Dear Clients and Friends,
Through the present, we inform you of the obligations of companies Providers of Specialized Services and Specialized Works and the registration of the same (REPSE), within the framework of the reform in the field of Subcontracting:
OBLIGATIONS OF A LABOR NATURE
1. Conclude a written contract indicating the purpose of the services to be provided or the works to be performed, as well as the approximate number of workers who will participate in the fulfillment of said contract, (article 14 of the Federal Labor Law).
2. Natural or legal persons who provide subcontracting services must be registered with the Ministry of Labor and Social Welfare (Article 15-A of the Federal Labor Law).
3. Labor solidarity for the working relations with the collaborators that provide the specialized service.
SOCIAL SECURITY OBLIGATIONS
4. For those who provide the service, they must provide the Mexican Social Security Institute every quarter, the information of the contracts concluded in the quarter in question, in accordance with the following:
I. The name, denomination or business name shall be established for the parties to the contract; Federal Taxpayers Registry, registered office or conventional in case of being different from the tax, email and contact telephone number.
II. II. Each contract must contain: Object; period of validity; list of workers or other subjects who will provide the specialized services or execute the specialized works in favor of the beneficiary, indicating their name, CURP, social security number and basic contribution salary, as well as name and Federal Registry of Taxpayers of the beneficiary of the services for each of the contracts.
Important: The provisions of sections I and II must begin to be provided within 90 calendar days from the entry into force of the Reform Decree dated April 23, 2021.
III. Simple copy of the registration issued by the Ministry of Labor and Social Welfare for the provision of specialized services or the execution of specialized works. IV. Those who provide the service must provide INFONAVIT every quarter, no later than the 17th of the months of January, May and September, with the information of the contracts concluded in the quarter in question, in accordance with the following: general data; the amounts of contributions and depreciation; Workers' information; determination of the basic contribution salary; simple copy of the registration issued by the Ministry of Labor and Social Welfare.
5. That the contractor verifies when the payment of the consideration for the service received is made, that the contractor has the registration in the Ministry of Labor and Social Welfare.
6. That the contractor obtains from the contractor a copy of the following documents:
a) Of the tax receipts for the payment of wages of the workers with whom they have provided the service or executed the corresponding work.
b) The receipt of payment issued by a banking institution for the declaration of the entire tax withholdings made to said workers.
c) Payment of employers' workers' contributions to the Mexican Social Security Institute, as well as payment of contributions to the Institute of the National Housing Fund for Workers.
Finally it is important to mention that the registration before the REPSE (Providers of Specialized Services and Specialized Works) will be valid for three years, so at the end of this period it will have to be renewed again within the period of three months within the page.
In compliance with these provisions, the Ministry of Labor and Social Welfare puts at your disposal the platform repse.stps.gob.mx, which allows you to enter your registration application to the Public Register of Contractors of Specialized Services or Specialized Works.