On February 3, 2023, an executory order that amends a previous one issued on May 24, 2021, was published in the Federal Official Gazette (“DOF” by its abbreviation in Spanish). The executory order discloses the general provisions for the registration of individuals or entities that provide or execute specialize works or services, to which the article 15 of the Federal Labor Law refers to.
The most significant changes of the executory order consist of:
- The requirement that the Labor Authority may make to the beneficiaries of the specialized services and works, to verify the information previously provided.
- A special chapter is created, which provides for inspections of workplaces, through the Directorate-General of Federal Labour Inspection, both for providers and beneficiaries of specialized services or works.
- The request for cancellation of the registration notice is contemplated, by the providers of services or specialized works, at any time.
- The modification or updating of registered activities and even adding new activities is contemplated, with the only requirement that said modifications or updates are part of the corporate purpose or in the case of individuals of their tax status certificate.
Likewise, the modifications include the following changes:
- The last payroll receipt and the sole determination system receipt (SUA), issued by the Mexican Social Security Institute are included in the documentation to be submitted.
- Two more causes for the denial of registration.
- Four more causes for cancelling the registration.
Greater emphasis is placed on compliance with applicable regulations, adding greater elements of verification (such as inspection activities), as well as on the provisions for the granting and cancellation of the registration.
The provisions relating to inspections carried out by Federal Labour Inspectors indicate in a minimum manner the points to be verified, however, the information and documentation that may be requested to prove the compliance with the general conditions of work related to articles 12, 13, 14 and 15 of the Federal Labour Law on subcontracting and in terms of the agreement are not limited.
The beneficiaries of the specialized services, will now have the same obligations than the providers, to provide information required by the Labor Authority and will be subject to inspections, in which it must be proven that the workers who are executing specialized services or works, do not carry out activities that are part of their corporate purpose, in addition to the fact that said workers are identified in terms of the agreement, and in generally proving that compliance with other provisions on subcontracting, which are applicable to them.
On the other hand, the inspections carried out at the facilities of the providers of specialized services or works must prove that the information and documentation provided are real and that they comply with the working conditions related to the registration of workers before the Mexican Social Security Institute, with the salary and also with the various applicable regulatory provisions on subcontracting.
Once the surveillance actions have been carried out and in the event that the Labor Authority identifies any breach of the rules and provisions on subcontracting, the start of the corresponding administrative procedure will be triggered and the authority may even start the procedure to cancel the registration.
DOF – Diario Oficial de la Federación