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.

In accordance with the Federal Labor Law:

• The provision of services must be formalized through a written contract, which must specify the object of the services to be provided or the works to be executed, as well as the approximate number of workers who will participate in the fulfillment of said contract.

• Verify that the service provider is up to date with their tax and social security obligations.

In accordance with the Social Security Law:

• Verify that, no later than the 17th day of the months of January, May, and September, the specialized service provider submits their reports to the IMSS through the “ICSOE” platform.

• 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.

In accordance with the Law of the National Housing Fund for Workers:

• Verify that, no later than the 17th day of the months of January, May, and September, the specialized service provider submits their reports to the INFONAVIT through the “SISUB” platform.

• 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.

In accordance with the Value Added Tax Law:

• When paying for the service received, obtain from the contractor a copy of the value-added tax declaration and the receipt of the corresponding payment for the period in which the contracting party made the payment for the consideration and value-added tax that was passed on to them.

• 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.

In accordance with the Income Tax Law:

• Obtain from the contractor a copy of the fiscal receipts for the payment of salaries to the workers with whom they provided the service or executed the corresponding work.
• Obtain from the contractor a copy of the payment receipt issued by a banking institution, regarding the declaration of withholding of taxes made to said workers.

• 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.

Additionally:

• Verify that the service provider fully identifies their workers during the development of their tasks on the premises of the company that contracts the services, through an image, name, badge or identity code that links said workers with the company that provides the specialized service or executes the specialized work.

• 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.