REPSE guides

Mexico's subcontracting regime divides obligations between the provider of specialized services and the client that hires it. These guides explain the obligations that cost the most when they are neglected, quoting the statutory text behind each statement.

The tool

Check a provider's REPSE registration now

RepseShield's free tool queries the official STPS public registry live: validity, REPSE registration number (folio) and registered activities, with the date of the lookup for your records.

Check the registry

Does your company build or subcontract specialized construction work? The construction obligations toward the IMSS (SIROC registration, work incidents and the report every two months) are covered in SIROC compliance and construction obligations.

Guide index

Understand

I REPSE in Mexico: what your company needs to know Understand Mexico's REPSE registry, the roles of providers and clients, and the checks and supporting records your company needs.
II REPSE in numbers: registrations, activities and Mexican states This page collects official REPSE statistics from the STPS and ASF, with dates, definitions and separate active and cumulative counts.
III REPSE frequently asked questions Short answers to REPSE questions about registration, verification, renewal and supporting records, with links to detailed source-based guides.

Verify

IV How to verify a provider's REPSE registration in Mexico Check a provider's REPSE registration, read each registry field and tell a search with no match apart from an expired registration.
V REPSE renewal: filing window, requirements and follow-up Plan a REPSE renewal: identify the filing window, prepare the required records and distinguish the expiry date from the application deadline.

Comply

VI ICSOE and SISUB: 2026 filing calendar and deadlines ICSOE and SISUB are due by the 17th of January, May and September: the 2026 dates, the IMSS rollover rule, and why the SISUB has no written one.
VII REPSE records: evidence for tax deductions and VAT credits An invoice alone does not support deducting a specialized-service payment in Mexico; these are the documents the LISR and LIVA require.

Defend

VIII STPS REPSE inspections: requested records and preparation Prepare for an STPS REPSE inspection: understand the procedures, requested records and the distinction from registration cancellation.
IX REPSE fines in 2026: violations, liability and amounts REPSE fines and other consequences: the relevant conduct, responsible party, legal basis and 2026 amounts expressed in UMA and MXN.
X REPSE enforcement record: fines, court rulings and company disclosures Real REPSE enforcement: in 2024 the STPS fined 188 client companies MXN 96.3M and the SAT assessed MXN 4.74bn. Supreme Court rulings and company filings.