News, Insights & Events
AMENDMENTS MADE TO OUTSOURCING PRACTICES IN MEXICO
May 5, 2021
On April 23, 2021, the Official Journal of the
Federation published in its evening edition the
Decree amending, adding and repealing several
provisions of the Federal Labor Law (LFT, in
Spanish), Social Security Law (LSS, in Spanish),
Law of the National Housing Institute Fund for
Workers (LINFONATIV, in Spanish), Federal Tax
Code (CFF, in Spanish), Income Tax Law (LISR,
in Spanish), Value Added Tax Law (LIVA, in
Spanish), among others, regarding labor
subcontracting (known as "outsourcing"), which
became effective as of April 24 of this year. For the
Validity and Terms of the amendments, please
review the corresponding section below.
