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Mexico has policy of limiting the long term hire of foreign employees (see 9.2). Therefore, there are only specific tax policies in regard to non-residents working in Mexico. These are discussed in 6.5. However it is possible to circumvent some of the employment restrictions if specialised services are outsourced.

Outsourcing of specialised services

As of April 2021 it is possible to subcontract personnel to other companies to carry out the predominant or strategic activity of the business of the beneficiary of the service This is only allowed for outsourcing of specialised services that are not related to the economic activity of the person or company receiving the service.

Whoever provides specialised services can put their own employees at the disposal of the beneficiary of the service, without triggering an employment relationship. This means that they will not become employees of beneficiary.

For purposes of regulating the above, the specialised service provider must register with the Secretary of Labour and Social Welfare