On March 3rd, was published in the Official Gazette of the Federation (DOF) the Decree amending sections IV (Working Hours) and XI (Overtime) of Section A of Article 123 of the Political Constitution of the United Mexican States. We hereby share the following relevant information for the regulatory compliance of your workplaces
Gradual Reduction of Working Hours
The reform establishes that the workweek shall consist of forty hours. It stipulates that for every six days of work, employees must enjoy at least one day of rest with full pay.
Through transitory provisions, a gradual implementation has been established to reach said duration, according to the following transition scheme starting on January 1st of each corresponding year:
It is fundamental to point out that, in no case, shall this reduction in working hours imply a decrease in the wages, salaries, or benefits of the workers.
Since the implementation of the 48 to 46-hour workweek for 2027 will require adjustments to individual employment contracts and internal regulations, we recommend initiating a preventive audit of your current working hours to anticipate the impact on social costs.
New Rules for Overtime
The reform also modifies the conditions under which surplus work must be remunerated and managed:
- Overtime work may not exceed twelve hours in a week, distributed over a maximum of four hours per day and up to four days within that period.
- Hours that extend the workday due to extraordinary circumstances shall be paid at one hundred percent more (double pay) of the ordinary salary. It is worth noting that this reform expands the previous limit of nine hours established by the previous legislation.
- If overtime exceeds twelve hours per week—meaning from the thirteenth overtime hour onwards—the employer shall be required to pay two hundred percent more (triple pay) of the salary corresponding to ordinary hours.
- The absolute prohibition for persons under eighteen years of age to work overtime is reiterated.
Effective Date
The present Decree entered into force on the day of its publication, March 3, 2026. Furthermore, a period of 90 days has been granted to the Congress of the Union to carry out the necessary reforms to secondary legislation (Federal Labor Law).
At Núñez Rosas y Asociados S.C., we are ready to support you in restructuring your work shifts and analyzing the financial impact derived from these reforms. We offer our professional services aimed at the timely compliance with the aforementioned tax and regulatory provisions, as well as all obligations applicable to your economic activity.
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