The New Outsourcing Reform was approved by the Senate in April 2021.
This reform consists of regulating outsourcing, so now It prohibits the subcontracting of personnel, but allows the subcontracting of specialized services. or the execution of specialized works that are not part of the corporate purpose or the predominant economic activity.
The aim of this new reform is to prevent companies from continuing to engage in unethical practices. For example: tax evasion or violations of workers' rights established in the Federal Labor Law.
WHAT ARE THE MULTIPLE CHANGES TO THE REGULATION OF SUBCONTRACTING IN OUR COUNTRY?
The legal changes that will be applied in relation to Outsourcing:
- Prohibited insourcing schemes: These arrangements occur when a company creates a new one, but with a different legal name. This allows the parent company to subcontract staff through the new entity.
- Subcontracting permittedCompanies may use subcontracting of personnel, provided that the tasks performed by these workers are not related to the organization's main economic activity.
- Mandatory registrationSubcontracting agencies must have an official registration. They must also be included in the STPS registry. Otherwise, they will not be allowed to continue operating.
- Reports for INFONAVITSubcontracting companies will be required to submit a report to INFONAVIT every four months. These reports must include information on contracts with companies, information on employees, and salary determinations.
- informative reportsINFONAVIT will have the power to report to the STPS companies that do not comply with their obligations.
Should companies choose to disregard these new regulations, they will be liable to fines.
OUTSOURCING FINES: IN CASE OF VIOLATION OF THE LAW…
The approved modifications include reforms to the Federal Labor Law to impose fines of up to 4 million 481,000 pesos (up to 50,000 UMAs) for anyone who performs or provides subcontracting services without having the corresponding registration.
Likewise, changes will be made to the Federal Tax Code to consider this figure as tax fraud offensewhich is punishable by up to three years in prison.
If an employer does not allow inspection and monitoring by the authorities, they will be subject to a fine of between 22 and 448 pesos.
ACTIONS THAT THE HUMAN RESOURCES DEPARTMENT MUST TAKE
With this new reform, HR departments will have to implement numerous changes within companies. This is because this department is responsible for driving organizations toward optimal employee management.
Among the activities they will have to carry out, we can find:
- Employer substitution
- Recruitment and selection of personnel
- The hiring and termination of collaborators
- Contract drafting
- Training and professional development
- Employee performance evaluation
These activities must be completed by August 1, 2021 at the latest, in order to comply with the new legislation.