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Mexico: Compliance with labor, other factors related to construction activities

Mexico: Compliance with labor, construction activities

Guidance from the Mexican Social Security Institute (IMSS) addresses compliance with rules regarding construction activities.


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The guidance—ACDO.AS2.HCT.290120 / 40.P.DIR—sets forth labor costs per square meter, as well as the factors (percentages) of labor with regard to certain contracts, and is effective 1 February 2020.

The IMSS, using its supervisory authority, can request information to verify an employer’s compliance with the requirements with regard to construction activities (including building, installing, conserving, repairing, expanding, demolishing or modifying real estate) whether the work is done with the employer’s own workers or through a third party. A failure to satisfy these obligations can affect the availability of tax credits, among other items.

Read a February 2020 report (Spanish) prepared by the KPMG member firm in Mexico

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