This afternoon, in a remote Ordinary Session of the Senate of the Republic, the opinion containing the reform on labor subcontracting or ‘outsourcing’ has been approved, for which, said legal modifications will pass to the Executive Power for its publication in the Official Journal of the Federation and subsequently its entry into force.
This reform includes modifications to the Federal Labor Law, Social Security Law, INFONAVIT Law, Federal Tax Code, VAT Law, Income Tax Law, as well as the laws that regulate labor relations in the public sector, establishing in them the prohibition to carry out labor subcontracting, this being understood when a natural or legal person provides or makes available their own workers for the benefit of another. On the other hand, the subcontracting of specialized services or the execution of specialized works is allowed and regulated, as long as the contractor has a registry before the public registry that for such purposes will be established by the Ministry of Labor and Social Welfare.
However, the reform establishes a cap on the participation of workers in profits, which consists of three months of salary or the average of the participation received in the last three years, applying the most favorable amount for the worker.
With said parliamentary approval, the President of the Republic must publish the opinion in the Official Gazette of the Federation in the following days, which, possibly will occur on May 1 of this year, to commemorate Labor Day.
It is worth mentioning that the approved opinion establishes a transitory regime, which provides that from the entry into force of the reform, the Ministry of Labor and Social Welfare will have 30 days to issue the general provisions that will regulate the procedures to obtain the registration of a person or company contracting specialized services. Subsequently, from the date on which this occurs, the persons or companies that provide specialized services will have 90 days to obtain said registration, therefore, the present transitory regime contemplates that no later than 120 days from after the entry into force, this new subcontracting regime is instituted in Mexico.
Due to the mentioned above, the team of specialists from Vega, Guerrero & Asociados, recommends that companies carry out a labor audit in terms of subcontracting, to review which services are currently subcontracted and which are those that are they will be able to maintain or will have to disappear after the entry into force of the reform. In case you require advice both with said audit, as well as with the subsequent actions that must be taken to be in due compliance, do not hesitate to contact the specialized lawyers of our firm.