Mexico: Employer compliance with quarterly reporting, outsourcing personnel
Reporting requirements with regard to contracts for specialized services related to outsourcing of personnel measures
Employer compliance with quarterly reporting, outsourcing personnel
The Institute of the National Housing Fund for Workers (Instituto del Fondo Nacional de la Vivienda para los Trabajadores—Infonavit) has made a subcontracting information system (Sistema de Información de Subcontratación—Sisub) available to employers.
The system relates to a decree on subcontracting of personnel and implemented in Mexico’s labor law, social security law, and tax law. The decree was published in the official gazette on 23 April 2021. Read TaxNewsFlash
There are certain reporting requirements with regard to contracts for specialized services related to the outsourcing of personnel measures.
The Infonavit announced the requirements for use of the Sisub system from 20 September 2021 through 18 October 2021. Depending on the types of service provided, employers must comply with a quarterly reporting requirement.
Read a September 2021 report (Spanish) prepared by the KPMG member firm in Mexico
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