Note published on March 17 in El Economista, Empresas [Companies] Section by María del Pilar Martínez.
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Note published on March 17 in Factor Capital Humano, Leyes y Gobierno [Laws and Government] section by María del Pilar Martínez.
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Note published on March 17 in El Pulso Laboral, Mundo Laboral y RR.HH. [Labor World and HR] Section by María del Pilar Martínez.
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In the different scenarios on the regulation on subcontracting matters, the first of May is expected to be the target date for the federal government to announce the new rules and, although the contents of the decision are not yet known, the key objectives that are intended to be included into the Federal labor Law are.
In the different scenarios on the regulation on subcontracting matters, the first of May is expected to be the target date for the federal government to announce the new rules and, although the contents of the decision are not yet known, the key objectives that are intended to be included into the Federal Labor Law are, among others, prohibiting personnel subcontracting, that is, making your own workers available for the benefit of another company.
These are the conclusions of specialists on labor and tax matters in the “Labor Challenges, 2021 Seminar” where employers’ risks, if no measures are taken right away within their companies, were explained, as they could result in fines and costs that have a negative effect on organizations’ investments.
Continue outsourcing in the manner in which it has been done could result on a tax impact in three manners: “If personnel is hired through third parties, the employer could be considered as a tax evader; if you came to an agreement with somebody else in order to implement this scheme you are not only a tax evader, but it can be ruled to be organized crime; and the economic impact the this could have is that if you pay a subcontractor the expense cannot be deducted and then VAT will not be accredited”, explained Jaime Rojas, who works in tax consulting and compliance at the Skatt México Firm.
|Outsourcing in Mexico: 3 pieces of information on
|4.6 million workers
are believed to be involved in a labor subcontracting mode
|20,000 million pesos
is the amount that the federal government calculates in tax evasion due to bad practices in labor subcontracting.
|SOURCE : STPS [Department of Labor and Social Welfare]
|ILLUSTRATION: EL ECONOMISTA
However, specialists believe that the business model should be favored in Mexico “despite the complexity that has been generated, it is possible to identify the risks and segregate them. I believe that we could move forward to be able to alleviate the negative effects.”
Rojas maintained that Mexico is going through difficult times as a result of the government’s position and the intentions behind it, “if a reform like this is approved, it may be more due to the composition of Congress than because it deals with the true needs and the objective behind it.”
|Everything you should know about the PTU
The topic of profit sharing has been placed on the round tables in the last few weeks due to its relationship with the reform for the regulation of subcontracting driven by the federal government. These are the specifics of this right that workers have.
|What is PTU?
Employee Participation in Company Profits (PTU) is the right that the labor force has to receive part of the annual earnings of the company, as a recognition of their contribution in obtaining said profits.
|Deadline for its payment: May 30 (juridical persons) and June 29 (Natural persons with business activities)
Average received by the worker: 22.5 days of salary
|Legal Basis: Right established in Article 123 of the Constitution and regulated by Chapter VIII of the Federal Labor Law.
|According to the STPS, there are industries, such as the steel industry, in which this benefit represents up to 8 months of salary.
|Amount to be distributed: 10% of annual profits (The amount is defined every ten years by a tripartite commission)
Countries with a similar scheme in Latin America:
CHILE VENEZUELA BRAZIL PERU
| How is it paid?
The profits to be paid are divided in two equal parts.
Newly created companies are exempt from
|The first one is divided equally among all workers, taking the number of days worked into account.
|The second one is divided proportionally, based on the salary received by the worker during the year.
|making this payment in their first year of operation.
Directors, administrators and general managers do not participate in the distribution.
SOURCE: FEDERAL LABOR LAW AND STPS FORUMS
|Fine for not paying the PTU: Between 22,405 and 448,100 pesos.
|What does the Bill include?
The STPS would create the National Registry of Subcontracting Companies and would issue new regulations for entry into and permanence in said registry.
Mandatory supervision by the IMSS*, Infonavit** and the STPS.
In the event of non-compliance with the previously established contract to comply with profit sharing, the Public Prosecutor can file criminal charges.
It proposes prohibiting subcontracting for the performance of the main or essential activities in accordance with the line of business, industry or sector.
It proposes creating the obligation of signing employment contracts in which the terms of subcontracting are specified with the objective of knowing its contents and scope in a detailed manner.
Subcontracting would only be used in case of an area of specialization that is foreign or accessory to the main activity or vocation of the contracting party or beneficiary.
The obligation of the employer to report the full salary of the worker and not a salary itemized by concepts such as bonuses, fees and fees equivalent to wages would be established.
SOURCE: RULING ILLUSTRATION: EE