-strong-strong-strong-strong-correccion-patronal-una-alternativa-para-regularizar-inconsistencias-strong-strong-strong-strong-strong-span-strong\" data-block-id=\"270d014\"><style>.stk-270d014 {background-color:linear-gradient(135deg,rgb(0,0,0) 0%,rgb(22,44,68) 38%,rgb(116,129,144) 100%) !important;border-top-left-radius:22px !important;border-top-right-radius:22px !important;border-bottom-right-radius:22px !important;border-bottom-left-radius:22px !important;overflow:hidden !important;margin-top:0px !important;}.stk-270d014:before{background-image:linear-gradient(135deg,rgb(0,0,0) 0%,rgb(22,44,68) 38%,rgb(116,129,144) 100%) !important;}.stk-270d014 .stk-block-heading__text{font-size:26px !important;}@media screen and (max-width: 1023px){.stk-270d014 .stk-block-heading__text{font-size:26px !important;}}<\/style><h1 class=\"stk-block-heading__text\"><strong><span style=\"color: #F6F6F6;\" class=\"stk-highlight\"><strong><strong><strong><strong><strong>Correcci\u00f3n patronal: una alternativa para regularizar inconsistencias<\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/h1><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-e4d189d\" data-block-id=\"e4d189d\"><style>.stk-e4d189d {margin-bottom:12px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-e4d189d-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-193829e\" data-v=\"4\" data-block-id=\"193829e\"><style>@media screen and (min-width: 768px){.stk-193829e {flex:var(--stk-flex-grow, 1) 1 calc(69% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-193829e-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-193829e-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ae82c3e\" data-block-id=\"ae82c3e\"><style>.stk-ae82c3e {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">La correcci\u00f3n patronal permite al patr\u00f3n revisar y regularizar el cumplimiento de sus obligaciones ante el IMSS cuando identifica diferencias u omisiones en aspectos como la inscripci\u00f3n de trabajadores, la determinaci\u00f3n y pago de cuotas o la integraci\u00f3n de los salarios base de cotizaci\u00f3n.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-74b1e6e\" data-block-id=\"74b1e6e\"><style>.stk-74b1e6e {margin-bottom:0px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Este mecanismo parte de una revisi\u00f3n realizada por el propio patr\u00f3n, quien puede identificar las diferencias existentes y presentar las correcciones correspondientes ante el Instituto. Por ello, puede ser una alternativa cuando el objetivo principal es <strong>regularizar una situaci\u00f3n espec\u00edfica y corregir las obligaciones que presentan inconsistencias<\/strong>.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-19357bc\" data-v=\"4\" data-block-id=\"19357bc\"><style>@media screen and (min-width: 768px){.stk-19357bc {flex:var(--stk-flex-grow, 1) 1 calc(31% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-19357bc-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-19357bc-inner-blocks\">\n<figure class=\"wp-block-image size-full is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1435\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/engineer-worker-wearing-vest-site-office-using-laptop-scaled.jpg\" alt=\"\" class=\"wp-image-23848\" style=\"border-radius:22px;aspect-ratio:1;object-fit:cover;object-position:57% 49%;width:250px;height:auto\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/engineer-worker-wearing-vest-site-office-using-laptop-scaled.jpg 2560w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/engineer-worker-wearing-vest-site-office-using-laptop-300x168.jpg 300w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/engineer-worker-wearing-vest-site-office-using-laptop-1024x574.jpg 1024w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/engineer-worker-wearing-vest-site-office-using-laptop-768x430.jpg 768w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/engineer-worker-wearing-vest-site-office-using-laptop-1536x861.jpg 1536w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/engineer-worker-wearing-vest-site-office-using-laptop-2048x1148.jpg 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/figure>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-43c7fbb\" data-block-id=\"43c7fbb\"><style>.stk-43c7fbb {margin-bottom:0px !important;margin-left:0px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">En el caso de los patrones de la industria de la construcci\u00f3n, la correcci\u00f3n puede realizarse considerando las particularidades de las obras y de las obligaciones relacionadas con ellas, por lo que resulta importante mantener un adecuado control de la informaci\u00f3n generada durante la ejecuci\u00f3n de cada proyecto.