Last June the Official Gazette of the Federation [in Spanish: el Diario Oficial de la Federación] published a decree that adds article 29 to the Law of the National Workers’ Housing Fund [in Spanish: INFONAVIT].
Through this decree, the authorites will enact safeguards to prevent those companies that provide personnel service from neglecting their employer-related obligations with respect to Social Security, Income Tax, and the National Workers’ Housing Fund.
It establishes that when a labor intermediary or contractor or any other, regardless of the name given, participates in the hiring of employees, the owner and intermediary will be jointly and severally liable to comply with all the obligations established by Law.
Contracting companies and contractors must report every three-months the information from the contracts that they have entered into, which is as follows:
For the contracting parties:
- Name, designation, and company name.
- Type of legal entity dealt with, if applicable, business purpose, registered office, legal address and, if applicable, what is conventional for the purposes of the contract.
- Number from the Federal Registry of Taxpayers [in Spanish: Registro Federal de Contribuyentes, RFC], and the Employee Registration Code [in Spanish: el Registro Patronal], with the Mexican Social Security Institute [in Spanish: IMSS], and the National Workers’ Housing Fund.
- Information regarding the Articles of Incorporation, public deed number, date, name of notary public that attests to the same, number of notary public, and the corresponding city, department, district, volume, page, and commercial folio.
- Where applicable, registration date in the Public Registry of Property and Commerce [in Spanish: el Registro Público de la Propiedad y el Comercio].
- Names of the legal representatives of the parties that sign the contract.
- The service subject matter of the contract
- Enforcement period
- Profiles, positions, or categories indicating, in this particular instance, if it concerns operational staff, whether administrative or professional; evidence of specialized work, and the estimated number of monthly workers that will be at the disposal of the recipient for the contracted services or work.
- For each of its employees the employer will enter in the computer system that is authorized by INFONAVIT the name of the recipient for the contracted services or work.
Companies must submit all the information that corresponds to the period from July to September 2015 by October of this year at the latest. The submission of the new obligation will be accessible through SIRESO (Sistema De Responsabilidad Solidaria) [in English: The Joint Liability System].
Any failure to submit a report with INFONAVIT on time could result in fines from 3 to 350 times the minimum wage in Mexico City, which is approximately $25,586 pesos.
Please do not hesitate to contact us if you have any further questions.