Summary
One way to focus the company on the search and achievement of goals and objectives is that it can delegate activities or functions of less importance to another company to carry them out, directing all the resources and capacity to achieve planned goals and objectives. That the company takes care of the essential activities in order to carry out its functions and direct its attention to increasing its productivity.
Organizations that have used and do use outsourcing have observed a benefit by not acquiring more personnel for areas and tasks of the company that are necessary, but that would use more resources if the company were to occupy the normal hiring to fill those jobs. Through the correct use of outsourcing and compliance with the laws and imposed requirements, you will be able to obtain a benefit by reducing costs and focusing your attention on activities of greater importance in the company.
Keywords
Outsourcing, outsourcing, delegating, formality.
Abstract
One way to focus the company on finding and achieving goals and objectives is to be able to delegate less important activities or functions to another company to carry out, directing all resources and capacity to achieve planned goals and objectives. That the company takes care of the main activities in order to carry out its functions and direct its attention to increase its productivity.
Organizations that have used and used outsourcing, have observed a benefit by not acquiring more staff for areas and work of the company that are necessary, but that would use more resources if the company occupied the normal contracting to occupy those positions. Through the correct use of the figure of outsourcing and compliance with laws and imposed requirements, you can obtain a benefit by reducing costs and focusing your attention on activities of major importance in the company
Key words
Outsourcing, subcontracting, delegating, formality.
Introduction
This article will explain what outsourcing is, the legal, labor and fiscal requirements that a company with this figure must carry, growth of these companies during this year, outlook in 2017 for outsourcing and as an alternative for the entrepreneur.
Outsourcing is a term of English origin and is a word widely used in the work environment in Mexico.
Its meaning closest to Spanish would be subcontracting or also called outsourcing, this practice that is carried out today, in order for a company (contractor) to provide labor to large corporations (contractor).
On November 30, 2012, four articles were added to the Federal Labor Law, which entered into force from 2013 to date, with the purpose of regulating and defining the practice of outsourcing in the country.
Before 2012, it was a practice that all organizations already carried out in order not to formally hire workers, to have a practical alternative to reduce expenses for wages and salaries in terms of the benefits that should be granted to them.
The main characteristics of this service offered by the contractor are: that it must not be in its entirety of the work center, that is, that the contracting company must not subcontract all the personnel to work in all areas of your company, nor that The activities carried out by the workers are similar or equal to those of other workers who are established in the contracting company, that is, they must perform other tasks that the workers who are part of the contracting company do not perform.
For this Article it will be understood:
- LFT. Federal Labor Law.LSS. Social Security Law LISR. Income Tax Law LIVA. Value Added Tax Law.
What does Outsourcing mean?
(Art. 15-A LFT) In the LFT it is defined as “subcontracted work is that by means of which an employer called a contractor executes works or provides services with his workers under his dependence, in favor of a contractor, person physical or moral, which sets the tasks of the contractor and supervises him in the development of the services or the execution of the contracted works. "
From this definition, carrying out an analysis of the terms it uses, we can refer that the use of the word "dependence" of the workers with the contractor, shows the employment relationship of subordination by the workers, indicates the existence of an employment relationship between They, while, the contractor (who is the beneficiary of the services) in his limited actions only has two functions, the first to indicate and determine the tasks to develop and the second to supervise that the works are carried out in the contracted terms.
To be considered subcontracting, the following requirements must be met (Art. 15A LFT):
- It will not cover all the activities, which are the same or similar, carried out in the workplace. It must be justified because it is specialized. "It may not include tasks equal or similar to those carried out by the rest of the workers at the service of the contractor. "
If these aforementioned requirements are not met, the status of the contracting company will change to that of the employer, taking into account the obligations that this entails, both in terms of labor and social security.
Some examples for which outsourcing is used by large companies will be mentioned:
- Maintenance in general (Equipment and machinery for production, facilities related to the building or plant, office equipment, computer equipment) Cleaning and cleaning Audit (quality controls, external for accounting) Human Resources (recruitment and contracting) Operators or drivers for product distribution and delivery Promoters, advertising agents, flyers IT area Surveillance
What documents are required to carry out subcontracting?
- The first requirement that must be met between the contracting company and the contractor (outsourcing) is established in Art. 15-B LFT, that a contract must be drawn up that must be in writing between the individual or legal entity requesting the services and the contractor.And at the time of contracting, and it is established in the contract, the contractor must ensure that the contractor has the documentation in order and the necessary elements of its own to comply with the obligations derived from the relations with its workers.
