Hire Employees in Mexico: 2026 EOR, Payroll and Employment Guide
A foreign company can hire in Mexico through a Mexican entity or an Employer of Record. Budget 30 to 40% above base salary: IMSS and INFONAVIT are calculated on an integrated salary base rather than salary itself, state payroll tax adds 1 to 4%, and the aguinaldo, vacation premium and profit sharing are all statutory on top.
This guide covers the hiring-model decision, employer contributions and the integrated salary base, the CFDI payroll receipt requirement, the Vacaciones Dignas leave scale, mandatory aguinaldo and PTU profit sharing, severance without at-will dismissal, the 2021 outsourcing reform, work visas and a 20-question FAQ — verified against Mexican statute and the 2026 minimum wage and UMA on 3 August 2026.
Can a foreign company hire employees in Mexico?
Yes, through a Mexican entity or an Employer of Record. Mexico is one of the most expensive markets in Latin America to employ in: total employer cost typically runs 30 to 40% above base salary once contributions, the aguinaldo, the vacation premium and state payroll tax are counted.
A Mexican entity is normally a sociedad anónima or sociedad de responsabilidad limitada, requiring notarised formation, entry in the Public Registry of Commerce, and registration with SAT for tax, IMSS for social security, INFONAVIT for housing and the state finance ministry for payroll tax.
An Employer of Record signs the Mexican contract, calculates the integrated salary base, remits IMSS, INFONAVIT and state payroll tax, issues CFDI electronic payroll receipts and administers aguinaldo, vacation premium and profit sharing. Mexico’s reform of outsourcing in 2021 restricted labour subcontracting sharply, so the EOR must be employing for its own account rather than supplying personnel.
Sources: Ley Federal del Trabajo · Ley del Seguro Social · verified 3 August 2026
Sources: verified 3 August 2026
Why companies hire in Mexico
EOR, entity or contractor — which model fits?
Use an EOR to avoid four separate registrations and the integrated salary calculation. Incorporate once Mexico is a permanent operation. Contractors carry serious exposure: Mexican law presumes employment, and the 2021 outsourcing reform criminalised sham subcontracting arrangements.
| Employer of Record | Own entity | Contractor (honorarios) | |
|---|---|---|---|
| Time to first hire | 1–2 weeks | 2–4 months (notary, registry, SAT, IMSS, INFONAVIT, state) | Days |
| Ongoing obligations | EOR runs payroll, IMSS, INFONAVIT, ISN, CFDI, aguinaldo, PTU | Corporate tax, all of the above, plus annual filings | Invoice-based, VAT and withholding apply |
| Outsourcing reform | EOR must employ for its own account, not supply personnel | Not applicable | Sham arrangements are criminalised |
| Employment risk | Held by the EOR | Yours, and severance is substantial | Reclassification brings full back liabilities |
| Best for | First hires, nearshore teams, testing | Permanent operations, manufacturing, larger teams | Genuinely independent professional services |
The 2021 outsourcing reform changed the landscape. Subcontracting of personnel is prohibited except for specialised services registered with the labour ministry and unrelated to the client’s core business. Arrangements that dress up employment as a service contract now carry criminal as well as civil exposure.
Sources: verified 3 August 2026
How Employer of Record hiring works in Mexico
How much does it cost to employ someone in Mexico?
Budget about 31% on top of gross salary for statutory employer cost. IMSS by statutory branch on the contribution base (fixed sickness quota, cash benefits, pensioner medical, invalidity, childcare, class-I occupational risk, retirement and the progressive CEAV), plus 5% INFONAVIT, 3% state payroll tax and the aguinaldo and prima vacacional accruals. The occupational-risk premium shown is class I; higher-risk activities pay more. State payroll tax varies from 1% to 4% by state and 3% is assumed here.
The general minimum wage is set nationally with a higher rate for the northern border free zone. Increases have been substantial in recent years and are announced annually, so budgets should assume movement rather than stability.
Payment is at least twice monthly for most workers, and must be made in Mexican pesos. Every payment requires a CFDI de nómina — a digital tax receipt validated by the tax authority. Payroll cannot be run compliantly without it, and it is the mechanism by which the authorities cross-check reported wages.
Contributions are not calculated on salary but on the Salario Base de Cotización, the integrated base, which adds the accrued value of the aguinaldo and vacation premium. For a first-year employee on statutory minimums the integration factor is 1.0493, and it rises with seniority as vacation entitlement increases.
The SBC is capped at twenty-five times the daily UMA, which sets a ceiling on most contributions.
