2021 – 4 Labor    

Extension of outsourcing-reform deadlines

In an extraordinary session of July 30^th, 2021, the Mexican Congress agreed to extend to September 1^st, 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 23^rd, 2021.

Such amendment comes in addition to the Agreement published in the Official Gazette of the Federation on July 30^th, 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 1^st, 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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Mexico City

   July 2021

This News Flash contains information of a general nature, and thus it does not address any particular case or facts. The information contained herein is accurate as of the date of issuance; however, we make no representation as to the fact that such information be accurate in the future. Accordingly, we recommend that specific advice addressing your particular circumstances be requested.

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