{"id":16521,"date":"2025-03-10T09:41:49","date_gmt":"2025-03-10T16:41:49","guid":{"rendered":"https:\/\/blog.lecosy.com.mx\/?p=16521"},"modified":"2025-04-29T16:24:56","modified_gmt":"2025-04-29T23:24:56","slug":"antecedentes-del-repse-como-surgio-y-por-que-es-importante","status":"publish","type":"post","link":"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/03\/10\/antecedentes-del-repse-como-surgio-y-por-que-es-importante\/","title":{"rendered":"Antecedentes del REPSE \u00bfC\u00f3mo surgi\u00f3 y por qu\u00e9 es importante?"},"content":{"rendered":"\n<div class=\"wp-block-cover alignfull is-light\" style=\"border-radius:0px;padding-top:0;padding-right:0;padding-left:0;min-height:486px;aspect-ratio:unset;\"><span aria-hidden=\"true\" class=\"wp-block-cover__background has-custom-color-2-background-color has-background-dim-40 has-background-dim\"><\/span><img loading=\"lazy\" decoding=\"async\" width=\"1460\" height=\"670\" class=\"wp-block-cover__image-background wp-image-16674\" 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class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-268\"><a>Soluciones<\/a>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-270\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-270\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/canal-denuncias\">Canal de Denuncias<\/a><\/li>\n\t<li id=\"menu-item-269\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-269\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/www.lecosy.com.mx\/gobierno-corporativo\">Gobierno Corporativo<\/a><\/li>\n\t<li id=\"menu-item-11098\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-11098\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/beneficiario-controlador\">Beneficiario Controlador<\/a><\/li>\n\t<li id=\"menu-item-13758\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13758\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/repse\">REPSE<\/a><\/li>\n\t<li id=\"menu-item-13759\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13759\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/siroc\">SIROC<\/a><\/li>\n\t<li id=\"menu-item-8779\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-8779\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/www.lecosy.com.mx\/soluciones\">Pr\u00f3ximas Soluciones<\/a><\/li>\n<\/ul>\n<\/li>\n<li id=\"menu-item-265\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-home menu-item-265\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/blog.lecosy.com.mx\">Blog<\/a><\/li>\n<li id=\"menu-item-266\" class=\"btn-contacto menu-item menu-item-type-custom menu-item-object-custom menu-item-266\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/contacto\">Contacto<\/a><\/li>\n<li id=\"menu-item-267\" class=\"btn-ingresar menu-item menu-item-type-custom menu-item-object-custom menu-item-267\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/web.lecosy.com.mx\/login\">Ingresar<\/a><\/li>\n<\/ul><\/div>\n\t\t\t\t<div>\n\t\t\t\t\t<div class=\"gutenverse-nav-identity-panel\">\n\t\t\t\t\t\t<div class=\"gutenverse-nav-site-title\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/blog.lecosy.com.mx\" class=\"gutenverse-nav-logo\"><\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<button class=\"gutenverse-close-menu\"><i aria-hidden=\"true\" class=\"fas fa-times\"><\/i><\/button>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><\/div>\n\n\n\n<div style=\"height:320px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div><\/div>\n\n\n\n<main class=\"wp-block-group alignwide is-layout-flow wp-block-group-is-layout-flow\" style=\"margin-top:var(--wp--preset--spacing--40);padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-essential-blocks-row alignfull eplus-wrapper is-layout-flow\"><div class=\"eb-parent-wrapper eb-parent-eb-row-db898mm \"><div class=\"eb-row-root-container eb-row-db898mm\" data-id=\"eb-row-db898mm\"><div class=\"eb-row-wrapper\"><div class=\"eb-row-inner\">\n<div class=\"eb-parent-wrapper eb-parent-eb-column-uyly1mc  wp-block-essential-blocks-column\"><div class=\"eb-column-wrapper eb-column-uyly1mc\"><div class=\"eb-column-inner\">\n<div class=\"wp-block-columns alignwide eplus-wrapper is-layout-flex wp-container-core-columns-is-layout-2 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:80%\"><h1 style=\"font-size:clamp(26.465px, 1.654rem + ((1vw - 3.2px) * 2.106), 45px);font-style:normal;font-weight:700;\" class=\"has-text-align-left has-text-color has-custom-color-1-color wp-block-post-title\">Antecedentes del REPSE \u00bfC\u00f3mo surgi\u00f3 y por qu\u00e9 es importante?