We consider it important to mention that with the labor outsourcing reform, a new regulatory framework was established for the provision of specialized services. In this, companies can subcontract specialized services, always verifying that the contractor actually has the registry to provide the service and that it does not coincide with its preponderant activity.
Therefore, it is important that companies exercise caution when doing business with a third party, so as not to incur illegalities.
Since April 2021, companies that provide specialized services must have their registration in the Registry of Providers of Specialized Services or Specialized Works (REPSE), administered by the Ministry of Labor and Social Welfare (STPS).
Companies required to register are those that offer specialized services or carry out specialized works that are not part of the corporate purpose or the predominant activity of the beneficiary and that put their workers at the service of the contractor (articles 13 and 15 of the LFT)
Among the most common examples of companies that provide their staff for the execution of tasks, the services of:
- Security in offices and factories
- Canteen for workers
- Machinery maintenance
Contractors that offer these outsourcing services must meet the following requirements:
- Bring tax and social security obligations up to date, that is, not having debts with the SAT, IMSS and INFONAVIT, otherwise the registration is rejected until the situation is clarified, they could start the process again (article 15, LFT).
- Present the documentation scanned, clear and legible.
- Request registration for activities corresponding to the corporate purpose of the individual or legal entity.
- The registration process requires a renewal every three years.
In the event of not obtaining the registration, it will not be possible to provide the services, nor deduct taxes from the activity and as mentioned in article 1004 C of the Federal Labor Law (LFT), to the company that provides this service without registration, as established in articles 14 and 15, a fine of 2,000 to 50,000 times the Unit of Measurement and Update (UMA) will be imposed, that is, from $ 179,240 to $ 4,481,000 pesos.
Inscription
It is done through the page
Entering with the electronic signature (e.firma). The system will make a query in real time to verify if the natural or legal person is in compliance with their tax and social security obligations, subsequently it will request general data from the legal representative, the data of the articles of incorporation or proof of tax situation and the notary or public corridor.
Once this step has been carried out, the system will ask to indicate the level and category of risk according to the “Catalog of activities for the classification of companies in the insurance of occupational risks” of the IMSS, the activity that you want to register according to the constancy of tax situation in the case of individuals, and regarding legal entities, they must literally transcribe the corporate purpose.
Subsequently, the activity or activities to be registered are captured, which must coincide with the proof of tax status or corporate purpose.
Once the requisition of the questionnaire or questionnaires has been completed, the system prompts you in PDF:
- Valid Official Identification of the natural person or legal representative
- Power of Attorney
- Constitutive Act or Proof of Fiscal Situation
- Proof of Registration in the RFC
- Employer Registration (s) before the IMSS
- Proof of Address and in XML format the Proof of payroll.
At the end of the loading of the information and documentation, the platform will assign a folio number with which the applicant can follow up on the record.
