REPSE and subcontracting: what to ask your contractor before signing

What changed with the 2021 reform

Since the Federal Labor Law reform published in April 2021, personnel subcontracting is prohibited and only specialized services or works outside the client's corporate purpose and main economic activity may be subcontracted. To provide them, the company must be registered in the Registry of Specialized Service and Works Providers (REPSE) of the Ministry of Labor.

For an industrial plant hiring the construction or expansion of its building, the work is a specialized service: the contractor must hold a valid REPSE and meet the obligations that come with it. This guide summarizes the essentials; for your specific case consult your labor and tax advisors.

What REPSE is and how to verify it

REPSE is a public online registry of the Ministry of Labor and Social Welfare. To obtain it, the company proves it is current with tax and social security obligations and declares the specialized activities it provides. The registration is renewed every three years and can be looked up by company name or folio number.

• Ask for the registration notice with folio and verify that the registered activities match the work you are hiring.
• Check the validity date and that the legal entity is the same one signing the contract.

The obligations that come with REPSE

The registration is not an isolated procedure: it requires periodic reporting and positive compliance opinions.

• IMSS: employer registration, registration of each project in SIROC and four-monthly reports of specialized-service contracts (SISUB).
• INFONAVIT: four-monthly reports in ICSOE.
• SAT: positive tax compliance opinion (32-D) and delivery to the client of proof of payment of contributions for the personnel who worked on the project.
• Written contract with specialized purpose, approximate number of workers and the REPSE folio.

Why it matters to whoever hires

Whoever hires specialized services may be jointly liable for labor and social security obligations if the provider fails, and payments to a provider without REPSE may lose tax deductibility and credit. That is why procurement and legal departments at industrial plants request the full file before signing and update it during the project.

Document checklist before signing

Our compliance page lists what Constructora Elite has documented today; if your process requires another registration, ask us before inviting us.

• Valid REPSE registration notice with activities compatible with the work.
• Positive SAT compliance opinion (32-D) for the current month.
• Positive IMSS and INFONAVIT compliance opinions.
• Employer registration and, at kick-off, project registration in SIROC.
• Civil liability insurance and advance-payment, performance and latent-defect bonds per the contract.
• Health and safety program (NOM-031-STPS) and on-site safety officer.
• List of similar executed contracts, with client and contract number when public works.