<\/h1><\/div>\n\n\n\n<div class=\"wp-block-column eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:20%\">\n<div class=\"wp-block-columns are-vertically-aligned-center is-not-stacked-on-mobile eplus-wrapper is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-column is-vertically-aligned-center eplus-wrapper is-layout-flow wp-container-core-column-is-layout-2 wp-block-column-is-layout-flow\" style=\"border-style:none;border-width:0px;padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:90%\"><div style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.227), 16px);line-height:1;\" class=\"has-text-align-right has-link-color has-text-color has-custom-color-1-color  wp-block-post-author has-dm-sans-font-family wp-elements-1725a61783b5306b3a8b2f07384f05c9\"><div class=\"wp-block-post-author__content\"><p class=\"wp-block-post-author__name\"><a href=\"https:\/\/blog.lecosy.com.mx\/index.php\/author\/aranza-beutelspacher\/\" target=\"_self\">Aranza Beutelspacher<\/a><\/p><\/div><\/div>\n\n<div style=\"color:#162c44; font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.227), 16px);line-height:1;\" class=\"has-text-align-right has-text-color  wp-block-post-date\"><time datetime=\"2025-03-10T09:41:49-07:00\">10 marzo, 2025<\/time><\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:10%\"><div class=\"aligncenter  wp-block-avatar\"><a href=\"https:\/\/blog.lecosy.com.mx\/index.php\/author\/aranza-beutelspacher\/\" target=\"_self\"  class=\"wp-block-avatar__link\"><img alt='Avatar de Aranza Beutelspacher' src='https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/11\/Aranza-3-1-1.jpg' srcset='https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/11\/Aranza-3-1-1.jpg 2x' class='avatar avatar-60 photo wp-block-avatar__image' height='60' width='60'  style=\"border-radius:20px;\"\/><\/a><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div>\n<\/main>\n\n\n\n<div class=\"wp-block-essential-blocks-row alignfull eplus-wrapper is-layout-flow\"><div class=\"eb-parent-wrapper eb-parent-eb-row-6z8xkuu \"><div class=\"eb-row-root-container eb-row-6z8xkuu\" data-id=\"eb-row-6z8xkuu\"><div class=\"eb-row-wrapper\"><div class=\"eb-row-inner\">\n<div class=\"eb-parent-wrapper eb-parent-eb-column-gu063k1  wp-block-essential-blocks-column\"><div class=\"eb-column-wrapper eb-column-gu063k1\"><div class=\"eb-column-inner\">\n<div class=\"wp-block-columns alignwide eplus-wrapper is-layout-flex wp-container-core-columns-is-layout-18 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:90%\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:33.33%\">\n<figure class=\"wp-block-image size-full has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/03\/4691.jpg\" alt=\"antecedentes del repse\" class=\"wp-image-16980\" style=\"border-radius:15px\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:66.66%\">\n<p class=\"ticss-90dccf1f\"><span style=\"color: #000000;\" class=\"stk-highlight\">El <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">Registro de Prestadoras de Servicios Especializados u Obras Especializadas (REPSE)<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\"> surge como parte del esfuerzo de la autoridad por <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">regular el uso indebido de la subcontrataci\u00f3n de personal<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\">, tambi\u00e9n conocida como outsourcing, toda vez que dicho esquema, en muchos casos, fue utilizado de manera abusiva para evadir responsabilidades patronales, precarizar las condiciones laborales y entorpecer la recaudaci\u00f3n fiscal mediante la simulaci\u00f3n de relaciones laborales y la omisi\u00f3n de contribuciones obligatorias para los patrones.<\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<p class=\"ticss-c5c77b24\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">Ante esta problem\u00e1tica, el gobierno mexicano impuls\u00f3 una serie de reformas que culminaron en un nuevo marco regulatorio, consolidado en el REPSE y las obligaciones que conlleva.<\/span><\/p>\n\n\n\n<div class=\"guten-element guten-accordions guten-ICsMwx\">\n<div class=\"accordion-item\"><div class=\"accordion-heading\"><span class=\"accordion-text\">\u00cdndice<\/span><div class=\"accordion-icon\"><span class=\"accordion-icon-open\"><i class=\"gtn gtn-up-arrow1-light\"><\/i><\/span><span class=\"accordion-icon-closed\"><i class=\"gtn gtn-down-arrow1-light\"><\/i><\/span><\/div><\/div><div class=\"accordion-body\"><div class=\"accordion-content\">\n<p><strong><a href=\"#sanciones-principales-del-repse\" class=\"ek-link\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Sanciones principales del REPSE<\/span><\/a><\/strong><\/p>\n\n\n\n<p><strong><a href=\"#consideraciones-adicionales-del-repse\" class=\"ek-link\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Consideraciones adicionales del REPSE<\/span><\/a><\/strong><\/p>\n<\/div><\/div><\/div>\n<\/div>\n\n\n\n<p class=\"ticss-724d4cc7\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">El 23 de&nbsp; abril de&nbsp; 2021, fue publicado en el Diario Oficial de la Federaci\u00f3n (DOF) el <a href=\"https:\/\/www.dof.gob.mx\/nota_detalle.php?codigo=5616745&amp;fecha=23\/04\/2021#gsc.tab=0\">Decreto<\/a> que reforman, adicionan y derogan diversas disposiciones en la Legislaci\u00f3n Mexicana, dentro de las cuales se encuentran las siguientes:<\/span><\/p>\n\n\n\n<ul>\n<li><span style=\"color: #000000;\" class=\"stk-highlight\">Ley Federal del Trabajo.<\/span><\/li>\n\n\n\n<li><span style=\"color: #000000;\" class=\"stk-highlight\">Ley del Seguro Social.<\/span><\/li>\n\n\n\n<li><span style=\"color: #000000;\" class=\"stk-highlight\">Ley del Instituto&nbsp;del Fondo Nacional de la Vivienda para los Trabajadores.<\/span><\/li>\n\n\n\n<li><span style=\"color: #000000;\" class=\"stk-highlight\">C\u00f3digo Fiscal de la Federaci\u00f3n.<\/span><\/li>\n\n\n\n<li><span style=\"color: #000000;\" class=\"stk-highlight\">Ley del Impuesto sobre la Renta.<\/span><\/li>\n\n\n\n<li><span style=\"color: #000000;\" class=\"stk-highlight\">Ley del Impuesto al Valor Agregado.