2021 – 4 Labor
Extension of outsourcing-reform deadlines
In an extraordinary session of July 30th, 2021, the Mexican Congress agreed to extend to September 1st, 2021, the entry in force of the tax provisions and the transitory regime in labor and social security matters, in connection to the Amendments to the Outsourcing regime, published in the Official Gazette of the Federation on April 23rd, 2021.
Such amendment comes in addition to the Agreement published in the Official Gazette of the Federation on July 30th, 2021, by the Mexican Social Security Institute, extending the term of the transition regime that originally contemplated a period of 90 calendar days to comply with the new provisions. This term was extended until the effective entry into force of the Amendments to the Outsourcing regime, as established by the Mexican Congress.
As a result, the effective date for the entry into force of the new tax provisions and the transition regime in labor and Social Security matters is extended to September 1st, 2021, which implies that the corporate groups in Mexico that are in the process of restructuring to adapt their operations to said reforms will benefit from additional time to carry out the transfers of employees and other required actions in order to ensure compliance with the new outsourcing regulations and regime.
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