The Ministry of Labor and Social Welfare (STPS) published the new Subcontracting Inspection Protocol 2025, a document that redefines the way in which the authorities will review the use of specialized services or works. This instrument does not modify the law, but it does establish uniform criteria that the authority will apply during each visit, increasing the visibility and scope of the inspection. Its implementation implies direct risks for REPSE-registered contractors and for the beneficiary companies that receive their services.
What changes with the new Protocol?
The Protocol obliges the authority to carry out more in-depth, systematic and coordinated verifications with IMSS, Infonavit and tax authorities. Key elements include:
- Comprehensive review of the specialized service: the STPS will evaluate whether the contracted activity coincides with the supplier’s REPSE registration and whether it is really unrelated to the corporate purpose and predominant economic activity of the beneficiary.
- Mirror inspections: the contractor and its beneficiaries will be reviewed simultaneously to identify inconsistencies.
- Field tests and interviews: greater weight given to workers’ testimonies to detect direct command and possible simulated schemes.
- Focus on compliance with LFT, LSS and tax obligations: any finding may trigger additional reviews by IMSS, Infonavit or SAT.
Immediate operational impact
Companies should strengthen their documentary, operational and contractual evidence to accredit the legality of each specialized service. This includes:
- Contracts aligned to the REPSE registry.
- Documentary evidence of the corporate purpose and predominant economic activity.
- Complete files per supplier (CFDI, IMSS quotas, personnel reports, attendance lists, security measures).
- Internal protocols for handling inspections and personnel interviews.
The message from the authority is clear: inspection is becoming more technical, more homogeneous and more focused on detecting simulation.
What should companies do now?
Organizations should immediately review their specialized service schemes and verify that:
- There is no overlap between contracted activities and the company’s core business.
- REPSE suppliers maintain consistent evidence of labor, tax and social security compliance.
- Contracts and records fully support the specialized nature of the service.
- There is an internal protocol for inspections based on the new STPS Protocol.
The implementation of the new STPS Protocol represents a significant change in regulatory risk for contractors and beneficiaries.
