In recent days, a reform initiative related to the outsourcing of personnel was presented.
This reform is not only to the Federal Labor Law, but also to the Social Security Law, the Infonavit Law, the Federal Tax Code, the Income Tax Law and the VAT Law (among others, limiting the cases where there may be provision of services involving personnel, establishing new obligations and responsibilities for companies that provide or receive this type of service, establishing restrictions and requirements for the deductibility and accreditation of these services and establishing various economic and criminal sanctions in case of failure to comply with the new provisions, etc.).
We emphasize that this is only one initiative, like many that have been presented related with this topic.
As we have done so far, we will keep you informed of the progress of its discussion in Congress and once the legislative process has been completed and a new regulation on outsourcing is in force, we will communicate the aforementioned to you in order to provide you with legal advice required.
Below, we share with you the items that we consider of your interest: