September 30, 2025
The Administrative Council of the Social Insurance Institute (IPS) has approved Resolution C.A. No. 044-031/2025. The regulation establishes the new framework for administrative infractions and the procedure for the regularization of contributions, repealing the previous resolution.
The regulation structures the appeals process for infractions into two stages. First, a «reconsideration» request may be filed with the Employer-Employee Contribution Directorate (DAOP) within a period of 10 business days. If the outcome is adverse, the employer may then request an «administrative summary proceeding» before the Administrative Council within the same timeframe. The DAOP is authorized to impose sanctions for minor, medium, and serious offenses. The Administrative Council intervenes in very serious infractions or to instruct summary proceedings. The omission of withheld contributions is sanctioned with a fine equivalent to double the amount not paid. Payment of the fine or financing of the debt implies acceptance of the infraction and waiver of the right to appeal.
The regulation formalizes the sanctions process, clarifying the different actions and appeals available against resolutions. For cases that reach an administrative summary proceeding before the Administrative Council, it introduces an additional sanction, classified as «very serious,» for the «submission of false or inaccurate information.» This would be applied if the administrative summary initiated by the employer results in an unfavorable decision. The mechanism increases the cost of an unsuccessful defense. The new framework requires employers to conduct a more rigorous legal and evidentiary assessment before challenging a determination by the IPS, as the financial risk of an adverse outcome in the summary proceeding has been increased.