Co-funded by the European Union

Mexico: New provisions for the registration of individuals or legal entities that provide specialised services or perform specialised works

  • On 21 February 2024, Mexico introduced new provisions for the registration and renewal process for individuals and legal entities for specialised services and works. 
  • The latest amendments to Mexico's Federal Labour Law, specifically Article 15, are designed to tighten the oversight of specialised services and works within the country. 
  • These changes, published in the Federation's Official Gazette, aim to ensure that entities providing specialised services are compliant with local regulations and maintain high standards of operation.

The regulatory amendments were published on 21 February 2024 and took effect the following day.

Entities registered in the Public Register of Providers of Specialised Services or Works (REPSE) must renew their registration every three years, with a three-month window before expiration for processing.

Renewal applicants must demonstrate compliance with tax and social obligations and detail the specific services or works they will provide, including information on training, certifications, and more.

Why the Change?

The Mexican Ministry of Labour and Social Welfare has identified a need to monitor and regulate entities engaged in specialised services and work more closely. By requiring a triennial registration renewal, the government seeks to keep a current and accurate registry that reflects entities' compliance with tax, social security, and other regulatory obligations.

What's New for Employers?

-      Renewal Requirements: Entities must now detail their specific activities and ensure they are current with obligations to the Mexican Revenue Service, Social Security Institute, and INFONAVIT. This includes providing comprehensive information on the nature of the services or works, relevant training, certifications, and equipment, which must all be reflected in their Tax Status Certificate for individuals.

-      Streamlined Process: The renewal process has been streamlined to improve efficiency. Applicants will receive a follow-up folio and can expect a resolution within 20 business days. A lack of timely response from the Ministry allows applicants to request a renewal certificate, further expediting the process.

-      Platform Update: The REPSE platform has a  new "Registration Renewal" module, enabling entities to initiate the renewal process within the prescribed timeframe.

-      Consequences of Non-Renewal: Failure to renew within the required period will result in the cancellation of the registration, necessitating a new registration process.

-      Communication Obligation: Entities must inform the beneficiaries of their specialised services or works about renewing their registration, ensuring transparency and compliance.

Employers should prepare by reviewing their compliance with the new requirements, updating their registration details as needed, and ensuring that they remain informed about the status of their renewal applications.