- Federal Labor Law
- Social Security Law
- Public Housing Law
- Federal Tax Code (CFF)
- Income Tax Law (LISR)
- VAT Law (LIVA)
The decree was published In the Official Gazette of the Federation on its April 23rd, 2021 edition. Here are the highlights:
The outsourcing of personnel is PROHIBITED.
- Outsourcing of personnel is understood to be:
- "providing or making available one's own workers for the benefit of another person".
- Employers may ONLY continue to use outsourcing for specialized services.
- For this to be valid, 4 essential elements are required:
- That specialized services do not relate to the corporate purpose of the beneficiary.
- That specialized services do not relate to the main economic activity of the beneficiary.
- That the contractor be registered and up to date in the public registry before the Secretary of Labor and Social Security (STPS).
- That the relationship is formalized by means of a contract that contains:
- Name, Denomination or corporate name,
- Corporate purpose
- Economic activity
- Fiscal, social and conventional address
- FISCAL REGISTRATION NUMBER (RFC)
- Social Security (IMSS) Employer's Registry
- Contracting parties bylaws information
- Object of the contract
- Term of the contract
- List of workers to be made available
- Population Registry Code of each worker
- Social Security Number of each worker
- Base Salary of Contribution for each employee
- And RFC for each worker.
- Copy of the registration issued by the STPS
- This information should be updated every four months.
- The complementary or shared services, or works, rendered between companies of the same corporate group will be considered specialized as long as:
- They do not relate to the corporate purpose.
- They do not relate to the predominant economic activity.
- From $179,240 up to $4,481,000 MXN for the companies that provide outsourcing services without being registered and for those that benefit from unregistered or unregulated outsourcing.
- This does not take into consideration other penalties that may be applicable, such as:
- Any tax benefit stemming from contractor´s invoices.
- Fines set by the Federal Tax Code, Fiscal Code of the Federation, VAT Law and Income Tax Law.
- Penalties of a criminal nature.
*Terms counted from the 24th of April 2021
- In 30 days:
- The Secretary of Labor will issue general provisions determining the procedures related to the registrations.
- In 3 months:
- During the first three months, employer substitution will be allowed without the transfer of assets being a requirement, as long as the workers are transferred with all their employment conditions including seniority. Hereinafter, there will be no employer substitution without the transfer of the assets of the substituted employer.
- In 4 months:
- All persons providing outsourcing services must be registered.
- All persons providing outsourcing services must submit their information to the IMSS.
We invite any company with operations in Mexico to review with experts the possible particular repercussions of each specific case in order to be able to carry out a healthy transition if necessary. Each organization will be different in its process of definition or change. Nevertheless, please remember that compliance is not necessarily the most expensive avenue. These are times of change and transformation; thus we invite everyone to conduct an internal assessment to identify risks, areas of opportunity and compliance with new legal requirements.
We'll be at your disposal.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.