Introduction
Outsourcing emerges as an alternative for companies to solve problems that are sometimes generated such as rotation or increased production and this tool is adapted to the needs of companies. It is important to know the true concept of outsourcing, also the companies that want to venture into this tool should know the legal risks of hiring the companies that offer the service.
Concepts
To understand this issue it is necessary to start from understanding the concept of outsourcing, below are some concepts:
Outsourcing or Outsourcing (also called subcontracting) is an innovative management technique, which consists of the transfer to third parties of certain complementary processes that are not part of the main line of the business, allowing the concentration of efforts on essential activities in order to obtain competitiveness and tangible results.1
According to the Mexican Association of Human Capital Companies (Amech) Outsourcing or Outsourcing: " It is a process by which a company, regardless of its line of business or its size, delegates the processes of personnel administration to a third party expert in The matter; This includes from the hiring, the calculation and payment of salaries, full of mandatory quotas to the different governmental instances, to the calculation and payment of settlement to conclude the employment relationship 2.
With these two concepts we can define outsourcing as a process where companies delegate the processes of human resources administration to a company specialized in the area that is responsible for the payment of salaries and obligations with the respective authorities in order to perform certain activities that do not represent as much value for companies
The main objectives of Outsourcing are the following:
Cost reduction according to the company that hires these services. They eliminate risks due to technological obsolescence.
Symptoms in a company that requires outsourcing3
There are recommendations that a company can acquire the Outsourcing service when:
a) Newly created companies.
b) That they are in a business merger process
c) When thinking about implementing new software with new technology processes.
d) When a company has different branches at a certain geographical distance or even in other countries.
e) When there are national and international growth and / or development plans.
f) Companies with permanent increase in their internal costs.
g) Companies that are already older and have not updated their internal procedures and / or processes and are planning to do so.
Outsourcing in Mexico
Outsourcing in Mexico causes a lot of fuss since as we defined it at the beginning, it means outsourcing, the confusion of companies is the way in which they can rely on this tool, many companies are known that offer certain types of service, be it cleaning, maintenance, or that provide eventual human resources for the companies they need, these companies are usually identified as outsourcing companies, also in our country there is a bad idea that companies that use outsourcing do so in order to evade taxes and labor obligations.
Recently, an outsourcing debate arises, in the labor and social welfare commission of the Chamber of Deputies where the points contested in the opinion of the labor reform based on the initiative of the president of the republic Felipe Calderón, where they seek regularize this figure but before the modification that arises from the main proposal of outsourcing, the prohibition arises and it seeks to defend it since it is a contracting alternative worldwide and the main competitors in Mexico use this tool. It is a controversial point but it has become a very important source of employment in the country.
Outsourcing from the labor point of view
From the labor point of view, outsourcing is considered as an extra resource, which the company can take as an option to be supported for certain activities that do not generate value for the company, since it is only about covering activities that are usually temporary, or due to production peaks or also when a company experiences a high turnover of its human resources, this allows to reduce the burden of the administration that involves the hiring of resources for the company and the social welfare of the hiring.
If a company is convinced of the use of outsourcing, it must take into account the existence of risk factors that it must examine to make a decision from an operational, financial and labor point of view, each one is explained below:
Operational risk: When outsourcing does not cover the need for which it was contracted within the company, this happens very often because it does not have the adequate training for specific activities that a company needs.
Financial risk: The cost of outsourcing turns out to be higher than planned.
Occupational risk: This may be one of the most important and may have a great effect on the company that acquires the service and may be an issue to take into account within companies since it may be forced to cover compensation for lawsuits, fines, sanctions for breaching labor obligations
Outsourcing from a tax point of view
From the fiscal point of view, this is the case of the person who provides the service due to the omission of making payments to the corresponding authorities or non-compliance with the salaries and benefits established in the contract, such as taxes, utilities, social security, taxes, SAR and infonavit.
Investigating the important issues on the subject, there are necessary aspects to take into account according to what is stipulated in laws such as social security as provided in numerals 12, fraction I and 15-A of the Social Security Law (LSS), "Those companies that use the services of subordinates hired by others are jointly responsible for the fulfillment of the duties that the LSS and its regulations impose on employers" 4.
This means that there to take into account that when an outsourcing company is hired and it does not have enough elements to comply with these obligations, then the company that hires an outsourcing company with a lack of these elements becomes responsible. of workers and is obliged before the social security to cover these obligations.
So before signing a contract, the company that acquires these services is important to verify that the service provider complies with the obligations that it has the financial solvency to comply with in terms of social security.
This is in terms of social security, it would be necessary to investigate more in depth about the other authorities and their effects, to prevent any problematic situation that results in a bad experience of outsourcing.
Mexican Association of Human Capital Companies (AMECH)
There are associations that help us reduce the risks when hiring company services, since the companies that are part of this group are attached to legality and quality excellence. During 2011 Amech and its firms grouped in this association generated more than 155,000 jobs.5
Future work
Feasibility of an outsourcing company specialized in information technologies for SMEs.
objective
Create a feasibility study for the creation of a new outsourcing company complying with the elements and legal aspects of outsourcing for SMEs
Conclusions
It is necessary that companies that need or want to hire outsourcing services or also known as outsourcing of personnel verify and investigate before hiring if the service provider is a serious company that has the necessary elements, financial solvency and that complies with its tax and labor obligations that go to companies that are part of the Mexican Association of Human Capital Companies (Amech).
Amech is the only association in the country that is in charge of conducting quality standards compliance audits where they grant an "amech quality seal" which means that this company complies with all tax, social security and social security obligations. labor.
References
1.
2. http://www.solucionpolitica.net/outsourcing-prende-la-mecha-en-san-lazaro-pan-defiende-propuesta-de-calderon/ pan-defense-proposal-de-calderon /
3. Mexico / 3666907.html
4.
5. http://www.gestiopolis.com/outsourcing-que-es-y-como-se-aplica/ tonio.htm
6.
7. http://www.idg.es/computerworld/El-impacto-economico-y-financiero-hace- ponderar-al / seccion-out / articulo-178553
8. http://www.animalpolitico.com/2012/10/ventajas-y-riesgos-de-la-subcontratacion-outsourcing-en-mexico/ subcontratacion-outsourcing-en-mexico /
9. http://blogcanalprofesional.es/ financial-and-tool-of-transformation
Footnotes:
1.
2.
3. Deloitte “Importance of Outsourcing for companies”.
4..
5. Amech Newsletter No. 17 August 2012.