<\/span><\/li>\n\n\n\n<li class=\"ticss-31331c3b\"><span style=\"color: #000000;\" class=\"stk-highlight\">Ley Federal de los Trabajadores al Servicio del Estado, Reglamentaria del Apartado B) del Art\u00edculo 123 Constitucional.<\/span><\/li>\n\n\n\n<li class=\"ticss-6bf22614\"><span style=\"color: #000000;\" class=\"stk-highlight\">Ley Reglamentaria de la Fracci\u00f3n XIII Bis del Apartado B, del Art\u00edculo 123 de la Constituci\u00f3n Pol\u00edtica de los Estados Unidos Mexicanos, en materia de Subcontrataci\u00f3n Laboral.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"ticss-81befd6f\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">Seg\u00fan lo expuesto en el Dictamen emitido por las Comisiones Unidas del Trabajo y Previsi\u00f3n Social y Estudios Legislativos que motiva el Decreto publicado, podemos encontrar que el <\/span><span style=\"color: #5c6c7c;\" class=\"stk-highlight\"><strong>objetivo que persigue la autoridad<\/strong><\/span><span style=\"color: #000000;\" class=\"stk-highlight\"> es claro y consiste en:<\/span><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-4 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:4%\">\n<div class=\"wp-block-stackable-number-box aligncenter stk-block-number-box stk--has-shape stk-block stk-7923cc2\" data-block-id=\"7923cc2\"><style>.stk-7923cc2 .stk-block-number-box__text{background-color:#162c44 !important;height:35px !important;width:35px !important;font-size:25px !important}.stk-7923cc2 .stk-block-number-box__text:before{background-color:#162c44 !important}@media screen and (max-width:1023px){.stk-7923cc2 .stk-block-number-box__text{font-size:25px !important}}<\/style><div class=\"stk-block-number-box__text\" role=\"presentation\">a<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:96%\">\n<p class=\"ticss-b9d71179\"><span style=\"color: #000000;\" class=\"stk-highlight\">Ser observantes a la recomendaci\u00f3n 198 (R198) emitida por la Organizaci\u00f3n Internacional del Trabajo en el a\u00f1o 2006, que consiste en instrumentar pol\u00edticas efectivas de los derechos de los trabajadores.<\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-5 wp-block-columns-is-layout-flex\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:4%\">\n<div class=\"wp-block-stackable-number-box aligncenter stk-block-number-box stk--has-shape stk-block stk-ebcbe28\" data-block-id=\"ebcbe28\"><style>.stk-ebcbe28 .stk-block-number-box__text{background-color:#162c44 !important;height:35px !important;width:35px !important;font-size:25px !important}.stk-ebcbe28 .stk-block-number-box__text:before{background-color:#162c44 !important}@media screen and (max-width:1023px){.stk-ebcbe28 .stk-block-number-box__text{font-size:25px !important}}<\/style><div class=\"stk-block-number-box__text\" role=\"presentation\">b<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:96%\">\n<p><span style=\"color: #000000;\" class=\"stk-highlight\">Evitar la pr\u00e1ctica abusiva o simulada de esquemas que transgreden los derechos de los trabajadores.<\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-6 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:4%\">\n<div class=\"wp-block-stackable-number-box aligncenter stk-block-number-box stk--has-shape stk-block stk-cd3a1ea\" data-block-id=\"cd3a1ea\"><style>.stk-cd3a1ea .stk-block-number-box__text{background-color:#162c44 !important;height:35px !important;width:35px !important;font-size:25px !important}.stk-cd3a1ea .stk-block-number-box__text:before{background-color:#162c44 !important}@media screen and (max-width:1023px){.stk-cd3a1ea .stk-block-number-box__text{font-size:25px !important}}<\/style><div class=\"stk-block-number-box__text\" role=\"presentation\">c<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:96%\">\n<p class=\"ticss-023ba9bb\"><span style=\"color: #000000;\" class=\"stk-highlight\">Evitar los esquemas de subcontrataci\u00f3n que en el \u00e1mbito fiscal han derivado en la disminuci\u00f3n del pago del impuesto sobre la renta por concepto de salarios, as\u00ed como la omisi\u00f3n en el entero del impuesto al valor agregado y solicitudes de devoluci\u00f3n por tal concepto.<\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-7 wp-block-columns-is-layout-flex\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:4%\">\n<div class=\"wp-block-stackable-number-box aligncenter stk-block-number-box stk--has-shape stk-block stk-e0c13b1\" data-block-id=\"e0c13b1\"><style>.stk-e0c13b1 .stk-block-number-box__text{background-color:#162c44 !important;height:35px !important;width:35px !important;font-size:25px !important}.stk-e0c13b1 .stk-block-number-box__text:before{background-color:#162c44 !important}@media screen and (max-width:1023px){.stk-e0c13b1 .stk-block-number-box__text{font-size:25px !important}}<\/style><div class=\"stk-block-number-box__text\" role=\"presentation\">d<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:96%\">\n<p><span style=\"color: #000000;\" class=\"stk-highlight\">Evitar la comisi\u00f3n de actos delictivos por defraudaci\u00f3n fiscal haciendo uso de esquemas de subcontrataci\u00f3n.