The subcontracting of specialized services or the execution of specialized works by socially responsible companies versus labor outsourcing

Abstract

Socially responsible companies are economic entities that know their tax obligations, serving them correctly and in a timely manner. The prohibition of outsourcing as established in art. 12 of the LFT and the permission of specialized services or execution of specialized works of art. 13 of the LFT is the link by which a company that provides specialized services must act ethically against the third parties involved. The prohibition of outsourcing has been a step forward in the face of the relaxation in terms of contributions and contributions related to subordinate work relationships. However, it is necessary to thoroughly review if this intention is carried out in accordance with current legislation and procedures regarding the contracting of specialized services by the different regulatory bodies such as the Secretary of Labor and Social Security, among others. Objectives.- Identify the opportunity to be a socially responsible company in the face of specialization services or execution of specialized works versus the prohibition of outsourcing. Methodology. - Analysis of current legislation on outsourcingbjetivos