REPSE and STPS: document review guide

REPSE is the registry administered by the STPS for circumstances covered by the specialized services and works framework. The obligation and applicable controls depend on how the service is provided and the relationship between the parties.

What is REPSE and who must register?

REPSE is a mandatory registry for all companies that provide specialized services or execute specialized works for other companies. It was created as part of the 2021 outsourcing reform and aims to ensure compliance with labor and tax obligations in service supply chains.

All companies that provide specialized services that are not part of the contracting company's corporate purpose, execute specialized works, or assign personnel for specialized activities must register with REPSE.

Periodic REPSE obligations

Registration with REPSE is not a one-time process. It involves periodic obligations that must be met punctually to maintain registration validity and avoid sanctions.

Related information returns: Reporting obligations before IMSS and INFONAVIT should be reviewed in their official portals and according to executed contracts.

Validity: The official REPSE portal states that renewal is required every three years within the applicable period. Updates do not replace renewal.

Documentary controls

The STPS has inspection powers that can result in significant fines. The most frequently observed points in inspections include: updated collective contract or internal labor regulations, joint training and skill development committees, safety and hygiene, and profit sharing (PTU), updated civil protection program with evidence of drills, labor competency certificates (DC-3) for all workers, and compliance with the annual training program.

Professional validation

The scope of an employment review should be defined according to the activity, workplaces, contracts and applicable obligations. EFES may support organization and review within a previously agreed scope.