Dear clients and friends,
On April 23, 2021, the Official Journal of the Federation published in its evening edition the Decree amending, adding and repealing several provisions of the Federal Labor Law (LFT, in Spanish), Social Security Law (LSS, in Spanish), Law of the National Housing Institute Fund for Workers (LINFONATIV, in Spanish), Federal Tax Code (CFF, in Spanish), Income Tax Law (LISR, in Spanish), Value Added Tax Law (LIVA, in Spanish), among others, regarding labor subcontracting (known as “outsourcing”), which became effective as of April 24 of this year, except for the following:
a).- The amendments to the CFF, LISR and LIVA will enter into force on August 1, 2021.
b).- The Ministry of Labor and Social Welfare (STPS) has 30 calendar days following the publication of this Decree to issue the provisions for the registration of those who provide subcontracting services.
c).- Individuals or legal entities that provide subcontracting services have a term of 90 calendar days to obtain registration before the STPS, once the provisions have been issued.
d).- For purposes of employer substitution, the companies that operate under a subcontracting regime will not be required to transfer the goods during the period of 90 calendar days counted as of the entry into force of the Decree, provided that the contractor transfers the workers to the beneficiary within such period. In any case, the labor rights generated in the work relationship must be recognized.
In accordance with the above, it will be necessary for companies to review their corporate structure, employees’ contractual status and make the corresponding modifications in order to guarantee compliance with the new outsourcing provisions. We remain at your service to support you in the implementation of the corresponding changes.
Below, we share the most relevant issues of the Amendments that we consider of interest to you.
We remain at your disposition for any questions or comments regarding the above.
Labor, Tax & Social Security.
Ana María Becerra