Gives reform to outsourcing higher income from ISR

Mexico City, Mexico 06-Aug-2022 .-The subcontracting reform allowed a greater collection for income tax withholdings (ISR) for wages and salaries.

From January to June, the Tax Administration Service (SAT) collected 522 thousand 940 million pesosa real annual increase of 7.2 percent for withholding mentioned, according to “Tax and Management Report. Second quarter of 2022”.

The reform to eliminate outsourcing entered into force on April 24, 2021, forcing companies that subcontract to carry out the employer substitution. “(The above) was reflected in a sustained increase in ISR net withholdings for salaries and wages,” says the report of the SAT.

The labor subcontracting reform It did not have a collection purpose, since its main objective was to give certainty to labor relations and full access to social security for all workers, according to a statement from the Mexican Institute of Social Security (IMSS).

However, the companies were forced to recognize as their own the workers that they had previously subcontracted, which caused them to assume new tax obligations as patterns.

Since the entry into force of the reform until March 31 past migrated 2 million 900 thousand workers of a provider of personnel services to the company that hired it, according to figures from the IMSS Annual Report.

In your Tax Report, the tax authority reports that in the first half of this year a collection of income tax concept of one billion 259 thousand 578 million pesos. This amount represented a actual increment of 16.4 percent compared to what was collected during the same period of 2021.

Of this total, 47.8 percent, that is, around 601 thousand 567 million pesoscorresponds to ISR withholdings (wages, interest, to residents abroad) informed by legal persons.

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However, most of it comes from income tax withholdings made to workers by legal entities, with an amount of 519 thousand 473 million pesos.

The foregoing means that for each peso that is collected from this tax, 41 cents correspond to the withholdings made by legal entities to salaried workers, in accordance with the SAT figures.

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