Mexico: Renewal of the REPSE-Registration

published on 17 June 2024 | reading time approx. 2 minutes

Since May 2021, Mexican companies must report insourcing and outsourcing activities to the Ministry of Labor and Social Welfare (Secretaría de Trabajo y Previsión Social) (“STPS”) see on our previous article. The first reporting period for the aforementioned registrations is now ending. The obligation applies to any employer, whether a natural or legal person, who performs specialized services or specialized work for a third party with its own personnel. The activities must not be part of the third party's core business. The entry is made in a special register (Registro de Prestadoras de Servicios Especializados u Obras Especializadas) (“REPSE”) of the STPS.

The initial REPSE registration is valid for three years according to the Federal Labor Act and now the first Companies need to renew their registration.

Therefore, the rules for the renewal of REPSE registration have now been published in the Federal Gazette, just in time for the end of the first reporting period:

The renewal must be applied for on the REPSE website, stating the registration number assigned during the initial registration
The services provided according to the registration must correspond to the activities declared by the company to the tax authorities and must be reflected in the tax certificate (Constancia de Situación Fiscal)
Failure to renew the registration not only results in the deletion of the registration, but can also trigger sanctions under labor law, social security law and tax law if the services continue to be provided
The STPS has 20 working days to process the corresponding extension request
After successful renewals, all customers for whom the services or specialized work are provided must be informed and the new register must be sent to them
The registration must be renewed within three months before the end date of the registration as defined in the following calendar:

Year of first registration	Month of first registration	Application for renewal
2021	June July August September October November December	From March to May 2024 From April to June 2024 From May to July 2024 From June to August 2024 From July to September 2024 From August to October 2024 From September to November 2024
2022	January February March April May June July August September October November December	From October to December 2024 From November 2024 to January 2025 From December 2024 to February 2025 From January to March 2025 From February to April 2025 From March to May 2025 From April to June 2025 From May to July 2025 From June to August 2025 From July to September 2025 From August to October 2025 From September to November 2025
2023	January February March April May June July August September October November December	From October to December 2025 From November 2025 to January 2026 From December 2025 to February 2026 From January to March 2026 From February to April 2026 From March to May 2026 From April to June 2026 From May to July 2026 From June to August 2026 From July to September 2026 From August to October 2026 From September to November 2026

In view of the strict regulations and deadlines imposed by the Mexican Federal Labor Law for the registration of insourcing and outsourcing activities, all providers of specialized services should renew their registration in time.