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Hire Independent Contractors in Mexico
Without Tax or Compliance Risk

Ensure your Mexican service providers operate under a fully compliant tax framework (RESICO – Modality 10), while your company avoids payroll, entity setup, and permanent establishment exposure.

Mexico provides a simplified tax regime for qualifying independent individuals:


RESICO – Modality 10


       No Mexican entity required
       No payroll obligations
       No employer tax liability
       Fully compliant cross-border structure

 

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Why This Matters for Your Company

Why International Companies Use This Structure
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When working with independent contractors in Mexico, companies face hidden risks:

        Misclassification exposure

        Permanent establishment risk

        Withholding and VAT uncertainty

        Cross-border payment complications

        Regulatory audit vulnerability

 

Our framework ensures your contractors operate legally under Mexico’s RESICO Modality 10 protecting your company from unintended tax presence or labor obligations.

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How It Works

How the Structure Works

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  1. The contractor registers under Mexico’s RESICO regime (Modality 10).

  2. They invoice legally under a simplified tax structure.

  3. We manage compliance, calculations, and filings.

  4. Your company contracts services without employer obligations or entity exposure.

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      Simple       Clean       Compliant

Why Companies Trust Factorum

More than 14 years in the market as a Tax Compliance Specialist​

Dedicated RESICO advisory expertise

Structured support for international companies

Ongoing monitoring and filing management

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Executive Brief: Contractor Compliance in Mexico

What You’ll Learn:

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       Legal framework overview

       Risk comparison: payroll vs contractor model

       Permanent establishment considerations

       Cross-border tax clarity

       Implementation roadmap

Designed for decision-makers evaluating contractor risk.

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Is This Right for Your Company?

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Every contractor relationship is different.

 

The correct structure depends on:

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  1. Nature of services

  2. Payment flow

  3. Level of operational control

  4. Long-term engagement plans

 

That’s why we recommend a short compliance review before implementing any structure.

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This material is provided for general informational purposes.
Classification of any working relationship must align with applicable Mexican tax and labor law and depends on factual circumstances.
Nothing herein constitutes legal advice.

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