Punctuality and Attendance Bonuses
This criterion provides guidance to employers regarding the exclusion of amounts exceeding 10% of the payments made for punctuality and attendance bonuses from the base salary used for social security contributions
Chair Law (Ley Silla)
The so-called “Chair Law” is a reform to Mexico’s Federal Labor Law (LFT) that acknowledges workers’ right to rest in a seat with a backrest during the workday.
General Minimum Wages for 2025
General Minimum Wages for 2025 Even though the minimum wage increases to take effect as of January 1, 2025, has not yet been published in the Official Gazette of the Federation, it has already been determined by a Resolution issued by the Board of Representatives of the National Minimum Wage Commission on December 3, 2024. […]
OCTOBER 1ST AS A MANDATORY DAY OF REST
On September 30, 2024, the Decree amending Section VII of Article 74 of the Federal Labor Law was published in the Official Gazette of the Federation, establishing October 1st of every six years as a mandatory day of rest, when it corresponds to the transfer of the Federal Executive Power.
OCTOBER 1ST INELIGIBLE DAY
Section VII of Article 74 of the Federal Labor Law establishes as a mandatory day of rest “…December 1 of every six years, when it corresponds to the transfer of the Federal Executive Power…”, thus harmonizing with the previous content of Article 83 of the Political Constitution of the United Mexican States, which established that the President would take office on December 1.
LABOR EXPLOITATION
On June 7, 2024, the “DECREE amending and adding various provisions to the General Law to Prevent, Punish and Eradicate Crimes in the Matter of Trafficking in Persons” was published in the Official Gazette of the Federation
TELEWORKING BENEFITS DERIVED FROM EMPLOYER OBLIGATIONS
On March 22, 2024, agreement number ACDO.AS2.HCT.270224/37.P.DIR, issued by the Technical Council of the Mexican Social Security Institute, was published. In said agreement, the following criteria was established:
PROFIT SHARING 2024
Pursuant to the resolution of the Sixth National Commission for Employee Profit Sharing, published in the Official Gazette of the Federation on September 18, 2020, the profit-sharing percentage continues to be 10% of the profits generated by the employing entity.
Important Notice! ⏰ Deadline for Form 96: March 31, 2024. Have you completed your submission?
MARCH 31, 2024, DEADLINE FOR FILING THE LIST OF PARTNERS, SHAREHOLDERS OR ASSOCIATES RESIDING ABROAD WHO CHOOSE NOT TO REGISTER IN THE FEDERAL TAXPAYERS’ REGISTRY (FORM 96).
Voluntary Separation Document “Resignation”
Recently, both the New Labor Courts, as well as the Federal Injunction Courts, have issued legal criteria in relation to the valuation of the documents with which in a labor proceeding it is intended to prove the voluntary separation or “resignation” of the workers; In general, the criteria establish that the mere existence of “resignation”