What is the Christmas Bonus? The Christmas bonus is an annual benefit that employers in Mexico are required to pay their employees before December 20th each year. This bonus is intended to help employees manage the additional expenses typically incurred during the holiday season. Who is Entitled to the Christmas Bonus? All employees in Mexico…

Article 59 of the Federal Labor Law (FLL) stipulates that Saturday’s work hours can be distributed across the other days of the week to allow for a Saturday afternoon off or an equivalent arrangement. When the company decides to distribute Saturday’s work hours over the other days of the week, we suggest adhering to the…

Dear Clients and Friends: On October 14, 2024, the Mexican Tax Administration Service (SAT) published the second resolution of amendments to the General Rules of Foreign Trade for 2024, which, among other things, includes a modification to Annex 24. This first modification to Annex 24 impacts, among others, companies registered under the Company Certification Program,…

Legal changes approved in recent years The table of occupational diseases has been updated. Vacation days have increased from 6, 8, 10, and 12 to 12, 14, 16, and 18. Illegal Outsourcing based on personnel supply has been eliminated. Labor rights of domestic workers have been recognized. Various provisions have been added for field workers,…

Dear Clients and Friends: On September 26, 2024, the Guidelines for the granting of tax benefits to taxpayers that carry out productive economic activities within the Progreso I and Merida I Industrial Welfare Poles of the State of Yucatan were published in the Official Gazette of the Federation, which became effective as of September 27,…

Before leaving office, former President of Mexico, Andres Manuel Lopez Obrador, enacted a constitutional reform regarding the rights of Indigenous and Afro-Mexican communities. This reform will have a significant impact on projects in the energy, construction and mining sectors. Indigenous and Afro-Mexican communities are now legally recognized as subjects of public law. These communities have…

As previously announced in our legal alert earlier this year, October 1, 2024, will be a mandatory day off. Although the current Federal Labor Law still designates December 1st as the official date, since 2014, an amendment to Article 83 of the Political Constitution has established October 1st as the day of the Federal Executive…

On August 5, 2024, the Official Gazette of the Federation (DOF) published Agreement number ACDO.AS2.HCT.230724/261.P.DIR, issued by the Honorable Technical Council of the Mexican Social Security Institute (IMSS), which establishes the **General Guidelines for the Operation of the IMSS Mailbox**. This agreement is part of the IMSS’s strategy to digitize its services and improve the…