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-9432320 is-style-bar\" id=\"span-style-color-162-c-44-class-stk-highlight-strong-span-style-color-162-c-44-class-stk-highlight-strong-existe-una-nueva-forma-de-llevar-el-compliance-strong-span-strong-span\" data-block-id=\"9432320\"><style>.stk-9432320 hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-9432320 {border-top-left-radius:0px !important;border-top-right-radius:0px !important;border-bottom-right-radius:0px !important;border-bottom-left-radius:0px !important;overflow:hidden !important;box-shadow:none !important;margin-top:48px !important;margin-bottom:50px !important;}<\/style><hr class=\"stk-block-divider__hr\"\/><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-218b02d stk-block-background stk--has-background-overlay\" id=\"strong-span-style-color-f-6-f-6-f-6-class-stk-highlight-strong-strong-strong-strong-strong-dictamen-imss-una-revision-mediante-contador-publico-autorizado-strong-strong-strong-strong-strong-span-strong\" data-block-id=\"218b02d\"><style>.stk-218b02d {background-color:linear-gradient(135deg,rgb(0,0,0) 0%,rgb(22,44,68) 38%,rgb(116,129,144) 100%) !important;border-top-left-radius:22px !important;border-top-right-radius:22px !important;border-bottom-right-radius:22px !important;border-bottom-left-radius:22px !important;overflow:hidden !important;max-width:919px !important;min-width:auto !important;margin-top:0px !important;}.stk-218b02d:before{background-image:linear-gradient(135deg,rgb(0,0,0) 0%,rgb(22,44,68) 38%,rgb(116,129,144) 100%) !important;}.stk-218b02d .stk-block-heading__text{font-size:26px !important;}@media screen and (max-width: 1023px){.stk-218b02d .stk-block-heading__text{font-size:26px !important;}}<\/style><h1 class=\"stk-block-heading__text\"><strong><span style=\"color: #F6F6F6;\" class=\"stk-highlight\"><strong><strong><strong><strong><strong>Dictamen IMSS: una revisi\u00f3n mediante contador p\u00fablico autorizado<\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/h1><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-b5fc0fe\" id=\"span-style-color-162-c-44-class-stk-highlight-strong-span-style-color-162-c-44-class-stk-highlight-strong-existe-una-nueva-forma-de-llevar-el-compliance-strong-span-strong-span\" data-block-id=\"b5fc0fe\"><style>.stk-b5fc0fe {margin-bottom:12px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-b5fc0fe-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-43078a5\" data-v=\"4\" data-block-id=\"43078a5\"><style>@media screen and (min-width: 768px){.stk-43078a5 {flex:var(--stk-flex-grow, 1) 1 calc(24.7% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-43078a5-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-43078a5-inner-blocks\">\n<figure class=\"wp-block-image alignleft size-full is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"672\" height=\"711\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-42.jpg\" alt=\"\" class=\"wp-image-23843\" style=\"border-top-left-radius:28px;border-top-right-radius:28px;border-bottom-left-radius:28px;border-bottom-right-radius:28px;aspect-ratio:1;object-fit:cover;width:237px;height:auto\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-42.jpg 672w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-42-284x300.jpg 284w\" sizes=\"auto, (max-width: 672px) 100vw, 672px\" \/><\/figure>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-1992752\" data-v=\"4\" data-block-id=\"1992752\"><style>@media screen and (min-width: 768px){.stk-1992752 {flex:var(--stk-flex-grow, 1) 1 calc(75.3% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-1992752-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-1992752-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-7e06b1a\" data-block-id=\"7e06b1a\"><style>.stk-7e06b1a {margin-right:-12px !important;margin-bottom:0px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">El dictamen para efectos del IMSS tiene un prop\u00f3sito diferente. Se trata de un mecanismo mediante el cual un <strong>contador p\u00fablico autorizado<\/strong> revisa el cumplimiento de las obligaciones en materia de seguridad social y emite una opini\u00f3n respecto de la situaci\u00f3n del patr\u00f3n.