AMENDMENTS MADE TO OUTSOURCING PRACTICES IN MEXICO

May 5, 2021

On April 23, 2021, the Official Journal of the 
Federation published in its evening edition the 
Decree amending, adding and repealing several 
provisions of the Federal Labor Law (LFT, in 
Spanish), Social Security Law (LSS, in Spanish), 
Law of the National Housing Institute Fund for 
Workers (LINFONATIV, in Spanish), Federal Tax 
Code (CFF, in Spanish), Income Tax Law (LISR, 
in Spanish), Value Added Tax Law (LIVA, in 
Spanish), among others, regarding labor 
subcontracting (known as "outsourcing"), which 
became effective as of April 24 of this year. For the 
Validity and Terms of the amendments, please 
review the corresponding section below.

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