Due to the labor reform on outsourcing in Mexico published on April 23, 2021 in the Mexican Official Gazette, the Mexican Revenue Service seeks that Certified Companies comply with new regulations, reason why on January 11, 2022, the Mexican Revenue Service published in the Mexican Official Gaze the formalities that these companies must comply with to maintain the effectiveness of their certification and continue to enjoy the tax and administrative benefits granted prior to the labor reform.
On December 24, 2021, the Mexican Revenue Service published in the Mexican Official Gazette the General Foreign Trade Rules 2022 (“RGCE 2022” by its acronym in Spanish), which compiled several amendments to the RGCE that had been in force since 2020, and added other amendments to adapt to certain reforms of the Mexican legal framework.
Now, one of the changes to such RGCE 2022 consisted in the formal implementation of the labor reform on outsourcing that was published in the Mexican Official Gazette on April 23, 2021, which amended and removed several articles of the Federal Labor Law that allowed the outsourcing of non-specialized personnel by companies, so that as a result of the referred labor reform, the outsourcing of personnel whose activities were part of the corporate purpose of the companies would be forbidden.
In order to comply with the aforementioned labor reform, the EIGHTH transitory article of the RGCE 2022 established a term of 15 business days as of January 3, 2022 for companies registered in the Certification Scheme under the VAT and IEPS, Authorized Economic Operator and Certified Commercial Partner modalities, in any category, to submit a brief before the Mexican Revenue Service informing of the due compliance with the labor reform, in accordance with the formalities of the official form 22/LA of Exhibit 2 of the RGCE 2022, which was pending publication.
In this regard, finally on January 11, 2022, the above mentioned form 22/LA was published in the Mexican Official Gazette, which means that Certified Companies must give notice to the Mexican Revenue Service of having their personnel duly registered with the Mexican Social Security Institute. This must be done before January 21, 2022 by means of a brief attaching the employer's records of the Unique Self-Determination System (“SUA” by its acronym in Spanish), declarations of income tax withholdings for salaries, invoices with the payroll of the employees, and the proof of payment of employer's social security contributions
Hogan Lovells' Foreign Trade and Customs partners and lawyers will closely monitor the progress of these matters and keep our clients and friends timely informed.
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