On September 5, 2018, the Mexican Institute of Social Security (IMSS) published in the Federation’s Daily Official Gazette the “Agreement ACDO.SA2.HCT.290818 / 225.P.DIR” (attached), where administrative ease regulations regarding labor subcontracting were granted. This agreement became effective yesterday, September 6, 2018.
The agreement establishes that, for purposes of Article 15-A, fifth paragraph, of the Social Security Law (LSS), it will be considered that the employer or obligated party (contractor) has complied with what is established in such provision when it uses the following application: “Contractor authorization for the CFDI consulting and returns”, managed by the Tax Administration Service (SAT).
Concerning the beneficiary (contracting party) of the works and services, fulfilment of the obligation referred in Article 15-A will be understood when the beneficiary uses the application: “Contracting party consultation of the CFDI and returns”, managed by SAT.
With the above, it will be considered that both subjects will also be complying with the obligation to inform IMSS about the subcontracting agreements entered into in the immediate previous quarter.
Should you have any questions or comments regarding the foregoing, please do not hesitate to call your usual contact in the Firm.
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