Among the documents "in order" that the contractor company must have, is to insure each and every one of the workers in the Mexican Institute of Social Security (IMSS), when they provide their service in the facilities of the contracting company.
In this aspect, the LSS protects the workers, since, in the event that the contractor company does not comply in time and form with the payment of the worker-employer fees, the contracting company, being the beneficiary of the services provided by the workers, will be the responsible for settling those payments. Art. 15-A third paragraph LSS. Forcing her to have more expenses for the payment of the fees, which should have been paid by the subcontractor.
For this, the contracting parties have the obligation to: Art. 15-A fifth paragraph LSS
- Communicate every three months to the corresponding IMSS Subdelegation the: "address of the employer or obligated subject and of the beneficiary respectively", in the first fifteen days of each month starting in January, April, July and October, and depending on the date on which the contract is carried out would be the next month in which it is called upon to give the notice.
Contractors have an obligation to:
- Insure or affiliate to the IMSS the workers who are going to provide the service or work contracted in the company that will benefit from said service or work. Be up to date with the payments of the worker-employer fees of the IMSS. specifications for which it was hired and which is specified in the outsourcing contract.
Requirements that the contract must have for outsourcing.
Art. 15-A fraction. I LSS
Data of the Contractor and Contractor who sign the contract:
- Name, denomination or company name Type of company also called company object Company address (where the company facilities are located), tax address (address where the company is registered, not necessarily where the facilities are located of the company) and, where appropriate, the conventional one, which is the address chosen by both parties where the contract is concluded Federal Taxpayers Registry IMSS Employer Registry Data of the constitutive acts (number of the notary's office and city where it is found, section, item, volume, page or commercial folio) Date of registration in the Public Registry of Property and Commerce Name of the legal representatives of the parties who signed the contract.
Art. 15-A fraction. II LSS
Data of the content of the contract:
- Purpose Period of validity Profiles, positions or categories of the contractor company personnel Area in which the staff is developed (operational, administrative or professional) Estimated number of workers per month Other assurances that the beneficiary of the benefits may take into account contracted services or jobs.
Outsourcing a growing figure.
In the last decade, outsourcing has grown rapidly and according to the Confederation of Industrial Chambers (CONCAMIN), outsourcing or subcontracting contributed 46% of the formal employment that has been created this year, and that generated more than 450 thousand jobs; In relation to what GINgroup budgeted, so far this year it has exceeded the estimated 5% growth of the outsourcing industry last year, now being between 6 to 7%.
The outsourcing figure in Mexico employs around 2 million people in Mexico so far this year and has a value of 6 billion dollars.
So far from January to October, 913 thousand 921 jobs were created, of which 451 thousand 761 jobs in the industrial sector were reported to the IMSS, which is the equivalent of 49%.
The requirements imposed by the SAT 2017
Article 27 fraction. V last paragraph LISR
Articles 5 and 32 LIVA
Thirty-second Transitory Article of the RMF for 2017 Ask the contractor:
- Copy of the CFDI payroll with the acknowledgments received by each worker. For this, it is necessary to have a system for the issuance of payroll vouchers updated with the payroll supplement version 1.2. Annual declaration of withholding for wages and salaries for Income Tax (ISR). Proof of payment of IMSS fees. Copy of the declaration of Value Added Tax (VAT). 5. Informative Declaration of Operations with Third Parties (DIOT).
Having a deadline until April 17 for this year, as the last day to present said documentation.
Because outsourcing is considered a vulnerable activity, the companies in charge of offering this service must submit notices and reports to the Finance Intelligence Unit (UIF) of the Treasury, which are the following:
- Report the Active status, at the time it is providing outsourcing service, payroll management and related to the list of workers. Amount of operations.
In order to rule out money laundering operations and activities.
Outlook for outsourcing in 2017.
For this year, both companies that offer outsourcing services and those that contract are in the sights of the Tax Administration Service (SAT).
In the changes made in the ISR and VAT laws for 2017, they must comply with their tax obligations, because if not, they will not be able to deduct the expenses generated by this activity.
What is sought with the new 086 Standard is that the companies that carry out this activity are certified and that they are carrying out a one hundred percent real and truthful activity.
As a consequence of this, outsourcing companies must register their workers in the IMSS with the appropriate and adequate salaries for staff, who pay taxes (IMSS, Afore, Infonavit, VAT), have two contracts: one for the service and another individual for work.
With the labor reform, full recognition is given to the human capital industry, since there were companies that appeared one day, fulfilled their work for which they were hired and disappeared, without complying with what the law asked of them.