<\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:4%\">\n<div class=\"wp-block-stackable-number-box aligncenter stk-block-number-box stk--has-shape stk-block stk-6b9cb31\" data-block-id=\"6b9cb31\"><style>.stk-6b9cb31 .stk-block-number-box__text{background-color:#162c44 !important;height:35px !important;width:35px !important;font-size:25px !important}.stk-6b9cb31 .stk-block-number-box__text:before{background-color:#162c44 !important}@media screen and (max-width:1023px){.stk-6b9cb31 .stk-block-number-box__text{font-size:25px !important}}<\/style><div class=\"stk-block-number-box__text\" role=\"presentation\">e<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:96%\">\n<p class=\"ticss-c3f06757\"><span style=\"color: #000000;\" class=\"stk-highlight\">Establecer reglas espec\u00edficas a fin de que las personas f\u00edsicas o morales contraten \u00fanicamente la prestaci\u00f3n de servicios de car\u00e1cter especializado o la ejecuci\u00f3n de obras especializadas, erradicando con ello la simulaci\u00f3n de relaciones laborales en perjuicio de los trabajadores y del erario p\u00fablico.<\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<p class=\"ticss-7a2915a3\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">Como resultado de lo anterior, <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">la subcontrataci\u00f3n en M\u00e9xico ha adoptado un nuevo marco operativo<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\">, en el que solo se permite cuando se trata de servicios u obras especializadas que no formen parte del objeto social ni de la actividad econ\u00f3mica preponderante de la empresa contratante.<\/span><\/p>\n\n\n\n<p class=\"ticss-6199af66\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">Otros aspectos importantes a considerar son las siguientes <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">obligaciones<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\"> que trae aparejado consigo dicho decreto, como lo es:<\/span><\/p>\n\n\n\n<div class=\"guten-element guten-accordions guten-rOK4dU\">\n<div class=\"accordion-item\"><div class=\"accordion-heading\"><div class=\"accordion-icon\"><span class=\"accordion-icon-open\"><i class=\"fas fa-minus\"><\/i><\/span><span class=\"accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span><\/div><span class=\"accordion-text\">La Inscripci\u00f3n en el Padr\u00f3n de Prestadoras de Servicio Especializado u Obras Especializadas de la Secretar\u00eda del Trabajo y Revisi\u00f3n Social<\/span><\/div><div class=\"accordion-body\"><div class=\"accordion-content\">\n<p><span style=\"color: #000000;\" class=\"stk-highlight\">Las personas que ofrezcan servicios u obras especializadas deben estar inscritas en dicho padr\u00f3n, asimismo, quienes contraten estos servicios tienen la obligaci\u00f3n de verificar tanto la inscripci\u00f3n como la vigencia del registro.<\/span><\/p>\n<\/div><\/div><\/div>\n<\/div>\n\n\n\n<p class=\"ticss-9e1106f6\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">Cabe destacar que la autoridad tiene la facultad de verificar el cumplimiento de las obligaciones patronales y fiscales de quienes prestan estos servicios, en caso de detectar alg\u00fan incumplimiento, puede negar o, en su caso, cancelar el registro correspondiente.<\/span><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9 wp-block-columns-is-layout-flex\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:66.66%\">\n<p class=\"ticss-4541556a\"><span style=\"color: #000000;\" class=\"stk-highlight\">Otro aspecto relevante es que la empresa contratante ser\u00e1 <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">responsable solidaria<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\"> si la empresa que presta los servicios u obras especializadas <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">incumple con sus obligaciones fiscales, laborales o de seguridad social<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\">. Esto ha generado ajustes en diversas disposiciones para garantizar el cumplimiento de esta nueva regulaci\u00f3n, impactando directamente el C\u00f3digo Fiscal de la Federaci\u00f3n (CFF), la Ley del Impuesto sobre la Renta (ISR) y la Ley del Impuesto al Valor Agregado (IVA).<\/span><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:33.33%\">\n<figure class=\"wp-block-image size-full has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/03\/21026.jpg\" alt=\"antecedentes del repse\" class=\"wp-image-16984\" style=\"border-radius:15px\"\/><\/figure>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"sanciones-principales-del-repse\" style=\"font-size:clamp(1.146rem, 1.146rem + ((1vw - 0.2rem) * 1.189), 1.8rem);\"><strong><span style=\"color: #162c44;\" class=\"stk-highlight\">Sanciones principales del REPSE<\/span><\/strong><\/h2>\n\n\n\n<p class=\"ticss-eaad8303\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">La reforma en materia de subcontrataci\u00f3n ha reforzado las penalizaciones para las empresas que incumplan con sus disposiciones, <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">estableciendo multas m\u00e1s severas y responsabilidades adicionales<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\">.