In connection with the initiative filed in November 2020 by the Federal Executive before the Lower Chamber of the Congress regarding the multi-mentioned labor and tax reform to regulate the  outsourcing regime and derived from the agreement signed by several sectors involved, on the day April 5, 2021, the following agreements were reached between the Labor, Business and Government Sectors:

• The outsourcing regime is
• Regulation of the outsourcing of specialized services different from the social object and the predominant economic activity of the contracting
• Registration before the Secretary of Labor and Social
• Registration in the public registry of companies of outsourcing of specialized
• Joint liability in case of non-compliance.
• Grant a grace period of three months to carry out the hiring of the subcontracted workers in to the payroll of the true

Likewise, in order to avoid possible distortions in companies with intensive use of capital on the distribution of the Employee Profit Sharing, eliminate discretion on the calculation and increase in a 156% the amount of said Profit Sharing it was agreed the creation of two different calculations of the Employee Profit Sharing.

It is contemplated that such agreements reached would be delivered to the Lower Chamber of the Congress in order to be considered for approval.

At Fralla we are aware of the change that the approval and entry into force of the abovementioned initiative would represent for our clients in their day to day activities, so we will continue to report on the progress of the discussion of said Initiative before the Lower Chamber. Likewise, we are at your disposal in order to evaluate the current labor structure and if applicable develop alternatives in order to mitigate the effects of such initiative.

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Abril 2021

Ciudad de México, México