The Permanent Commission of the Congress of the Union convened an extraordinary session of the Chambers of Deputies and Senators on July 30, 2021. That same day, the United Commissions of Labor and Social Welfare, and of Finance and Public Credit of the Chamber of Deputies approved the Opinion of Draft Decree by which various transitory articles of the Decree are[1] reformed by which various provisions on subcontracting are reformed published in the Official Gazette of the Federation (DOF) on April 23, 2021.

This opinion was approved in particular in the extraordinary session of July 30, 2021 in both the Chamber of Deputies and the Chamber of Senators.

The aforementioned Decree modifies the First, Third Fourth, Fifth, Sixth and Seventh Transitory Articles of the Decree published on April 23, 2021, which establish the entry into force of certain provisions of the reform on subcontracting. On July 31, 2021, the aforementioned Decree was published in the DOF, which entered into force the day after its publication.

In general terms, the published Decree foresees that the new entry into force of the provisions whose entry into force was originally foreseen on August 1, 2021, will be on September 1, 2021, as indicated below:

Transitory Article One – Tax provisions on subcontracting contained in the Fiscal Code of the Federation, Income Tax Law and Value Added Tax.

Third Transitory Article – Deadline for obtaining registration with the REPSE as a provider of specialized services.

Transitory Article Four – Migration of employees of companies that provide subcontracting services through the figure of employer substitution without the need for the requirement of transfer of goods object of the company.

Transitory Article Fifth – Regularization of employers’ registers by class at the national level.

Transitory Article Six – Deadline for reporting to the IMSS of information on specialized contracts.

Seventh Transitory Article – Employer substitution before IMSS to preserve class, fraction and premium of the Occupational Risk Insurance.

Below we put at your disposal the link in which this publication can be consulted:

http://dof.gob.mx/nota_detalle.php?codigo=5625445&fecha=31/07/2021

We remain at your service for any clarification or comments that may be required regarding this publication.

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August 2021

Mexico City, Mexico

[1] Decree amending, adding to and repealing various provisions of the Federal Labor Law; the Social Security Law; the Law on the Institute of the National Housing Fund for Workers; the Federal Tax Code; the Income Tax Law; the Value Added Tax Law; the Federal Law on Workers in the Service of the State,  Regulations of Section B) of Article 123 of the Constitution; of the Regulatory Law of Section XIII Bis of Section B, of Article 123 of the Political Constitution of the United Mexican States, on Labor Subcontracting