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-3869908\" data-block-id=\"3869908\"><style>.stk-3869908 {margin-right:-12px !important;margin-bottom:0px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Para ciertos patrones, el dictamen puede ser obligatorio cuando se actualizan los supuestos establecidos por la legislaci\u00f3n aplicable; para otros, puede presentarse de manera voluntaria.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f36ed46\" data-block-id=\"f36ed46\"><style>.stk-f36ed46 {margin-bottom:0px !important;margin-left:0px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">A diferencia de la correcci\u00f3n patronal, el dictamen implica una revisi\u00f3n profesional de la informaci\u00f3n y documentaci\u00f3n relacionada con el cumplimiento ante el Instituto. Por ello, puede ser una alternativa para los patrones que requieren <strong>acreditar formalmente la situaci\u00f3n de sus obligaciones de seguridad social<\/strong> mediante este mecanismo.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-f89656f is-style-bar\" id=\"span-style-color-162-c-44-class-stk-highlight-strong-span-style-color-162-c-44-class-stk-highlight-strong-existe-una-nueva-forma-de-llevar-el-compliance-strong-span-strong-span\" data-block-id=\"f89656f\"><style>.stk-f89656f hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-f89656f {border-top-left-radius:0px !important;border-top-right-radius:0px !important;border-bottom-right-radius:0px !important;border-bottom-left-radius:0px !important;overflow:hidden !important;box-shadow:none !important;margin-top:48px !important;margin-bottom:50px !important;}<\/style><hr class=\"stk-block-divider__hr\"\/><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-9b8624d stk-block-background stk--has-background-overlay\" id=\"strong-span-style-color-f-6-f-6-f-6-class-stk-highlight-strong-strong-strong-strong-strong-strong-entonces-cual-necesita-su-empresa-strong-strong-strong-strong-strong-strong-span-strong\" data-block-id=\"9b8624d\"><style>.stk-9b8624d {background-color:linear-gradient(135deg,rgb(0,0,0) 0%,rgb(22,44,68) 38%,rgb(116,129,144) 100%) !important;border-top-left-radius:22px !important;border-top-right-radius:22px !important;border-bottom-right-radius:22px !important;border-bottom-left-radius:22px !important;overflow:hidden !important;max-width:584px !important;min-width:auto !important;margin-top:0px !important;}.stk-9b8624d:before{background-image:linear-gradient(135deg,rgb(0,0,0) 0%,rgb(22,44,68) 38%,rgb(116,129,144) 100%) !important;}.stk-9b8624d .stk-block-heading__text{font-size:26px !important;}@media screen and (max-width: 1023px){.stk-9b8624d .stk-block-heading__text{font-size:26px !important;}}<\/style><h1 class=\"stk-block-heading__text\"><strong><span style=\"color: #F6F6F6;\" class=\"stk-highlight\"><strong><strong><strong><strong><strong><strong>Entonces, \u00bfcu\u00e1l necesita su empresa?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/h1><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-c350573\" data-block-id=\"c350573\"><style>.stk-c350573 {margin-top:5px !important;margin-bottom:10px !important;margin-left:0px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">La elecci\u00f3n no debe realizarse \u00fanicamente considerando cu\u00e1l de los dos mecanismos es \u201cmejor\u201d. Primero es necesario identificar <strong>qu\u00e9 situaci\u00f3n tiene el patr\u00f3n y qu\u00e9 busca obtener mediante el proceso<\/strong>.