IMSS: "LABOR SUBCONTRACTING INFORMATION".
The Mexican Social Security Institute (IMSS) published the Agreement that grants administrative facilities regarding labor subcontracting for the presentation of the quarterly report that contracting companies and beneficiaries of services are obliged to provide.
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This Agreement replaces the obligation to report quarterly to the IMSS Subdelegation, the information of the contracting companies for the rendering of services, by the use of the Contractor Authorization Application for the consultation of the CFDI and returns administered by the Tax Administration Service (SAT).
Regarding the beneficiary of the services, it will be understood that this obligation has been fulfilled when using the CFDI and declarations consultation by the contracting party.
This benefit will be granted only to companies with contracts registered in the Contractor's Authorization application for the CFDI and declarations consultation.
In the next few days, the IMSS authorities will announce the operating guidelines to verify compliance with these obligations.
The lawyers of the social security area are at your service to provide you with the support or advice you may require in this regard.
ATTENTIVELY
Gil Zenteno García
zenteno@basham.com.mx
Gerardo Nieto Martínez
nieto@basham.com.mx
Jorge G. De Presno
jorgedepresno@basham.com.mx
Santiago Villanueva Durán
svillanueva@basham.com.mx
Mexico City, September 7, 2018.