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In brief

In this Quick Chat video, our Labor and Employment and Tax lawyers discuss some of the most frequently asked questions regarding the Subcontracting Reform’s 2022 Inspection Program, through which authorities from the Ministries of Labor, Social Security and Tax plan to ensure that companies providing and contracting services comply with the regulations of the Subcontracting regime.

Speakers: Ma. Rosario Lombera GonzálezManuel Antonio Calderón NiñoMarco Rojas-PonceJuan Carlos Valles Zavala

English Version

Spanish Version


Maria del Rosario Lombera-González is a partner and member of Baker McKenzie's Employment Practice Group in Mexico City. She was a member of the Mexican Commission of Employers before the International Labour Organization at annual conferences in the Commissions of Social Security and Globalization and Employment, and has participated in several meetings of seasoned practitioners in the field of social security. Rosario joined Baker McKenzie Abogados in 1985 and became a partner in 2005.


Manuel Calderon is a partner and head of labor litigation in Baker McKenzie's Mexico office. He joined the Firm in 2002 and became a partner in 2012.


Marco Rojas is an associate in the Employment Practice Group in the Mexico City office. He joined Baker McKenzie in 2013. Prior to joining the Firm, he worked for more than six years in other Mexican law firms in connection with the social security and remunerations practice. Marco's legal career spans over 12 years of practice in the fields of litigation and consulting in social security contributions, HR compliance and consulting labor matters.


Juan Carlos Valles is a Partner from the Tax Practice Group, he regularly advises clients in the areas of international tax planning, permanent establishment, taxation of non-residents, cross-border transactions, corporate taxes, flat tax and value added tax. Valles previously worked as a member of the Firm’s Foreign Trade and Customs Practice Group for several years, where he assisted several companies on Mexico’s network of free trade agreements and other legal matters related to the international trade regulation and customs legislation.