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-c9c9a6c\" data-block-id=\"c9c9a6c\"><style>.stk-c9c9a6c .stk-img-wrapper{width:100% !important;height:659px !important;}@media screen and (max-width: 767px){.stk-c9c9a6c .stk-img-wrapper{width:100% !important;height:222px !important;}}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-23990\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/353595864_ad698f8d-c7e4-40d5-b18b-929baa005272-1-3.png\" width=\"1450\" height=\"900\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/353595864_ad698f8d-c7e4-40d5-b18b-929baa005272-1-3.png 1450w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/353595864_ad698f8d-c7e4-40d5-b18b-929baa005272-1-3-300x186.png 300w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/353595864_ad698f8d-c7e4-40d5-b18b-929baa005272-1-3-1024x636.png 1024w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/353595864_ad698f8d-c7e4-40d5-b18b-929baa005272-1-3-768x477.png 768w\" sizes=\"auto, (max-width: 1450px) 100vw, 1450px\" \/><\/span><\/figure><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2ef1026\" data-block-id=\"2ef1026\"><style>.stk-2ef1026 {margin-top:5px !important;margin-bottom:0px !important;margin-left:0px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Por ello, antes de iniciar cualquiera de los procedimientos, es recomendable realizar un diagn\u00f3stico de la situaci\u00f3n patronal. Esto permite determinar qu\u00e9 obligaciones deben revisarse y cu\u00e1l mecanismo resulta adecuado de acuerdo con las circunstancias de la empresa.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-dfc1386 is-style-bar\" id=\"span-style-color-162-c-44-class-stk-highlight-strong-span-style-color-162-c-44-class-stk-highlight-strong-existe-una-nueva-forma-de-llevar-el-compliance-strong-span-strong-span\" data-block-id=\"dfc1386\"><style>.stk-dfc1386 hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-dfc1386 {border-top-left-radius:0px !important;border-top-right-radius:0px !important;border-bottom-right-radius:0px !important;border-bottom-left-radius:0px !important;overflow:hidden !important;box-shadow:none !important;margin-top:48px !important;margin-bottom:50px !important;}<\/style><hr class=\"stk-block-divider__hr\"\/><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-039b0fe stk-block-background stk--has-background-overlay\" id=\"strong-span-style-color-f-6-f-6-f-6-class-stk-highlight-strong-strong-strong-strong-strong-strong-strong-en-construccion-el-control-de-cada-obra-es-fundamental-strong-strong-strong-strong-strong-strong-strong-span-strong\" data-block-id=\"039b0fe\"><style>.stk-039b0fe {background-color:linear-gradient(135deg,rgb(0,0,0) 0%,rgb(22,44,68) 38%,rgb(116,129,144) 100%) !important;border-top-left-radius:22px !important;border-top-right-radius:22px !important;border-bottom-right-radius:22px !important;border-bottom-left-radius:22px !important;overflow:hidden !important;max-width:807px !important;min-width:auto !important;margin-top:0px !important;}.stk-039b0fe:before{background-image:linear-gradient(135deg,rgb(0,0,0) 0%,rgb(22,44,68) 38%,rgb(116,129,144) 100%) !important;}.stk-039b0fe .stk-block-heading__text{font-size:26px !important;}@media screen and (max-width: 1023px){.stk-039b0fe .stk-block-heading__text{font-size:26px !important;}}<\/style><h1 class=\"stk-block-heading__text\"><strong><span style=\"color: #F6F6F6;\" class=\"stk-highlight\"><strong><strong><strong><strong><strong><strong><strong>En construcci\u00f3n, el control de cada obra es fundamental<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/h1><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-f6a5149\" data-block-id=\"f6a5149\"><style>.stk-f6a5149 {margin-bottom:0px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-f6a5149-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-09d3000\" data-v=\"4\" data-block-id=\"09d3000\"><style>@media screen and (min-width: 768px){.stk-09d3000 {flex:var(--stk-flex-grow, 1) 1 calc(75% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-09d3000-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-09d3000-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-012280c\" data-block-id=\"012280c\"><style>.stk-012280c {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Para los patrones de la industria de la construcci\u00f3n, la revisi\u00f3n del cumplimiento puede involucrar informaci\u00f3n espec\u00edfica de cada obra. El registro y seguimiento adecuado de los datos relacionados con los proyectos permite contar con elementos para determinar correctamente las obligaciones ante el IMSS.