VILLAR^®'s practice in this area has historically consisted of making available to its clients a team of lawyers specialized in social security, implementing the appropriate means of defense against the definitive acts that determine obligations and/or contributions by the Mexican Social Security Institute and the National Workers' Housing Fund Institute. The Firm offers consulting, advice and comprehensive legal implementation to its clients, which allows them to have the necessary tools to comply with their tax obligations, in due time and form, always within the framework of legality.

In addition to having a team of expert litigators in the field, the main concern is to advise companies to reduce the risk of Social Security contingencies, derived from compliance with the regulations of the Mexican Social Security Institute, the National Workers' Housing Fund Institute, the National Commission of the Retirement Savings System (CONSAR), AFORES and other public and private institutions. In addition, advising companies with respect to employer substitutions in relation to the labor risk insurance premium and the cancellation of tax assessments.

The Firm's services include representing clients before the different authorities, as well as in the adoption of measures related to occupational safety and advising newly incorporated companies regarding the establishment of organizational structures, focused on the proper compliance with Social Security legislation. They also represent clients before the administrative labor authorities, especially in connection with inspections and challenging administrative sanctions and fines.

The services offered by VILLAR^® include, among others:

• Analysis of certificates and disability opinions, as well as advice on the filling out of Occupational Risk formats;
• Analysis of the integration of payments and different labor benefits for the contribution base salary;
• Advice during inspections carried out by labor and social security authorities;
• Preventive and corrective advice on compliance with labor and employer obligations;
• Attention and follow-up of seizure procedures and undue collections;
• Attention and follow-up of requests for cancellation of tax credits;
• Strategies related to personnel transfers in corporate restructuring processes.