Mexico City, August, 2021
Furthering the Outsourcing Reform, please be advised that on Saturday, July 31, 2021 the Federal Official Gazette published the Decree extending the term for entering into force of such Personnel Outsourcing Reform until September 1st 2021.
Therefore, September 1st 2021 is established as the effective date for the following:
- Possibility to apply for registration with the Ministry of Labor and Social Welfare for individuals or legal entities that provide specialized services.
- Tax amendments regarding effects on tax deductions, crediting and criminal liability.
- Transfer of employees under an Employer Substitution without transferring assets.
- Cancellation of the different employer registrations requested by class.
- Providing information to the Mexican Social Security Institute on the agreements entered into by individuals or legal entities that provide specialized services.
Please feel free to contact us if you have any questions or comments related to the above-stated.
*This article is authored by Fernando Martínez Flores and it may reflect their personal opinions independently from the law firm they work for. Shall you intend to apply any of the debated interpretations within the article, we highly recommend to formally consult Jáuregui y Del Valle, S.C. or any other qualified tax and labor advisor.
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