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-00c404e\" data-block-id=\"00c404e\"><style>.stk-00c404e {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Adem\u00e1s, los patrones de la construcci\u00f3n pueden considerar la revisi\u00f3n de sus obligaciones <strong>por obra o por ejercicio fiscal<\/strong>, de acuerdo con el mecanismo que corresponda y las disposiciones aplicables.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-da0cc16\" data-block-id=\"da0cc16\"><style>.stk-da0cc16 {margin-bottom:0px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Por ello, mantener organizada la informaci\u00f3n de las obras, trabajadores, movimientos y pagos no solo facilita la operaci\u00f3n administrativa, sino que tambi\u00e9n permite contar con documentaci\u00f3n que respalde el cumplimiento ante una revisi\u00f3n.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-3791820\" data-v=\"4\" data-block-id=\"3791820\"><style>@media screen and (min-width: 768px){.stk-3791820 {flex:var(--stk-flex-grow, 1) 1 calc(25% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-3791820-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-3791820-inner-blocks\">\n<figure class=\"wp-block-image size-full has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"907\" height=\"1370\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-44.jpg\" alt=\"\" class=\"wp-image-23847\" style=\"border-radius:22px;aspect-ratio:3\/4;object-fit:cover\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-44.jpg 907w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-44-199x300.jpg 199w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-44-678x1024.jpg 678w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-44-768x1160.jpg 768w\" sizes=\"auto, (max-width: 907px) 100vw, 907px\" \/><\/figure>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-0090d2d\" data-block-id=\"0090d2d\"><style>.stk-0090d2d {margin-top:5px !important;margin-bottom:0px !important;margin-left:0px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">En este sentido, el <strong>SIROC<\/strong> se vuelve una herramienta relevante para mantener el control de la informaci\u00f3n relacionada con las obras de construcci\u00f3n y facilitar el seguimiento de las obligaciones que corresponden al patr\u00f3n.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-c9c9436 is-style-bar\" id=\"span-style-color-162-c-44-class-stk-highlight-strong-span-style-color-162-c-44-class-stk-highlight-strong-existe-una-nueva-forma-de-llevar-el-compliance-strong-span-strong-span\" data-block-id=\"c9c9436\"><style>.stk-c9c9436 hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-c9c9436 {border-top-left-radius:0px !important;border-top-right-radius:0px !important;border-bottom-right-radius:0px !important;border-bottom-left-radius:0px !important;overflow:hidden !important;box-shadow:none !important;margin-top:48px !important;margin-bottom:50px !important;}<\/style><hr class=\"stk-block-divider__hr\"\/><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-0c2eed4 stk-block-background stk--has-background-overlay\" id=\"strong-span-style-color-f-6-f-6-f-6-class-stk-highlight-strong-strong-strong-strong-strong-strong-strong-strong-corregir-o-dictaminar-la-clave-esta-en-identificar-la-situacion-strong-strong-strong-strong-strong-strong-strong-strong-span-strong\" data-block-id=\"0c2eed4\"><style>.stk-0c2eed4 {background-color:linear-gradient(135deg,rgb(0,0,0) 0%,rgb(22,44,68) 38%,rgb(116,129,144) 100%) !important;border-top-left-radius:22px !important;border-top-right-radius:22px !important;border-bottom-right-radius:22px !important;border-bottom-left-radius:22px !important;overflow:hidden !important;max-width:849px !important;min-width:auto !important;margin-top:0px !important;}.stk-0c2eed4:before{background-image:linear-gradient(135deg,rgb(0,0,0) 0%,rgb(22,44,68) 38%,rgb(116,129,144) 100%) !important;}.stk-0c2eed4 .stk-block-heading__text{font-size:26px !important;}@media screen and (max-width: 1023px){.stk-0c2eed4 .stk-block-heading__text{font-size:26px !important;}}<\/style><h1 class=\"stk-block-heading__text\"><strong><span style=\"color: #F6F6F6;\" class=\"stk-highlight\"><strong><strong><strong><strong><strong><strong><strong><strong>Corregir o dictaminar: La clave est\u00e1 en identificar la