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For their part, the companies or individuals that contract these services may not deduct or credit the payments they have made for the works or services contracted. In addition, in accordance with article 1004-C of the Federal Labor Law, failure to comply with these provisions will impose a fine of 2,000 to 50,000 times the Measurement and Update Unit (UMA).
According to the 2021 labor reform, the subcontracting of specialized services or works other than the corporate purpose and the predominant economic activity of the contracting party that are not in force in the REPSE, will be penalized for tax and labor purposes.
Individuals and legal entities that contract specialized services or works are reiterated to carry out said contracting exclusively with companies that have a current registration in the REPSE Register, of the STPS.
The activity folio that appears in the registration notice of the provider of specialized services or works and the approximate number of workers who will execute said services must be indicated in the contract for the provision of specialized services or works, they specified.
