Through communication number 019/2023 issued by the Ministry of Labor and Social Welfare (STPS) dated May 17, 2023, the STPS and the Service Tax Administration corroborate that the subcontracting of personnel is prohibited and urge specialized service providers to avoid incurring in this practice, since it is considered tax evasion.

The foregoing was also established in the 2021 labor amendment, reiterating that those who provide specialized services or carry out specialized works without STPS registration, whether individuals or companies, may be sanctioned for the crime of tax evasion. Likewise, those who hire specialized services without said registration will not be able to make the corresponding payments deductible or creditable.

It is important to take this communication into account, since it is most likely that inspections will increase to prevent this type of practice from occurring.

At Trejo Gutiérrez Abogados, we have a group of experts in labor matters with more than 20 years in the market. In case you require additional information or a legal analysis, please do not hesitate to contact us. We will be glad to provide the personalized legal advice that you require.