Efectos de la reforma a la subcontratación laboral 2021 en las empresas turísticas

The effects of the 2021 labor subcontracting reform on administrative workload, personnel costs, and staff employment were investigated in tourism-related businesses in Baja California Sur. The Ethnographic Method was used to understand the impact of the reform across various affected sectors. Three tax experts were interviewed, additionally, 66 surveys were conducted with business owners affected by the labor subcontracting reform and fifteen questionnaires were also administered to owners of subcontracting service provider companies. The results of the research conclude that the reform significantly increased business costs, both in payroll and administrative expenses. A correlation was also confirmed regarding the considerable increase in the administrative burden for companies —both those that incorporated previously subcontracted personnel and those that continued using specialized services. As for the possible decrease in employed personnel, the results are inconclusive