Recently, case decision PR.P.T.CS.J/6 L (12th) was published under the title: “WITHHOLDING OF INCOME TAX (ISR) BY EMPLOYERS. AS A MATTER OF PUBLIC ORDER, THE FAILURE TO ADDRESS IT IN A LABOR PROCEEDING MAY BE CHALLENGED IN A SUBSEQUENT DIRECT AMPARO ACTION, EVEN WHEN A LIQUIDATED AWARD EXISTS IN A PRIOR DECISION AND NO CHALLENGE
On March 3, 2026, Mexico’s Executive Branch published a Decree amending Sections IV and XI of Section A of Article 123 of the Constitution of the United Mexican States in the evening edition of the Official Journal of the Federation. This constitutional amendment, which entered into force on the same day as its publication, structurally
Nearly one year after the amendments to Mexico’s Federal Labor Law concerning rest periods during the workday, popularly referred to as the “Chair Law”, came into effect, the compliance landscape for employers in Mexico has changed dramatically. If 2025 was the year of physical adjustments, when many companies mistakenly equated compliance with simply purchasing chairs
In Mexico, the minimum wage serves as the economic benchmark that every individual performing personal, subordinated work must receive on a daily basis in order to satisfy their essential needs and those of their family, material, social, and cultural, as well as to provide mandatory education for their children, as established in Article 123 of
Mexico’s Department of Labor and Social Welfare (“STPS”) presented the 2025 Federal Labor Inspection Program as a comprehensive strategy aimed at modernizing and strengthening the enforcement of labor rights across the country. The program’s main objective is to shift from a reactive model to one that emphasizes prevention and correction with a strategic vision.
The