The determination of the Mexican government to require visas for Venezuelan nationals derives from a substantial increase in Venezuelan citizens entering Mexico with an intent other than as permitted visitors without work authorization, and the increase in false statements from Venezuelan travelers, among others.
Mexico’s Social Security Institute (“IMSS”) provides Mandatory Social Security Rules for Independent Contractors which do Construction Work and Fixed-Term Projects (“ROTIC” for its acronym in Spanish). The ROTIC sets forth the obligation and process to register construction works with the IMSS. Accordingly, while the primary mission and purpose of the IMSS is to provide medical care, such agency maintains a registry for construction projects taking place in Mexico.
Pursuant to the Mexican Federal Labor Law (“FLL”), work-related accidents and illnesses are those caused by an employee’s exposure to work activities. Accordingly, a work-related accident is defined as bodily injury or distress, whether immediate or not, death, disappearance caused by criminal actions, occurring suddenly at any place or time, and includes accidents that occur during an employee’s commute to or from home and the workplace; and a work-related illness is a pathological condition caused by ongoing actions arising from work-related activities, or the manner in which the employee must render services.
Non-U.S. citizens may be surprised to find out that they can unwittingly become U.S. residents for tax purposes, without the benefits of becoming a U.S. resident for immigration purposes. Such non-U.S. citizens are often surprised to learn that at least three different types of “residence” exist under U.S. law: i) for immigration purposes, ii) for income tax purposes, and iii) for estate and gift tax purposes.
On November 1, 2021, Mexico’s Secretary of Labor and Social Welfare (“STPS” for its acronym in Spanish) published a Decree in the Official Journal of the Federation (“DOF”) creating a new Voluntary Labor Verification Program (the “Program”), which entered into force the day following its publication. The decree provides that employers may voluntarily report to the STPS their level of compliance with General Labor Conditions, Development and Training, Safety and Sanitation, among other aspects, as relates to their respective workplaces.
