We insist on the importance of complying with the provisions applicable to the provision of specialized services, particularly if your entity is the recipient, by outlining below the main obligations that exist in different areas or sectors.
Verify that the service provider is up to date with their tax and social security obligations.
Verify that the report includes the object of the contract, the period of validity, the list of workers or other subjects providing the specialized services, indicating their name, CURP, social security number, and base salary for contributions, as well as the name and Federal Taxpayer Registry of the beneficiary of the services for each of the contracts.
Verify that the report includes the object of the contract, the period of validity, the list of workers or other subjects providing the specialized services, indicating their name, CURP, social security number, and base salary for contributions, as well as the name and Federal Taxpayer Registry of the beneficiary of the services for each of the contracts.
If the contracting party does not obtain the aforementioned documentation, they must file a supplementary declaration in which they reduce the amounts credited for said concept.
Obtain from the contractor a copy of the payment of worker-employer contributions to the Mexican Social Security Institute, as well as the payment of contributions to the National Housing Fund for Workers.
In the contracts that contracting companies enter into with companies that provide specialized services or execute specialized works, the registration and folio of the specialized activity or work of said companies must be included.
We hope that this information is useful to you and we remain at your disposal for any doubts or comments you may have regarding it.
Sincerely,
ILC Integral Labor Consulting, S.C.