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GP&H Suite

28 May

After the reform? What is next for companies in terms of subcontracting?


As a result of the amendments to the Federal Labor Law published on April 23 of this year in the Official Gazette of the Federation, companies must make adjustments to comply with the new provisions and may only subcontract services or specialized works or the execution of specialized works that are not part of the corporate purpose of the company or that are not part of its main economic activity.   The companies must be registered in the Public Registry of Contractors of Specialized Services or Specialized Works, for which purpose the provisions for the Registry of individuals or legal entities that provide specialized services, issued by the Ministry of Labor and Social Welfare, were published in the Official Gazette of the Federation this day.

Companies that provide specialized services will require authorization from the Ministry of Labor and Social Welfare, to be renewed every 3 years; in addition, they will be registered in a public registry.

Among some of the requirements or requisites that need to be added to the notice or the registration to the registry are:

1.- Commercial Name, and corporate name;

2.- Federal Taxpayers Registry;

3.- Federal Entity;

4.- Total number of workers;

5.- Specialized economic activity according to the catalog of activities for the classification in the companies in the insurance of labor risks, of the Mexican Institute of the Social Security;

6.- Activity or activities to be registered in the register, among others.

Companies must carry out an exhaustive review of their contracts with various suppliers and with the individual contracts of their workers, in order to comply with the new provisions of the labor reform, although we are talking about an elimination of outsourcing, we are talking about a regulation and limitation of outsourcing, i.e. that outsourcing is the exception and not the rule.

Companies will have three months to incorporate their outsourced workers as permanent employees. With the exception of those services or execution of specialized works, as long as the contractor is registered in the public registry.

Companies or employers that resort to the rendering of specialized services with a contractor that fails to comply with the obligations with its workers, will be jointly and severally liable for the workers involved.

In tax matters, payments for the subcontracting of personnel will not have tax effects of deduction or crediting. Likewise, irregularities will be prosecuted as a tax fraud crime, so companies should take this issue into account.


 Génesis Moyeda Salazar

Gloria Ponce de León & Hernández

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