On 5 September 2018, the Official Gazette of the Federation published the resolution number ACDO.SA2.HCT.290818/225.DIR, by means of which the Technical Committee of the Mexican Social Security Institute authorized granting certain administrative facilities with respect to subcontracting. Such resolution became enacted on 6 September 2018.
The foregoing resolution provides that the IMSS will deem as fulfilled, the contractor's obligation to inform on a quarterly basis to the Sub Delegation, those contracts whereby employees or other insured subjects are engaged to execute services or activities pursuant to the direction of the beneficiary of such services, when the contractor uses the Official Electronic application for the consultation of the CFDI and declarations administered by the Mexican Tax Authorities (SAT).
Furthermore, the IMSS will also deem as fulfilled the obligation of the beneficiary or contracting person for the services, when the later uses the Official Electronic application for the consultation of the CFDI and declarations administered by the Mexican Tax Authorities (SAT).
It is important to mention that prior to the use of the foregoing Official Electronic application, the services agreement must be registered before the IMSS, while the statement on the existence of a labor subcontracting regime is optional. Conclusively, taxpayers have the possibility to comply with the tax obligations related to the use of the Official Electronic application regarding the services agreements, regardless of whether they are subject to a labor subcontracting regime, or not.
Further to the foregoing and subject to the analysis of each particular case, we consider that the fact that the IMSS will deem as fulfilled the obligation of reporting the services agreements set forth by the article 15-A of the Social Security Law using the Official Electronic application, may grant a benefit to those companies who could be in a potential risk before the IMSS given that their operations may be deemed as performed under a subcontracting regime.
We believe that the facilities granted by the aforementioned resolution might reduce the administrative burden of reporting services agreements, by allowing the possibility for the IMSS to deem as fulfilled the labor subcontracting obligations, even when employers are not subject to said regime, and therefore eliminating any social security exposure.