This alert is relevant to companies holding a valid registration in the Registry of Specialized Service Providers or Specialized Works (REPSE).
The reporting period for the first four-month period of 2026 is currently open, making it advisable to review compliance with these obligations in a timely manner to mitigate operational and tax risks.
Reports must be filed before the following authorities:
- ICSOE (Mexican Social Security Institute)
- SISUB (National Workers’ Housing Fund Institute)
within the following mandatory deadline:
From May 1 to May 17, 2026
These obligations arise from the regulatory framework governing subcontracting under Mexican labor law, as well as from the guidelines issued by IMSS and INFONAVIT regarding REPSE registration and the submission of periodic ICSOE and SISUB reports.
In practice, it is advisable to complete these filings in advance, as institutional platforms may experience congestion or intermittent failures as the deadline approaches.Failure to comply may result in, among others, the following consequences:
- Suspension or cancellation of the REPSE registration.
- Tax exposure for clients, including risks to income tax deductibility and VAT crediting.
- Increased exposure during audits or reviews due to inconsistencies in the reported information.
Additionally, companies that engage specialized service providers should verify that their REPSE-registered contractors are complying with these obligations, as non-compliance may trigger liability risks and affect the tax treatment of such arrangements.
At EC Rubio, we regularly advise companies on REPSE compliance and on managing the risks associated with this regulatory framework.
We remain at your disposal to review your specific situation and assist in ensuring timely compliance with these obligations.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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