Today, in the evening edition of the Official Gazette of the Federation, the decree was published amending, supplementing, and repealing various provisions of the Federal Labor Law; the Social Security Law; the Law of the Institute of the National Housing Fund for Workers; the Federal Tax Code; the Income Tax Law; and the Value Added Tax Law, on the matter of Labor Subcontracting.
Pursuant to the transitory articles, the reform enters into force on the day following its publication, that is, tomorrow, April 24, 2021, with the exception of the provisions on tax matters, which will enter into force on August 1, 2021. The Ministry of Labor and Social Welfare will have 30 calendar days to issue the guidelines related to the registration of persons authorized to provide specialized subcontracting services. Once said provisions are issued, individuals and legal entities that provide subcontracting services will have 90 days to obtain the corresponding registration. Let us recall that the most important changes contemplated in the reform are: 1. The subcontracting of personnel is prohibited. 2. The subcontracting of specialized services is permitted (that which is distinct from the corporate purpose and predominant economic activity of the contracting party). 3. The provision of specialized services is permitted with respect to complementary or shared activities rendered among companies of the same business group, provided that such activities do not form part of the corporate purpose or the predominant economic activity of the company receiving them. 4. Registration will be required of individuals and legal entities that provide specialized subcontracting services. 5. A cap is established on the payment of profit sharing (three months' salary or the average of the share received over the last three years). 6. An obligation is established to file four-monthly notices before the IMSS and INFONAVIT for those persons who provide specialized subcontracting services, notices which will contain information about the contracting party and a list of the personnel with whom the service is provided. 7. Notable sanctions are set for those who violate the provisions of the reform (joint and several liability, non-deductibility and non-creditability, and fines). 8. The use of simulated schemes for the provision of services or execution of specialized works and the subcontracting of personnel is incorporated as an aggravated tax fraud offense. For further detail regarding the reform, you may consult this link. Likewise, the publication in the DOF is available at this link. We are at your disposal to resolve any questions regarding this significant reform and to support you in the implementation of action plans to comply with it. For additional information, contact our experts: Rodolfo Trampe, Partner: +52 (55) 5258 1054 | rtrampe@vwys.com.mx Fernando Moreno, Partner: +52 (55) 5258 1008 | fmoreno@vwys.com.mx Jorge Díaz Carvajal, Associate: +52 (55) 5258 1008 | jdiaz@vwys.com.mx Alix Trimmer, Associate: +52 (55) 5258 1016 | atrimmer@vwys.com.mx Diego Benítez, Associate: +52 (55) 5258 1008 | dbenitez@vwys.com.mx Alejandro Pérez, Associate: +52 (55) 5258 1054 | alperez@vwys.com.mx
