Dear clients and friends,
On Saturday, July 31, the Ministry of Labor and Social Security (“Ministry”) published in the Official Gazette of the Federation a decree extending the entry into force of several provisions regarding the new scheme for outsourcing in Mexico (“Decree”).
Under the Decree, compliance of several tax, labor and social security provisions concerning outsourcing will be enforceable until September 1st. Such obligations are the following:
1. Tax obligations regarding the new outsourcing regime, published on April 23 in the Federal Official Journal Gazette.
2. The registration that outsourcing providers must carry out before the Ministry.
3. The transfer of assets, provided that such transfer also includes the transfer of employees to the beneficiary within that period.
4. Cancellation of employment registers by class, requested to the Social Security Institute for the national registration of employees.
5. Submission of information regarding contracts and its parties, as provided in the Social Security Law.
Finally, until September 1st, employee migration from companies operating under the outsourcing regime will be considered as employer replacement, provided that the company of destiny recognizes their labor rights.
Labor & Employment
Ana María Becerra