Labor
Mexico: SAT clarifies that the tax status certificate may not be required to issue invoices or condition the payment of wages
The Mexican Tax Administration Service (Servicio de Administración Tributaria, SAT) has clarified that requiring the tax status certificate (constancia de situación fiscal or CSF) in order to issue electronic tax invoices or to condition the payment of wages lacks legal basis and may be subject to penalties. Through this clarification, the tax authority not only resolves technical questions, but also reinforces the protection of workers and taxpayers against practices that delay payments and generate unnecessary administrative burdens.How can the company use the medical examination to control absenteeism from work
Given the high rate of absenteeism, companies are exploring possible measures to reduce it. Article 20.4 of the Workers’ Statute gives them the possibility of verifying the state of health of employees through medical examinations. In this post we explain the scope of this tool.Mexico: The Unit of Measurement and Update (UMA) increases by 3,69% in 2026
The Official Gazette of the Federation published the new values of the Unit of Measurement and Update (UMA), which register an increase of 3,69% compared to 2025. This update will have relevant effects on the calculation of obligations, contributions and penalties provided for in various legal provisions.The main labor changes that 2026 may bring
2026 may be the year in which various regulations that have been in the making in recent years see the light, such as the Intern Statute, the possible reform of the severance pay system or the Industry Law. We could also see the reform of the Law on the Prevention of Occupational Risks and the transpositions of the European directives on transparent working conditions, pay transparency or working conditions in platform work.Digital Labor Collection 2025
We put the finishing touch to the year 2025 by sharing this Labor and Employment Digital Collection in which we compile our newsletters, publications (Labor and Employment, and ESG) and Labor & Employment Blog posts. It is an excellent opportunity to review the most relevant labor and employment issues of this year and those that we have highlighted as possible novelties for the coming year.Christmas gift: can the company remove or replace it?
With the arrival of the Christmas holidays, many companies give their staff the traditional Christmas basket or other gifts. However, would it be feasible to update or replace these gifts with more flexible alternatives? In this post we analyze whether changes can be made to this practice.Mexico: Minimum wage increase agreed for 2026
Members of the National Commission on Minimum Wages (CONSAMI) have announced that they have reached an agreement to increase the minimum wage for 2026, specifically by 5% in the free zone of the northern border and by 13% in the rest of the country. With this, salaries will become at $440.87 and $315.04 per day, respectively. The objective of this measure is for the minimum wage to reach two basic baskets.