Update on the recent labor subcontracting reform

On July 31, 2021, the Decree amending various transitory provisions related to the subcontracting amendment released on April 23, 2021, was published in the Official Journal of the Federation (“DOF”).

Such Decree establishes a delay of the entry into force of several provisions until September 1, 2021, related to compliance with several tax, labor and social security obligations for labor subcontracting.

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