situaci\u00f3n<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/h1><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-eeb43b5\" id=\"span-style-color-162-c-44-class-stk-highlight-strong-span-style-color-162-c-44-class-stk-highlight-strong-existe-una-nueva-forma-de-llevar-el-compliance-strong-span-strong-span\" data-block-id=\"eeb43b5\"><style>.stk-eeb43b5 {margin-bottom:12px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-eeb43b5-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-ed34639\" data-v=\"4\" data-block-id=\"ed34639\"><style>@media screen and (min-width: 768px){.stk-ed34639 {flex:var(--stk-flex-grow, 1) 1 calc(24.7% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-ed34639-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-ed34639-inner-blocks\">\n<figure class=\"wp-block-image alignleft size-full is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1610\" height=\"1040\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-45.jpg\" alt=\"\" class=\"wp-image-23850\" style=\"border-top-left-radius:28px;border-top-right-radius:28px;border-bottom-left-radius:28px;border-bottom-right-radius:28px;aspect-ratio:3\/4;object-fit:cover;width:237px;height:auto\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-45.jpg 1610w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-45-300x194.jpg 300w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-45-1024x661.jpg 1024w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-45-768x496.jpg 768w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-45-1536x992.jpg 1536w\" sizes=\"auto, (max-width: 1610px) 100vw, 1610px\" \/><\/figure>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-ad3377b\" data-v=\"4\" data-block-id=\"ad3377b\"><style>@media screen and (min-width: 768px){.stk-ad3377b {flex:var(--stk-flex-grow, 1) 1 calc(75.3% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-ad3377b-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-ad3377b-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d605b83\" data-block-id=\"d605b83\"><style>.stk-d605b83 {margin-right:-12px !important;margin-bottom:15px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">La correcci\u00f3n patronal y el dictamen IMSS no son procedimientos equivalentes ni necesariamente excluyentes. Cada uno responde a circunstancias y objetivos diferentes.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-7bf79d4\" data-block-id=\"7bf79d4\"><style>.stk-7bf79d4 {margin-right:-12px !important;margin-bottom:15px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Mientras la correcci\u00f3n patronal puede enfocarse en <strong>identificar y regularizar diferencias<\/strong>, el dictamen permite realizar una revisi\u00f3n mediante un contador p\u00fablico autorizado y emitir una opini\u00f3n sobre el cumplimiento del patr\u00f3n.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ca353bd\" data-block-id=\"ca353bd\"><style>.stk-ca353bd {margin-right:-12px !important;margin-bottom:0px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Por eso, antes de elegir una alternativa, es importante revisar la situaci\u00f3n real de la empresa, sus obligaciones y la informaci\u00f3n que tiene disponible. <strong>Una adecuada revisi\u00f3n preventiva puede ayudar a detectar inconsistencias antes de que representen mayores riesgos para el patr\u00f3n.<\/strong><\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-f4ac7ce is-style-bar\" id=\"span-style-color-162-c-44-class-stk-highlight-strong-span-style-color-162-c-44-class-stk-highlight-strong-existe-una-nueva-forma-de-llevar-el-compliance-strong-span-strong-span\" data-block-id=\"f4ac7ce\"><style>.stk-f4ac7ce hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-f4ac7ce {border-top-left-radius:0px !important;border-top-right-radius:0px !important;border-bottom-right-radius:0px !important;border-bottom-left-radius:0px !important;overflow:hidden !important;box-shadow:none !important;margin-top:48px !important;margin-bottom:50px !important;}<\/style><hr class=\"stk-block-divider__hr\"\/><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-acad6bb stk-block-background stk--has-background-overlay\" id=\"strong-span-style-color-f-6-f-6-f-6-class-stk-highlight-strong-strong-strong-strong-strong-strong-strong-strong-strong-conclusion-strong-strong-strong-strong-strong-strong-strong-strong-strong-span-strong\" data-block-id=\"acad6bb\"><style>.stk-acad6bb {background-color:linear-gradient(135deg,rgb(0,0,0) 