We inform you about a new criterion approved by the Mexican Social Security Institute (IMSS), relevant for the correct integration of the base salary for social security contributions (SBC). The Agreement ACDO.AS2.HCT.250624/204.P.DIR, issued on June 25, 2024, and published in the Official Gazette of the Federation (DOF) on July 11, 2024, introduces Criterion 02/2024/NV/SBC-LSS-27-V, which…
Dear Clients and Friends, On July 15, 2024, the Supreme Court of Justice of the Nation published an agreement in the Federal Official Gazette suspending the issuance of definitive judgments in the amparo actions against the reforms of the laws on Mining and National Waters. This decision seeks to establish a single criterion regarding the…
The Annual Operation Schedule (COA, in Spanish) is the administrative instrument through which the Mexican Government, through the Ministry of Environment and Natural Resources (SEMARNAT) allows the registration of emissions and transfers of establishments subject to federal jurisdiction reporting, ie: fixed sources of federal jurisdiction, large generators of hazardous waste, providers of waste management services,…
On June 7th, the General Law for Preventing, Sanctioning, and Eradicating Crimes in Human Trafficking Matters and for the Protection and Assistance of Victims of these Crimes (Ley General para Prevenir, Sancionar y Erradicar los Delitos en Materia de Trata de Personas y para la Protección y Asistencia a las Víctimas de estos Delitos) was…
What are my obligations? Next June 2 is the election day according to in Article 74 of the Federal Labour Law (LFT), and is therefore a statutory holiday. Since it is a statutory day, companies which, as a result of their activity, develop a productive process, and therefore require some of their employees to go…
On April 22nd, 2024, a DECREE that amends the Import Tariff of the General Import and Export Duties Law was published in the Federal Official Gazette (the “Decree”), which became effective the day after its publication (April 23, 2024) and will remain valid for the following 2 (two) years. It is important to mention that…
On April 5, 2024, an amendment to the Federal Labor Law (LFT for its acronym in Spanish) became effective, which confirms and establishes fines applicable to employers who fail to comply with the obligations set forth in various sections of Article 132. This amendment is outlined in the Section III of Article 994 of the…
Dear customers and friends: Let us recall that as of 2021, individuals or legal entities providing specialized services or executing specialized works must have a registration with the Ministry of Labor and Social Security (STPS) for the provision of their services, and consequently the Register of Specialized Services or Specialized Works Providers (REPSE) platform was…
If your company operates hoists, winches, forklifts, cranes, conveyors, front loaders, or a combination of these, this Standard and its obligations is of your interest. NOM-006-STPS-2023, published in the Official Gazette of the Federation on March 7, 2024, refers to the storage and handling of materials through the use of machinery and safety conditions at…
Individuals and legal entities that hire foreign personnel or issue an offer of employment to a foreign person in Mexico, must obtain their Employer’s Registration Certificate (the “Certificate”) from the Representation Office of the National Immigration Institute (Instituto Nacional de Migración or INM, for its acronym in Spanish) corresponding to their domicile. This Certificate allows…