New Rule IMSS
On September 5, 2018, the “The Rule ACDO.SA2.HCT. 290818/225.P.DIR, that authorizes administrative facilities related to subcontracting regime” (the “Rule”) was published in the Official Federal Gazette and will enter into force today.
According to this Rule, the Mexican Social Security Institute (“IMSS”) authorities will consider that employers (contractors) duly fulfill their obligation to submit information with respect to services agreements, if they use the subcontracting informative app released by the Mexican Tax Authorities (“SAT”) and fulfill the corresponding obligations.
The latter will also apply for the contracting parties when they use the subcontracting informative app released by SAT and fulfill the corresponding obligations.
These benefits will only apply to services agreements that are registered under the subcontracting informative app released by SAT.
Mexico City, September 6, 2018.