P.04The platform · Retroactive audit

Five years of compliance, in 72 hours.

Since the subcontracting reform (LFT, April 2021), STPS may audit up to five years backwards. Vigía Legal reconstructs that compliance quarter by quarter, with the evidence and the audit log behind each one.

Quarterly compliance file · STPS-AUD-2041
Score per quarter · audit log
Retroactive report

REPSE compliance · Servicios Industriales del Golfo

RFC SIG970812K39 · Period Q1 2021 → Q1 2026 · 16 auditable quarters

T1·21
T2·21
T3·21
T1·22
T2·22
T3·22
T1·23
T2·23
T3·23
T1·24
T2·24
T3·24
T1·25
T2·25
T3·25
T1·26
Coverage
99.7%
Documents
428
Exceptions
2
Quarters
16
Generated in 71s · full audit logPage 1 / 184
01Why retroactive

LFT Art. 15-A didn't expire. Neither did your liability.

The subcontracting reform took effect in April 2021. Every subsequent engagement with subcontracted personnel must be backed by a valid REPSE certificate from the vendor and complete labor, tax and social security documentation for their personnel.

STPS may open an inspection at any time and request documentation from up to five prior fiscal years. If a vendor was without valid REPSE when the service was performed, the contractor responds jointly: unremitted IMSS contributions, mis-withheld ISR, labor severances. Penalties accrue per non-compliant vendor.

02The scope

Quarterly reconstruction since 2021.

Quarters
15
auditable (Q1 2021 → today)
Documents
428
average per reconstructed vendor
Typical coverage
99.7%
of exigible quarters
Report
16
quarters per vendor, each with its score
03Deliverable for an inspection

What your legal team has at hand.

Retroactive report

Per vendor, 16 quarters with the score of each one, plus accumulated coverage, documents and exceptions.

Suggested inspection minutes

Pre-filled template with vendor data, contractual scope and documentary response, ready to attach to the STPS file.

Non-editable audit log

Every action on the file (upload, validation, rejection) is recorded with who and when. The log can't be edited or deleted from the application.

→Let's talk

How many quarters do you have without evidence?

We'll send you a free REPSE exposure diagnostic: how many active vendors, how many quarters without evidence, and what the scope of an inspection would be today.