Employer substitution process through the virtual desktop of the Mexican Social Security Institute [in Spanish: IMSS]
Employer substitution process through the virtual desktop of the Mexican Social Security Institute [in Spanish: IMSS]

On April 23, 2021, the Official Gazette of the Federation, [in Spanish: DOF], published a decree whose principal objective is to eliminate the outsourcing of personnel and the establishment of the hiring of specialized services, along with the execution of specialized projects, thereby fulfilling the conditions that are indicated in the Federal Labor Act [in Spanish: LFT].

The amendments that apply to the Social Security Act, [in Spanish: la Ley del Seguro Social], in the aforementioned decree cover the following matters:

- Conditions and requirements for the hiring of specialized services are established, forbidding the outsourcing of personnel. 

- If the individual or legal entity providing the specialized services fails to comply with the obligations regarding social security, then those who contracted the said provision of services will be jointly liable.

- Compliance with Article 15 of the Social Security Act is simplified regarding information related to service contracts or specialized projects entered into during this period and will be filed triannually (no later than the 17th of the corresponding month). 

- The administrative facility for companies providing personnel services to obtain an employer registry per class at the national level is eliminated.

Moreover, the Circular Letter [in Spanish: el Oficio Circular],  No 09 5217 9000/UISS/09/2021, published internally in the Mexican Social Security Institute on April 27, indicates a new simplified procedure for performing the employer substitution process through the use of a virtual desktop. To that end, it will be necessary that the substitute employer have:

• An employer registration code

• A digital signature issued by the Tax Administration Service [in Spanish: SAT]

• A completed application with the indicated information and,

• The following documents attached in PDF format: 

o A petition informing of the employer substitution. 

o The document by which the workers were notified of the employer substitution, recognizing the workers’ rights and seniority.  

o Notice of employer registration or modification of its registry (AFIL-01).

It is also possible to perform this process conventionally, that is, in person.

Please contact us if you require more information on this matter. We will be pleased to assist you if you have any questions about this or any other matter related to the same.