<\/span><\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">A continuaci\u00f3n, se detallan algunas de las <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">principales conductas que pueden ser sancionadas<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\"> con sus respectivos fundamentos:<\/span><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-10 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-primary-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-4 wp-block-group-is-layout-flex\" style=\"border-top-left-radius:15px;border-top-right-radius:15px;padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:10px;padding-left:var(--wp--preset--spacing--30)\">\n<p><strong><span style=\"color: #ffffff;\" class=\"stk-highlight\">Conducta<\/span><\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-tertiary-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-5 wp-block-group-is-layout-flex\" style=\"border-top-color:var(--wp--preset--color--contrast);border-top-width:1px;border-right-color:var(--wp--preset--color--contrast);border-right-width:1px;border-bottom-color:var(--wp--preset--color--contrast);border-bottom-style:none;border-bottom-width:0px;border-left-color:var(--wp--preset--color--contrast);border-left-width:1px;padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:10px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"ticss-42149113\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\">Prestar servicios de subcontrataci\u00f3n sin contar con el registro ante la Secretar\u00eda del Trabajo y Previsi\u00f3n Social (STPS).<\/span><\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-primary-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-6 wp-block-group-is-layout-flex\" style=\"border-top-left-radius:15px;border-top-right-radius:15px;padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:10px;padding-left:var(--wp--preset--spacing--30)\">\n<p><strong><span style=\"color: #ffffff;\" class=\"stk-highlight\">Sanci\u00f3n<\/span><\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-tertiary-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-7 wp-block-group-is-layout-flex\" style=\"border-top-color:var(--wp--preset--color--contrast);border-top-width:1px;border-right-color:var(--wp--preset--color--contrast);border-right-width:1px;border-bottom-color:var(--wp--preset--color--contrast);border-bottom-style:none;border-bottom-width:0px;border-left-color:var(--wp--preset--color--contrast);border-left-width:1px;padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:68px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"ticss-42149113\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\">Multa de 2,000 a 5,000 veces la Unidad de Medida y Actualizaci\u00f3n (UMA).<\/span><\/span><\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-primary-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-8 wp-block-group-is-layout-flex\" style=\"border-top-left-radius:15px;border-top-right-radius:15px;padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:10px;padding-left:var(--wp--preset--spacing--30)\">\n<p><strong><span style=\"color: #ffffff;\" class=\"stk-highlight\">Fundamento<\/span><\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-tertiary-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-9 wp-block-group-is-layout-flex\" style=\"border-top-color:var(--wp--preset--color--contrast);border-top-width:1px;border-right-color:var(--wp--preset--color--contrast);border-right-width:1px;border-bottom-color:var(--wp--preset--color--contrast);border-bottom-style:none;border-bottom-width:0px;border-left-color:var(--wp--preset--color--contrast);border-left-width:1px;padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:96px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"ticss-42149113\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\">Art\u00edculos 13, 992 y 1004-C de la Ley Federal del Trabajo (LFT).<\/span><\/span><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-11 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-tertiary-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-10 wp-block-group-is-layout-flex\" style=\"border-top-color:var(--wp--preset--color--contrast);border-top-width:1px;border-right-color:var(--wp--preset--color--contrast);border-right-width:1px;border-bottom-color:var(--wp--preset--color--contrast);border-bottom-style:none;border-bottom-width:0px;border-left-color:var(--wp--preset--color--contrast);border-left-width:1px;padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:10px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"ticss-42149113\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\">Contratar servicios especializados sin formalizar un contrato por escrito que detalle el objeto de los servicios u obras y el n\u00famero de trabajadores involucrados.<\/span><\/span><\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-tertiary-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-11 wp-block-group-is-layout-flex\" style=\"border-top-color:var(--wp--preset--color--contrast);border-top-width:1px;border-right-color:var(--wp--preset--color--contrast);border-right-width:1px;border-bottom-color:var(--wp--preset--color--contrast);border-bottom-style:none;border-bottom-width:0px;border-left-color:var(--wp--preset--color--contrast);border-left-width:1px;padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:96px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"ticss-42149113\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\">Multa de 2,000 a 5,000 veces la Unidad de Medida y Actualizaci\u00f3n (UMA).