1. BACKGROUND OF THE OUTSOURCING OR SUBCONTRACTING.

• What is outsourcing or subcontracting?
• The current situation of outsourcing in Mexico.
• Pros and cons of outsourcing.
• Tax evasion and competition.

2. THE NEW LEGAL REFORM.

• The five agreements between the government and businessmen:

1. Prohibition of staff outsourcing.
2. The regulation of the outsourcing of specialized services other than the corporate purpose and the predominant economic activity of the contracting company.
3. Registration with the STPS and in the public registry of companies that outsource specialized services and Works.
4. Definition of specialty / specialization.
5. Joint and several liability in the event of non-compliance of the subcontractor with the worker.
6. The granting of a three-month period so that subcontracted workers become part of their real employer’s payroll.

3. LEGAL ASPECTS.

• The second most important Reform to the Federal Labor Law.
• What outsourcing is and what it is not.

. Subcontracting of specialized Works and services.

. IMSS, social security implications.

. General aspects.

. Hiring workers on the payroll of their actual employer.

. Social security implications.

• SAT Collection.

. Tax implications.

. The main features of hiring workers.

• The Ministry of Labor and Social Welfare (STPS).

. Registration with the STPS.

. Inscription to the public registry of companies that outsource specialized services and Works.

4. DEADLINES AND NON-COMPLIANCE.

• Three-month period to incorporate subcontracted workers to the payroll.
• Breaches, penalties, and fines.