On April 23, 2021, the Decree, which amends, adds, and derogates various provisions of the Federal Labor Law (LFT); Social Security Law (LSS); Institute of National Housing Fund for Workers Law (LINFONAVIT); Federal Tax Code (CFF); Income Tax Law (LISR) and the Value Added Tax Law (LIVA); Federal Law on State Service Workers (LFTSE), Regulation of Section b) of Constitutional Article 123; Regulation Law of Fraction XIII bis of Section B, Article 123 of the Political Constitution of the United Mexican States, in terms of labor outsourcing has been published in the evening edition of the Official Gazette.
This reform comes into effect on April 24, 2021 for the Federal Labor Law reforms, Social Security Law and Institute of National Housing Fund for Workers Law, and August 1, 2021, for tax aspects.
The main implications of this reform are as follows:
Outsourcing; Specialized services and works
Companies operating under an outsourcing regime shall have a period of 90 calendar days from the entry into force of the Decree to transfer workers to the beneficiary of the service without requiring the transmission of the object goods of the company.
Of the parties in the agreement: Name, denomination or business name; Tax ID, social or conventional domicile if it’s different than the tax domicile, email, and contact phone number.
From each agreement: Object; period of validity; relation of workers or other subjects who will provide the specialized services or perform the specialized works in favor of the beneficiary, indicating their name, CURP, social security
number, and base contribution salary, as well as the name and Tax ID of the beneficiary of the services for each of the agreements.
Simple copy of the register issued by the Ministry of Labor and Social Security for the provision of specialized services or the execution of specialized works.
From the entry into force of the Reform, INFONAVIT shall publish through electronic means the corresponding procedures to comply with the mentioned reporting obligation. Regarding IMSS, specialized service providers must begin providing the information to IMSS within 90 calendar days from the entering into force of the reform.
In case of employer replacement, the replaced employer will have joint responsibility with the new one of the obligations arised from this Law, born before the date of replacement, until for three months, ended this period, all the
responsibilities will be attributable to the new employer.
MULTI-CLASS REGISTER ELIMINATION
IMSS´ multi-class register will dissapear due to the prohibition of personnel hiring through outsourcing services.
DEDUCIBILITY AND CREDITABLE VAT
The above applies to companies in the same group.
VALUE ADDED TAX
Requirements for the Tax to be creditable:
Considering that the reform is now in force, we invite you to consider the mentioned reforms and make the necessary adjustments in your company since this moment.