<\/span><\/span><\/span><\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-tertiary-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-12 wp-block-group-is-layout-flex\" style=\"border-top-color:var(--wp--preset--color--contrast);border-top-width:1px;border-right-color:var(--wp--preset--color--contrast);border-right-width:1px;border-bottom-color:var(--wp--preset--color--contrast);border-bottom-style:none;border-bottom-width:0px;border-left-color:var(--wp--preset--color--contrast);border-left-width:1px;padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:154px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"ticss-42149113\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\">Art\u00edculos 14 y 1004-C de la LFT.<\/span><\/span><\/span><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-12 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-tertiary-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-13 wp-block-group-is-layout-flex\" style=\"border-top-color:var(--wp--preset--color--contrast);border-top-width:1px;border-right-color:var(--wp--preset--color--contrast);border-right-width:1px;border-bottom-color:var(--wp--preset--color--contrast);border-bottom-style:none;border-bottom-width:0px;border-left-color:var(--wp--preset--color--contrast);border-left-width:1px;padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:96px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"ticss-42149113\"><span style=\"color: #000000;\" class=\"stk-highlight\">No realizar la retenci\u00f3n del Impuesto sobre la Renta (ISR) en los pagos de sueldos y salarios a los trabajadores.<\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-tertiary-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-14 wp-block-group-is-layout-flex\" style=\"border-top-color:var(--wp--preset--color--contrast);border-top-width:1px;border-right-color:var(--wp--preset--color--contrast);border-right-width:1px;border-bottom-color:var(--wp--preset--color--contrast);border-bottom-style:none;border-bottom-width:0px;border-left-color:var(--wp--preset--color--contrast);border-left-width:1px;padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:10px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"ticss-42149113\"><span style=\"color: #000000;\" class=\"stk-highlight\">Al catalogarse como responsable solidario, si el contratista no realiza la retenci\u00f3n, se ve obligado a realizar el pago de la retenci\u00f3n que corresponda, incluso si no descont\u00f3 el monto.<\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-tertiary-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-15 wp-block-group-is-layout-flex\" style=\"border-top-color:var(--wp--preset--color--contrast);border-top-width:1px;border-right-color:var(--wp--preset--color--contrast);border-right-width:1px;border-bottom-color:var(--wp--preset--color--contrast);border-bottom-style:none;border-bottom-width:0px;border-left-color:var(--wp--preset--color--contrast);border-left-width:1px;padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:125px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"ticss-42149113\"><span style=\"color: #000000;\" class=\"stk-highlight\">Art\u00edculo 6, quinto p\u00e1rrafo del C\u00f3digo Fiscal de la Federaci\u00f3n (CFF).<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-13 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-border-color has-contrast-border-color has-tertiary-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-16 wp-block-group-is-layout-flex\" style=\"border-width:1px;border-bottom-left-radius:15px;border-bottom-right-radius:15px;padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:10px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"ticss-42149113\"><span style=\"color: #000000;\" class=\"stk-highlight\">No proporcionar al contratante copia de los comprobantes fiscales por concepto de pago de salarios de los trabajadores.<\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-border-color has-contrast-border-color has-tertiary-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-17 wp-block-group-is-layout-flex\" style=\"border-width:1px;border-bottom-left-radius:15px;border-bottom-right-radius:15px;padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:10px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"ticss-42149113\"><span style=\"color: #000000;\" class=\"stk-highlight\">Multa de $173,610.00 a $347,220.00 por cada obligaci\u00f3n de entrega de informaci\u00f3n no cumplida.<\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-border-color has-contrast-border-color has-tertiary-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-18 wp-block-group-is-layout-flex\" style=\"border-width:1px;border-bottom-left-radius:15px;border-bottom-right-radius:15px;padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:96px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"ticss-42149113\"><span style=\"color: #000000;\" class=\"stk-highlight\">Art\u00edculo 81, fracci\u00f3n XLV del CFF.