0%,rgb(22,44,68) 38%,rgb(116,129,144) 100%) !important;border-top-left-radius:22px !important;border-top-right-radius:22px !important;border-bottom-right-radius:22px !important;border-bottom-left-radius:22px !important;overflow:hidden !important;max-width:249px !important;min-width:auto !important;margin-top:0px !important;}.stk-acad6bb:before{background-image:linear-gradient(135deg,rgb(0,0,0) 0%,rgb(22,44,68) 38%,rgb(116,129,144) 100%) !important;}.stk-acad6bb .stk-block-heading__text{font-size:26px !important;}@media screen and (max-width: 1023px){.stk-acad6bb .stk-block-heading__text{font-size:26px !important;}}<\/style><h1 class=\"stk-block-heading__text\"><strong><span style=\"color: #F6F6F6;\" class=\"stk-highlight\"><strong><strong><strong><strong><strong><strong><strong><strong><strong>Conclusi\u00f3n<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/h1><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1bce56b\" data-block-id=\"1bce56b\"><style>.stk-1bce56b {margin-top:5px !important;margin-bottom:15px !important;margin-left:0px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">La correcci\u00f3n patronal y el dictamen IMSS son mecanismos distintos que responden a necesidades diferentes. Identificar cu\u00e1l corresponde a cada situaci\u00f3n permite al patr\u00f3n atender sus obligaciones de manera m\u00e1s ordenada y reducir riesgos derivados de diferencias u omisiones ante el Instituto.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-82da171\" data-block-id=\"82da171\"><style>.stk-82da171 {margin-bottom:0px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-82da171-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-6d9cd6c\" data-v=\"4\" data-block-id=\"6d9cd6c\"><style>@media screen and (min-width: 768px){.stk-6d9cd6c {flex:var(--stk-flex-grow, 1) 1 calc(69% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-6d9cd6c-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-6d9cd6c-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-69fbe01\" data-block-id=\"69fbe01\"><style>.stk-69fbe01 {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Para las empresas de la industria de la construcci\u00f3n, este an\u00e1lisis debe acompa\u00f1arse de un adecuado control de la informaci\u00f3n de cada obra y de las obligaciones relacionadas con ella. Mantener actualizados los registros y contar con evidencia documental facilita la revisi\u00f3n y permite tomar decisiones oportunas ante posibles inconsistencias.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-144c7ef\" data-block-id=\"144c7ef\"><style>.stk-144c7ef {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">M\u00e1s que elegir entre corregir o dictaminar, el primer paso es <strong>conocer la situaci\u00f3n real de la empresa y determinar qu\u00e9 mecanismo resulta aplicable<\/strong>. Con una gesti\u00f3n adecuada de la informaci\u00f3n y el seguimiento de las obligaciones ante el IMSS, es posible fortalecer el cumplimiento y prevenir contingencias.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-6fa9e70\" data-v=\"4\" data-block-id=\"6fa9e70\"><style>@media screen and (min-width: 768px){.stk-6fa9e70 {flex:var(--stk-flex-grow, 1) 1 calc(31% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-6fa9e70-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-6fa9e70-inner-blocks\">\n<figure class=\"wp-block-image size-full is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1610\" height=\"1040\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-46.jpg\" alt=\"\" class=\"wp-image-23853\" style=\"border-radius:22px;aspect-ratio:3\/4;object-fit:cover;object-position:8% 49%;width:250px;height:auto\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-46.jpg 1610w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-46-300x194.jpg 300w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-46-1024x661.jpg 1024w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-46-768x496.jpg 768w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-46-1536x992.jpg 1536w\" sizes=\"auto, (max-width: 1610px) 100vw, 1610px\" \/><\/figure>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-4be1b86\" data-block-id=\"4be1b86\"><style>.stk-4be1b86 {margin-top:300px !important;margin-bottom:12px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-4be1b86-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-4cdb381\" data-v=\"4\" data-block-id=\"4cdb381\"><style>@media screen and (min-width: 768px){.stk-4cdb381 {flex:var(--stk-flex-grow, 1) 1 calc(69% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-4cdb381-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-4cdb381-inner-blocks\">\n<div class=\"wp-block-stackable-call-to-action stk-block-call-to-action stk-block stk-8e495e7 is-style-default\" data-v=\"2\" data-block-id=\"8e495e7\"><style>.stk-8e495e7 {border-top-left-radius:22px !important;border-top-right-radius:22px !important;border-bottom-right-radius:22px !important;border-bottom-left-radius:22px !important;overflow:hidden !important;box-shadow:0px 10px 60px #0000001a !important;}<\/style><div class=\"stk-block-call-to-action__content stk-content-align stk-8e495e7-column stk-container stk-8e495e7-container stk-hover-parent\"><div class=\"has-text-align-center stk-block-content stk-inner-blocks stk-8e495e7-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-8ab3a22\" id=\"span-style-color-162-c-44-class-stk-highlight-strong-span-style-color-162-c-44-class-stk-highlight-strong-proteja-sus-obras-y-evite-sanciones-ante-el-imss-strong-span-strong-span\" data-block-id=\"8ab3a22\"><h3 class=\"stk-block-heading__text\"><span style=\"color: #162c44;\" class=\"stk-highlight\"><strong><span style=\"color: #162c44;\" class=\"stk-highlight\"><strong>Proteja sus obras y evite sanciones ante el IMSS<\/strong><\/span><\/strong><\/span><\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-7b435c6\" data-block-id=\"7b435c6\"><p class=\"stk-block-text__text\"><strong>Conozca Lecosy, la soluci\u00f3n en materia de gesti\u00f3n de riesgo y cumplimiento.<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-1f4e058\" data-block-id=\"1f4e058\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-button-group\">\n<div class=\"wp-block-stackable-button stk-block-button stk-block stk-7d1cdae\" data-block-id=\"7d1cdae\"><style>.stk-7d1cdae {border-top-left-radius:14px !important;border-top-right-radius:14px !important;border-bottom-right-radius:14px !important;border-bottom-left-radius:14px !important;overflow:hidden !important;}.stk-7d1cdae .stk-button{padding-top:5px !important;padding-right:10px !important;padding-bottom:5px !important;padding-left:10px !important;background:#4778a5 !important;}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/calendar.google.com\/calendar\/u\/0\/appointments\/schedules\/AcZssZ2toeLcZcjF_xdL-qNc4muDlO4hXeIW2vwuCIxMNb5P6d2TsLh8xgEhM44PS6Wo6kJY_77D3Z21\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"stk-button__inner-text\">Solicitar demostraci\u00f3n<\/span><\/a><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-4b3e7f5\" data-v=\"4\" data-block-id=\"4b3e7f5\"><style>@media screen and (min-width: 768px){.stk-4b3e7f5 {flex:var(--stk-flex-grow, 1) 1 calc(31% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-4b3e7f5-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-4b3e7f5-inner-blocks\">\n<figure class=\"wp-block-image size-full has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"5202\" height=\"5203\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/07\/SIROC-Mockup.png\" alt=\"\" class=\"wp-image-22145\" style=\"border-radius:22px;aspect-ratio:1;object-fit:cover\"\/><\/figure>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:10%\"><\/div>\n<\/div>\n<\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":16,"featured_media":23860,"comment_status":"open","ping_status":"open","sticky":false,"template":"wp-custom-template-plantilla-podcast-1","format":"standard","meta":{"_eb_attr":"","om_disable_all_campaigns":false,"_themeisle_gutenberg_block_has_review":false,"footnotes":"","_ppma_block_editor_authors":""},"categories":[78],"tags":[270],"ppma_author":[333],"class_list":["post-23784","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-siroc","tag-siroc"],"featured_image_src":"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Destacada-texto-15.jpg","author_info":{"display_name":"Myriam Morales","author_link":"https:\/\/blog.lecosy.com.mx\/index.php\/author\/myriam-morales\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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