Resumen

MORALES RAMIREZ, María Ascensión. Labor outsourcing. Social security reforms. Rev. latinoam. derecho soc [online]. 2022, n.34, pp.221-239.  Epub 13-Feb-2023. ISSN 2448-7899.  https://doi.org/10.22201/iij.24487899e.2022.34.16737.

Since the first decade of the 21st century, there have been regulatory and conceptually scattered attempts to regulate “labor subcontracting” in Mexico in view of the abusive or fraudulent practices undermining the rights of workers. However, the regulatory framework of the comprehensive reform of April 23, 2021, which is based on the Federal Labor Law, is so general that it is not devoid of ambiguities and legal uncertainty in the various provisions. In the sphere of social security laws, however well-intentioned the aims of the reform may be presented, the fiscal nature of the amendments to said laws is evident since they revolve around institutes’ direct and effective control by relieving employers from exhausting certain means in the event of employer noncompliance, thereby avoiding the jurisdictional route and thus reinforcing the collection and auditing role of the corresponding authorities.

Palabras llave : subcontracting; social security; collection; auditing.

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