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"consideraciones-adicionales-del-repse\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30);font-size:clamp(1.146rem, 1.146rem + ((1vw - 0.2rem) * 1.189), 1.8rem);\"><strong><span style=\"color: #162c44;\" class=\"stk-highlight\">Consideraciones adicionales del REPSE<\/span><\/strong><\/h2>\n\n\n\n<p class=\"ticss-e5f9d6fa\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">La reforma representa un avance significativo en la protecci\u00f3n de los derechos laborales y la formalizaci\u00f3n del empleo en M\u00e9xico, su correcta aplicaci\u00f3n <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">garantiza que los trabajadores accedan a beneficios clave<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\">, como:<\/span><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-14 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-contrast-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-19 wp-block-group-is-layout-flex\" style=\"border-radius:15px;padding-top:25px;padding-right:var(--wp--preset--spacing--30);padding-bottom:25px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"has-text-align-center\"><span style=\"color: #ffffff;\" class=\"stk-highlight\">Seguridad social<\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-contrast-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-20 wp-block-group-is-layout-flex\" style=\"border-radius:15px;padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:10px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"has-text-align-center\"><span style=\"color: #ffffff;\" class=\"stk-highlight\">Participaci\u00f3n en el reparto de utilidades (PTU)<\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-contrast-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-21 wp-block-group-is-layout-flex\" style=\"border-radius:15px;padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:10px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"has-text-align-center\"><span style=\"color: #ffffff;\" class=\"stk-highlight\">Reconocimiento de la antig\u00fcedad laboral<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">Sin embargo; para el <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">sector privado<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\">, esta reforma conlleva tanto beneficios como desaf\u00edos:<\/span><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-17 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-tertiary-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-22 wp-block-group-is-layout-flex\" style=\"border-radius:15px;margin-top:0;margin-bottom:var(--wp--preset--spacing--30);padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:10px;padding-left:var(--wp--preset--spacing--30)\">\n<h3 class=\"wp-block-heading\" style=\"font-size:clamp(0.875rem, 0.875rem + ((1vw - 0.2rem) * 0.591), 1.2rem);\"><strong><span style=\"color: #162c44;\" class=\"stk-highlight\">Beneficios para las empresas<\/span><\/strong><\/h3>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-15 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:97%\">\n<figure class=\"wp-block-image alignleft size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"574\" height=\"574\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/07\/Mesa-de-trabajo-1-3.png\" alt=\"comit\u00e9s de apoyo del consejo de administraci\u00f3n\" class=\"wp-image-4153\" style=\"aspect-ratio:1.0491803278688525;width:23px;height:auto\"\/><\/figure>\n\n\n\n<p class=\"ticss-e80d4b0b\"><span style=\"color: #000000;\" class=\"stk-highlight\"><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">Mayor seguridad jur\u00eddica<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\">, al operar dentro de un marco normativo claro y reducir el riesgo de litigios laborales.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<figure class=\"wp-block-image alignleft size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"574\" height=\"574\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/07\/Mesa-de-trabajo-1-3.png\" alt=\"comit\u00e9s de apoyo del consejo de administraci\u00f3n\" class=\"wp-image-4153\" style=\"aspect-ratio:1.0491803278688525;width:23px;height:auto\"\/><\/figure>\n\n\n\n<p class=\"ticss-e80d4b0b\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">Competencia m\u00e1s equitativa<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\">, al evitar que algunas empresas reduzcan costos mediante la evasi\u00f3n de obligaciones patronales.<\/span><\/span><\/span><\/p>\n\n\n\n<figure class=\"wp-block-image alignleft size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"574\" height=\"574\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/07\/Mesa-de-trabajo-1-3.png\" alt=\"comit\u00e9s de apoyo del consejo de administraci\u00f3n\" class=\"wp-image-4153\" style=\"aspect-ratio:1.0491803278688525;width:23px;height:auto\"\/><\/figure>\n\n\n\n<p class=\"ticss-e80d4b0b\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">Mejora en la productividad y clima laboral<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\">, ya que al garantizar mejores condiciones, los trabajadores pueden estar m\u00e1s comprometidos y motivados.