New Requirements: Construction Industry as a Specialized Service
Lic. Edmundo Elías-Loyola
Last Tuesday, August 31st, agreement number ACDO.AS2.HCT.230721/187.P.DIR (the “Agreement”) issued by the Technical Council (Consejo Técnico) of the Mexican Social Security Institute (Instituto Mexicano del Seguro Social, “IMSS”) was published in the Official Gazette (Diario Oficial de la Federación), through which certain provisions of the “Applicable rules to employers and obligated individuals that are permanently or sporadically engaged in the construction activity, to register construction works, their phases and incidents” (Reglas aplicables a los patrones y demás sujetos obligados que se dediquen de forma permanente o esporádica a la actividad de la construcción, para registrar las obras de construcción, sus fases e incidencias), modifications that directly impact employers of the construction industry (the “Contractors”), which are enforceable as of September 1st, 2021st.
Among the modifications indicated by the Agreement, new requirements to comply with were established for Contractors when registering the works in which they participate before the Integral Construction Works Registration Service (Servicio Integral de Registro de Obras de Construcción, “SIROC”); among them, when registering works, phases and incidents before the SIROC, Contractors must report to the IMSS their registration number before the Registry of Individuals or Entities that Provide Specialized Services or Execute Specialized Works (Registro de Personas Físicas o Morales que Presten Servicios Especializados o Ejecuten Obras Especializadas, “REPSE”).
Among the new requirements are the following:
1. The following option is added to the “Type of User” (Tipo de Usuario) field: subcontractor for the execution of specialized work.[1]
2. It is included the possibility of including in the section “Amount of the work or Amount of the contract” (Monto de la obra o Monto del contrato), the amount of the contract for the execution of specialized work.
3. The following sections are added:
a. Purpose of the specialized work to be executed (Objeto de la obra especializada a ejecutar): in which the specialized purpose of the work to be executed must be indicated.
b. Approximate number of workers who will participate in the execution of the work (Número aproximado de trabajadores que participarán en la ejecución de la obra): in which the approximate number of workers who will participate in the work must be indicated.
c. REPSE number (Número de REPSE): in which the registration number assigned by the REPSE must be entered.
Taking the foregoing into consideration, the fact that Contractors must enter their REPSE number when registering their work before the SIROC, necessarily implies that the procedure established by the Ministry of Labor and Social Welfare (Secretaría del Trabajo y Previsión Social) is to be followed by Contractors for registration with the REPSE and the compliance of the legal requirements to obtain the corresponding registration number, thus creating a scenario whereby the execution of works are considered as specialized, causing new obligations in labor, tax and social security matters for Contractors, especially before the Tax Administration Service (Servicio de Administración Tributaria), the IMSS and the Institute of the National Fund for Workers’ Housing (Instituto del Fondo Nacional para la Vivienda de los Trabajadores).
The aforementioned requirements must be considered for the registration of any work before the SIROC. Therefore, at Ramos, Ripoll and Schuster we are at your service to provide you with additional information on these issues or any advice you need to comply with these new obligations.
[1] In underlined you can find the fields and requirements that were modified within the registry before the SIROC.
Lic. Edmundo Elías-Loyola (Associate — Corporate & Business)
melias@rrs.com.mx
If you require additional information on these topics, or particular consulting regarding a specific case, please do not hesitate to contact any of the members of our team, call (+52) 33 36275035 to schedule a meeting in Guadalajara, and at (+52) 55 15180445 to schedule a meeting in Mexico City.
Edmundo Elías-Fernández (Partner — Corporate & Business)
eelias@rrs.com.mx
Rodolfo Ramos Menchaca (Partner — Corporate & Business)
rramos@rrs.com.mx
Alejandro Ripoll González (Partner — Corporate & Business)
aripoll@rrs.com.mx
Jose Carlos Romero Loaiza (Associate — Corporate & Business)
jromero@rrs.com.mx
Jorge Eduardo Castiello Marroquín — (Staff — Corporate & Business)
jcastiello@rrs.com.mx
