Outsourcing reports will have to be submitted

Note published on April 9 in Reforma, Negocios [Business] Section by Verónica Gascón
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Note published on April 9 in El Norte, Negocios [Business] Section by Verónica Gascón.
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Note published on April 9 in Mural, Negocios [Business] Section by Verónica Gascón.
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New requirements
Changes to the Social Security Law on subcontracting matters will entail that specialized service companies provide information.
For the parties to the contract:

§ Name denomination or corporate name.

§ Type of entity in question.

§ Corporate purpose and economic activity.

§ Corporate address, address for tax purposes and address for notices for the purposes of the contract.

§ Federal Taxpayer’s Registry Number and Employers’ Registration before the IMSS [Mexican Social Security Institute]

For each contract:

§ Term

§ List of workers or other individuals subject to insurance that will be placed at the service of the beneficiary of the contracted services or works.

§ Name, CURP [Personal Population Registry Code], social security number and base contribution salary.


Source: Bill

Specialized service companies, the only ones that will be allowed to provide outsourcing under the Federal Labor Law, will have to deliver reports to the IMSS [Mexican Social Security Institute] and the Infonavit [National Workers’ Housing Fund Institute] every four months.

The reports submitted to the IMSS will have to include the name, corporate name or denomination of the party with whom they entered into the contract, type of entity, corporate purpose and economic activity, among others.

These reports must be submitted, at the latest, on January, May and September 17.

In the case of the Infonavit, specialized companies must deliver information on service contracts, amounts of contributions and amortizations, information about the workers and about the determination of the base contribution salary.

These reports will be presented to avoid the subcontracting of services that do not comply with tax and social security obligations.

Óscar de la Vega, a lawyer at De la Vega & Martínez Rojas, described these measures as excessive.

In addition to keeping a Registry of Companies, he said, it is presumptuous that the Department of Labor requires to analyze all services and contracts in the Country, given the required human and technological capacity .

The reports will create an administrative burden for companies, as there will be those that have one contract a month and those who have hundreds.

Armando Leñero, an analyst at the Center of Studies on Formal Employment, pointed out that the IMSS and Infonavit laws currently impose the obligation of submitting quarterly reports on those who provide subcontracting services.

“Companies have to be registered and, every three months, they must report who their clients and workers are, as well as IMSS registrations and deregistrations, but they do not do so because there is no one to supervise them”, he said.