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ARTICLE · 27 APRIL 2021

Publication Of Decree That Reforms And Adds Various Regulations On Outsourcing

The decree was published In the Official Gazette of the Federation on its April 23rd, 2021 edition. Here are the highlights:

MexicoEmployment and HR

Reformed Laws:

  • Federal Labor Law
  • Social Security Law
  • Public Housing Law
  • Federal Tax Code (CFF)
  • Income Tax Law (LISR)
  • VAT Law (LIVA)

The decree was published In the Official Gazette of the Federation on its April 23rd, 2021 edition. Here are the highlights:

The outsourcing of personnel is PROHIBITED.

  • Outsourcing of personnel is understood to be:
  • "providing or making available one's own workers for the benefit of another person".
  • Employers may ONLY continue to use outsourcing for specialized services.
    • For this to be valid, 4 essential elements are required:
      1. That specialized services do not relate to the corporate purpose of the beneficiary.

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