<\/span><\/span><\/span><\/span><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-tertiary-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-23 wp-block-group-is-layout-flex\" style=\"border-radius:15px;margin-top:0;margin-bottom:var(--wp--preset--spacing--30);padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:10px;padding-left:var(--wp--preset--spacing--30)\">\n<h3 class=\"wp-block-heading\" style=\"font-size:clamp(0.875rem, 0.875rem + ((1vw - 0.2rem) * 0.591), 1.2rem);\"><strong><span style=\"color: #162c44;\" class=\"stk-highlight\">Desaf\u00edos para las empresas<\/span><\/strong><\/h3>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-16 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:97%\">\n<figure class=\"wp-block-image alignleft size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"574\" height=\"574\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/07\/Mesa-de-trabajo-1-3.png\" alt=\"comit\u00e9s de apoyo del consejo de administraci\u00f3n\" class=\"wp-image-4153\" style=\"aspect-ratio:1.0491803278688525;width:23px;height:auto\"\/><\/figure>\n\n\n\n<p class=\"ticss-e80d4b0b\"><span style=\"color: #000000;\" class=\"stk-highlight\"><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">Incremento en los costos operativos<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\">, debido a la obligaci\u00f3n de contratar directamente a los empleados y cumplir con todas las cargas fiscales y laborales.<\/span><\/span><\/p>\n\n\n\n<figure class=\"wp-block-image alignleft size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"574\" height=\"574\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/07\/Mesa-de-trabajo-1-3.png\" alt=\"comit\u00e9s de apoyo del consejo de administraci\u00f3n\" class=\"wp-image-4153\" style=\"aspect-ratio:1.0491803278688525;width:23px;height:auto\"\/><\/figure>\n\n\n\n<p class=\"ticss-e80d4b0b\"><span style=\"color: #000000;\" class=\"stk-highlight\"><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">Rigidez en la contrataci\u00f3n<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\">, lo que puede dificultar la adaptaci\u00f3n a fluctuaciones en la demanda de personal, especialmente en sectores que requieren flexibilidad laboral.<\/span><\/span><\/p>\n\n\n\n<figure class=\"wp-block-image alignleft size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"574\" height=\"574\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/07\/Mesa-de-trabajo-1-3.png\" alt=\"comit\u00e9s de apoyo del consejo de administraci\u00f3n\" class=\"wp-image-4153\" style=\"aspect-ratio:1.0491803278688525;width:23px;height:auto\"\/><\/figure>\n\n\n\n<p class=\"ticss-e80d4b0b\"><span style=\"color: #000000;\" class=\"stk-highlight\"><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">Mayor carga administrativa<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\">, derivada de la necesidad de ajustar contratos, registrar servicios especializados en el REPSE y cumplir con nuevas obligaciones fiscales.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-primary-color has-alpha-channel-opacity has-primary-background-color has-background is-style-dots\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"\/>\n\n\n\n<div class=\"wp-block-group has-primary-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-24 wp-block-group-is-layout-flex\" style=\"border-radius:15px;margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30);padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"ticss-741e58f2\"><span style=\"color: #ffffff;\" class=\"stk-highlight\">Para que la reforma se implemente correctamente, es clave cumplir con las reglas y adaptarse de forma ordenada, aunque trae desaf\u00edos para las empresas, tambi\u00e9n es una oportunidad para mejorar las relaciones laborales y crear un ambiente de trabajo m\u00e1s justo y transparente.<\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:10%\"><div class=\"ticss-496d5c91 wp-block-template-part\">\n<div class=\"wp-block-group ticss-2a4fca5f sidebar eplus-wrapper has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-25 wp-block-group-is-layout-flex\" style=\"border-radius:20px;background-color:#f7f7f7\">\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer eplus-wrapper wp-container-content-1\"><\/div>\n\n\n\n<p class=\"has-text-align-center eplus-wrapper has-text-color has-dm-sans-font-family\" style=\"color:#162c44;margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;font-size:10px\"><strong>Compartir<\/strong><\/p>\n\n\n\n<div class=\"guten-element guten-social-share guten-UJVn0N vertical guten-social-share\"><div class='gutenverse-share-facebook gutenverse-share-item' id='guten-IQm6Fb'>\n\t\t\t<a href='#'>\n\t\t\t\t<div class='gutenverse-share-icon'>\n\t\t\t\t<i class='fab fa-facebook-f'><\/i>\n\t\t\t<\/div>\n\t\t\t<\/a>\n\t\t<\/div>\n\n<div class='gutenverse-share-twitter gutenverse-share-item' id='guten-sjBbWY'>\n\t\t\t<a href='#'>\n\t\t\t\t<div class='gutenverse-share-icon'>\n\t\t\t\t<i class='fa-brands fa-x-twitter'><\/i>\n\t\t\t<\/div>\n\t\t\t<\/a>\n\t\t<\/div>\n\n<div class='gutenverse-share-whatsapp gutenverse-share-item' id='guten-zz4pCo'>\n\t\t\t<a href='#'>\n\t\t\t\t<div class='gutenverse-share-icon'>\n\t\t\t\t<i class='fab fa-whatsapp'><\/i>\n\t\t\t<\/div>\n\t\t\t<\/a>\n\t\t<\/div>\n\n<div class='gutenverse-share-linkedin gutenverse-share-item' id='guten-JA6zK7'>\n\t\t\t<a href='#'>\n\t\t\t\t<div class='gutenverse-share-icon'>\n\t\t\t\t<i class='fab fa-linkedin'><\/i>\n\t\t\t<\/div>\n\t\t\t<\/a>\n\t\t<\/div><\/div>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer eplus-wrapper wp-container-content-2\"><\/div>\n\n\n\n<script>\nfunction copyToClipboard(text) {\nvar inputc = document.body.appendChild(document.createElement(\"input\"));\ninputc.value = 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