Overview
- Since November 2023, IMSS and STPS have used the Information-Exchange Mechanism to cross-reference REPSE entries with social security records and flag non-compliant contractors.
- On July 31, authorities sent formal exhortos to 14,455 firms—about 10.6% of the 136,659 registered specialized-service providers—to review and regularize their social security obligations.
- Companies must become current with IMSS, INFONAVIT and SAT obligations to preserve their REPSE registrations and maintain tax deductibility for specialized services.
- Failure to comply will trigger REPSE registration cancellation and potential reclassification as illegal subcontracting, which may impose retroactive payroll obligations on client companies.
- Under the Federal Labor Law, non-compliant firms face fines of 2,000 to 50,000 UMAs (around 248,000 to over 6 million pesos) plus possible IMSS and INFONAVIT sanctions.