To avoid this, the Mexican Standard Project PROY-NMX-R-086-SCFI2016 published in the Official Gazette of the Federation (DOF) on November 3, 2016 was created, to be implemented in 2017, not having an exact date, but it was scheduled for the first half of 2017, and that to date nothing has been known.
Outsourcing an option for entrepreneurs.
For small companies that seek to grow in the business world, they may have a good option to use outsourcing, with the purpose of not doing everything and that necessary, but not so important operations or functions are carried out by this type of company, and focus all your resources and attention on important areas of the business, for example:
- Lower costs Have experts in the area to be outsourced Reduce risks Be ahead of the competition
And as an outsourcing company or subcontractor, the benefit of complying with the provisions in force in each of the laws regarding outsourcing, as well as being certified under the 086 standard, will make the company increase its competitiveness in the market, it can be maintained for longer. and can offer a good quality service or work; such as having the certainty and security that you are going to do such work
Conclusions
Over time, this contracting figure called outsourcing arises with new aspects such as benefiting from labor flexibility and covering the need of companies by generating jobs to fulfill their projects or purposes, even temporarily.
Even with this, in Mexico this figure is related to negative aspects, such as tax evasion, money laundering, carrying out non-existent operations and issuing receipts to deduct more expenses and not pay or pay less taxes.
That there is no control or a body has not been appointed to regulate the practices of companies engaged in outsourcing.
The first step that the Mexican government took in November 2012 was to define and recognize the figure of outsourcing in the Federal Labor Law, adding four articles (15-A, 15-B, 15-C and 15-D) in those mentioned and ask for some requirements before starting the outsourcing activity.
Now again for this 2017 the reforms to the LISR and LIVA were added, seeking to have more regulated and control of the operations of outsourcing companies, asking them for supporting documentation that they are up to date with their IMSS payments, SAT statements and Workers' payroll.
Know the amounts of the operations that are carried out between the contracting or beneficiary company and the outsourcing contractor company, to cross-check information and be able to verify that said activity was carried out and that all the requirements of the authorities in the matter were met.
Also for this 2017, the implementation of the 086 standard is only in the pipeline, whose purpose is to regularize the industry, since there are many companies that do not comply with the provisions of the labor reform; on the other hand, there will be companies that will be strengthened and benefited from the implementation of said standard.
For the country, in the financial, industrial, economic sector, outsourcing is a powerful source of employment and financial resources, helping to reduce informal and duly regulated employment, reflected in the government's "coffers" due to payment. of taxes.
For regularized companies have an increase in competitiveness against other companies of the same activity but that do not comply with the requirements and norms, since this can cause tax, legal, labor problems; that before the imposition of fines leads informal companies to have to close or suspend activities.
For workers, working in a regularized and formalized company in compliance with the laws and the 086 standard, leads to obtaining a better salary, with benefits, which leads to an improvement in the quality of life of all workers that are part of outsourcing.
Thesis proposal
Analyze cost-benefit of outsourcing personnel for a certain area of the company in Orizaba, see. to reduce costs.
objective
Regularize operations of the subcontracted company.
Determine Standard 086 to certify outsourcing company.
References
- Social Security Law (LSS). 2017. Article 15-A Federal Labor Law (LFT). 2017. Articles 15-A, 15-B, 15-C and 15-D. Income Tax Law (LISR). Article 27 fraction. V. Value Added Tax Law (LIVA) Articles 5 and 32. MX Counter. February 15, 2017. Outsourcing in 2017 - Requirements for the deduction of Outsourced Services. Recovered from: https://contadormx.com/2017/02/15/outsourcing-en-2017-requisitos-para-la-deduccion-de-servicios-subcontratados/Echeverría Luis. ONVI group news. August 20, 2015. Retrieved from: https://www.nvinoticias.com/oaxaca/opinion/local/297516-outsourcing-bueno-maloExpansión. February 10, 2017. Outsourcing companies, with little time to comply with the SAT. Retrieved from: https://expansion.mx/economia/2017/02/10/empresas-de-outsourcing-en-la-mira-del-sat December 26, 2016.In 2017 the outsourcing sector will be regularized. Recovered from: https://www.milenio.com/negocios/en-2017-se-regulara-el-sector-de-outsourcingMora Misael. Rankia. September 22, 2016. What is outsourcing? List of companies in Mexico. Retrieved from:
Thanks
To the Technological Institute of Orizaba for giving me the opportunity to pursue a postgraduate degree, to the National Council of Science and Technology (CONACYT) for making it possible to fulfill that dream, with that vision of supporting young talents and Fernando Aguirre and Hernández for showing a path and a different approach than what I didn't think to aspire to.
Download the original file
