Construction ERP for Mexico

CFDI compliance for construction involves not only standard invoicing but also the retention of 6% IVA on construction services when the client is a legal entity, which must be documented as a withholding on the CFDI. The 2021 subcontracting reform eliminated outsourcing for core business activities but allowed specialized service agreements that must be registered with STPS (Secretaria del Trabajo y Prevision Social) and IMSS. Construction companies that previously used subcontracting structures had to restructure their workforce arrangements.

Construction worker safety follows NOM-031-STPS and related standards enforced by the Secretaria del Trabajo. IMSS risk classification for construction carries the highest premium rates (class V) due to the industry hazard profile. The construction workforce commonly includes temporary project-based employment under the Federal Labor Law provisions for fixed-term contracts. PTU profit sharing applies to construction companies with the same 10% distribution requirement as other sectors.

Yukti provides Mexican construction companies with CFDI 4.0 invoicing that handles the 6% IVA retention on construction services, carta porte complements for material transport, and the specialized service CFDI requirements for compliant subcontracting arrangements. The procurement module manages RUC registration for public works eligibility and Ley de Obras Publicas compliance for federal project bidding. Project accounting handles percentage-of-completion under NIF (Mexican GAAP) with progress billing, retention tracking, and variation order management. IMSS class V registration and premium calculations reflect the construction industry risk classification. Payroll processes project-based temporary employment contracts with all statutory benefits including IMSS, INFONAVIT, aguinaldo, prima vacacional, and PTU. Municipal building permit tracking manages the different requirements across the jurisdictions where the company operates.