On April 23, 2021, the Mexican government published a new Decree in the Official Journal of the Federation amending and supplementing numerous Mexican statutes, including the Federal Labor Law, the Social Security Law, the Institute for the National Housing Fund for Workers Law, the Federal Tax Code, the Federal Income Tax Law and others.
The
A Decree published in the Official Journal of the Federation on March 30, 2021, amends and supplements Article 90 to the Mexican Federal Labor Law.
The main purpose of this amendment is to guarantee that the yearly review of the minimum wage, is set at a level above the inflation rate. With such change, the
On March 12, 2021, the Second Chamber of Mexico’s National Supreme Court of Justice published a ruling in contradiction to opinion number 2a./J. 66/2020 (10a.), titled “Seniority Bonus. Even if not expressly requested, its payment is required when the employee’s seniority is confirmed and such employee has been terminated or the employment relationship has otherwise
Representatives from the Mexican Federal Government, Business Sector and Union Groups conferred on April 5, 2021 in an attempt to agree on the terms of new pending federal legislation governing outsourcing in Mexico.
The parties reached the following agreements in their discussions:
1. In general, outsourcing of personnel will be prohibited, including: (i) the hiring
On March 26, 2021, the President of Mexico sent a bill to the Chamber of Deputies aimed at amending several provisions of the Hydrocarbons Law (the “Bill”). In contrast to the recent amendment to the Electricity Industry Law, which was submitted as a preferential bill, this Bill does not have such status, so it will
A Decree published in the Official Journal of the Federation on March 11, 2021 amends and adds several provisions to the Mexican Constitution regarding the structure, functions and organization of the Mexican Federal Judiciary, as well as to the rules for handling certain constitutional cases. Such amendments were proposed by the Chief Justice of the
On March 9, 2021, a Decree amending and adding various provisions to the Electricity Industry Law (the “Amendments”) was published in the evening edition of the Official Journal of the Federation (“DOF”). The Amendments became effective the day after publication. The government agencies responsible for implementing the Amendments have 180 calendar days to do so.
Mexico’s recent reforms with respect to tax and labor matters, which began in 2019, have led to an increase in labor inspections and resulted in the imposition of hefty fines. The fines imposed for alleged non-compliance in labor and social security matters are calculated based on the Unit of Measurement and Update (“UMA”). The fines
For Mexican entities approving capital stock increases or decreases occurring December 31, 2020 or before, Article 30 of the Mexican Federal Tax Code provided that taxpayers were required to maintain records of all minutes and certificates relating to such transactions. However, beginning January 1, 2021, Mexican tax authorities now may require additional information from Mexican
In a December 15, 2020 session of the Technical Council of the Mexican Social Security Institute (“IMSS”), the Council issued decree number ACDO.AS2.HCT.151220/340.P.DPES authorizing the Mexican Department of Economic and Social Benefits “…to implement a proactive assessment strategy as to the work-related risks of employees of related companies who died or were left with