Mexico: Temporary disability of workers under subcontracting regime

Use of substitute workers in instances of the temporary disability of an employee

Use of substitute workers in instances of the temporary disability of an employee

Guidance from the Mexican social security administration (Instituto Mexicano del Seguro Social—IMSS) concerns the use of substitute workers in instances of the temporary disability of an employee under the April 2021 subcontracting regime (also referred to as the outsourcing personnel regime).  

The IMSS guidance—published in the official gazette on 8 September 2021—sets forth the procedure for employers to follow with regard to employment substitutions when a worker under the subcontracting regime is temporarily disabled. Under these rules, the disabled employee’s labor rights (including salary and seniority) are preserved.

Read a September 2021 report (Spanish) prepared by the KPMG member firm in Mexico

 

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