Know the important points about the reform in the matter of Subcontracting or Outsourcing

En MLC Contadores We help you to make the relevant changes in your company, to achieve compliance with this reform.

In November of last year, an initiative was presented from which it was agreed in a tripartite manner to generate an open dialogue between the employer, worker and government sectors.

This dialogue was aimed at the problems that have been detected from the Outsourcing scheme, or as it is known "Outsourcing".

The problems indicated in this, by the president were through 4 important points:

  • Violation of workers' rights
  • Damage to public finances
  • Impact on social security institutes
  • Unfair competition for compliant companies

In accordance with this, on April 13 of this year this reform was approved by the upper house with 118 votes in favor and only two abstentions.


Important points you should know about this reform

  1. Subcontracting of personnel is prohibited.
  2. The subcontracting of services and specialized works that do not form part of the corporate purpose or the predominant economic activity.
  3. Obligatory registration of specialized subcontracting companies before the STPS (Ministry of Labor and Social Security), after accreditation of compliance with their tax and social security obligations.
  4. The companies that receive the specialized services must respond to the workers in case of non-compliance.
  5. To avoid simulation and tax fraud, the criteria of the Tax Code, the Income Tax Law and the VAT Law are harmonized with the Federal Labor Law.
  6. Sanctions for non-compliance are toughened.
  7. Reform deadlines
  • 1 month from the publication of the reform for the STPS to issue the guidelines for the registration of specialized subcontracting companies
  • Once the guidelines have been published, the companies have 3 months to regularize and transfer their workers, recognizing them as their own.
  • Every 3 years companies will have to update their registration with the STPS.
  1. The Federal Law of Workers at the Service of the State is reformed, so that in the Federal Government there is no longer any subcontracting of personnel. A diagnostic process will begin in the Public Administration offices to regularize the subcontracted personnel.

Don't miss the established deadlines! Contact us now and find out how we can support you.


Source: Government of Mexico -

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