Sources: verified 3 August 2026
2026 mandatory employer contributions
| Contribution | Total rate | Employer share | 2026 cap | Effective cost |
|---|---|---|---|---|
| Cesantía en Edad Avanzada y Vejez (CEAV) — EMPLOYER | Progressive 3.150%–7.51% by SBC | 100% employer | SBC capped at 25 UMA | 3.150% at 1 minimum wage rising to 7.51% above 4.01 UMA |
| Retiro (SAR) | 2% | 100% employer | SBC capped at 25 UMA | 2.00% |
| Enfermedades y Maternidad | Fixed quota on UMA plus a rate on SBC above 3 UMA | Mostly employer | SBC capped at 25 UMA | Composite |
| Invalidez y Vida | 2.5% total | 1.75% employer | SBC capped at 25 UMA | 1.75% |
| Guarderías y Prestaciones Sociales | 1% | 100% employer | SBC capped at 25 UMA | 1.00% |
| Riesgos de Trabajo | Varies by risk class and claims history | 100% employer | SBC capped at 25 UMA | Class I lowest to Class V highest; ≈0.50% is the average prima |
| INFONAVIT (housing fund) | 5% | 100% employer | SBC capped at 25 UMA | 5.00% |
| Impuesto Sobre Nóminas (state payroll tax) | 1%–4% | 100% employer | Total gross payroll | 1%–4% by state |
| Aguinaldo | Minimum 15 days of salary | 100% employer | No cap | ≈4.1% of annual salary |
| Prima vacacional | 25% of vacation pay | 100% employer | No cap | ≈0.8% in year one |
| PTU (profit sharing) | 10% of taxable profit | 100% employer | Capped at 3 months’ salary or the 3-year average | Varies |
| SBC ceiling | — | — | 25 × daily UMA = MXN 2,932.75/day ≈ MXN 89,173/month | Contributions stop above this |
| UMA changes in February, not January | — | Timing | UMA 2026 = MXN 117.31/day from 1 Feb | The minimum wage changes each January and the UMA each February — caps must be re-based on different dates |
| CEAV rises every year to 2030 | 3.150% to 7.513% in 2026 | 100% employer | By salary band | The fourth of eight annual steps under the 2020 pension reform. The top band reaches 11.875% by 2030 — build the increase into multi-year models |
| Integration factor | 1.0493 | — | On minimum legal benefits | Converts daily salary into the contribution base. Higher where the employer grants above-minimum holiday or aguinaldo |
| Payment deadline | — | — | 17th of the following month | Monthly, through SUA or IMSS Digital. Where the 17th falls on a non-working day the deadline moves to the next working day |
Worked example
| Base monthly salary MXN 20,000 · office role · statutory minimums · year 1 | |
| Daily salary — MXN 20,000 ÷ 30 | MXN 666.67 |
| Integration factor — 1 + (15÷365) + (12×0.25÷365) | 1.0493 |
| SBC (integrated daily salary base) | MXN 699.54 |
| SBC monthly equivalent — × 30 | MXN 20,986 |
| INFONAVIT — 5% of SBC | ≈ MXN 1,049/month |
| Retiro (SAR) — 2% of SBC | ≈ MXN 420/month |
| State payroll tax — 3% of gross (varies 1%–4%) | ≈ MXN 600/month |
| Aguinaldo accrual — 15 days ÷ 12 | ≈ MXN 833/month |
| Vacation premium accrual — 12 days × 25% ÷ 12 | ≈ MXN 167/month |
| IMSS branch contributions (CEAV, EyM, IV, Guarderías, RT) | — |
| Indicative total employer cost | ≈ 30%–40% above base salary |
Mexico employer-cost calculator
Enter a gross monthly salary to see the breakdown.
What does a real hire cost? Benchmarks by role
A software engineer on MXN 70,000 gross costs about MXN 91,334 a month all-in — MXN 21,334 of that is statutory employer cost, or 30.5%. A production supervisor on MXN 30,000 costs roughly MXN 39,492. The rate falls as salary rises — 30.5% at the top of this range against 31.6% at the bottom — because the contribution ceilings stop applying. Salaries here are illustrative market midpoints, not GX operating data.
Four representative profiles, costed with the 2026 contribution rates above. Salaries are illustrative market midpoints, not GX operating data — use them to see how the on-cost percentage behaves as pay rises, not as a salary benchmark for a specific role. IMSS by statutory branch on the contribution base (fixed sickness quota, cash benefits, pensioner medical, invalidity, childcare, class-I occupational risk, retirement and the progressive CEAV), plus 5% INFONAVIT, 3% state payroll tax and the aguinaldo and prima vacacional accruals. The occupational-risk premium shown is class I; higher-risk activities pay more. State payroll tax varies from 1% to 4% by state and 3% is assumed here. For real market data on your roles, ask for a costing.
Sources: verified 3 August 2026
How Mexico compares — employer on-costs in the region
Indicative 2026 statutory employer rates on typical professional salaries, before benefits and 13th-month customs. Full country data: hiring in Brazilhiring in Colombia.
How do payroll, income tax and the 13th month work?
Payroll runs semi-monthly or every ten days for most employees. Every payment requires a CFDI, a digitally stamped electronic payroll receipt validated by the tax authority. A payment without a valid CFDI is not deductible and is treated as unreported.
CFDI de nómina
Each payroll payment must be issued as a digitally stamped electronic invoice and validated by SAT. This is not a formality: an unstamped payment is not a deductible expense and exposes the employer to assessment.
Pay frequency
The Federal Labour Law requires payment at least every fifteen days for salaried staff and weekly for manual workers. Semi-monthly on the 15th and last day is standard.
Aguinaldo
A minimum of fifteen days of salary, payable by 20 December, pro-rated for partial years. Many employers pay thirty days as a market practice.
Prima vacacional
At least 25% of the wages corresponding to the vacation period, paid when leave is taken. Statutory and separate from the aguinaldo.
PTU profit sharing
Ten per cent of taxable profits distributed to eligible employees by 30 May, capped since 2021 at either three months of salary or the average of the previous three years, whichever is more favourable to the employee.
Savings fund and vouchers
Fondo de ahorro and food vouchers are widely used because they are tax-efficient for both sides within statutory limits. Common in competitive packages.
Sources: Ley Federal del Trabajo arts. 87, 80, 117–131 · SAT · verified 3 August 2026
Sources: verified 3 August 2026
2026 resident income tax brackets
Mexico applies both monthly withholding tables and an annual adjustment, and the tables are updated when inflation accumulates past a threshold rather than every year, so a payroll system can be correct for several years and then need changing.
The minimum wage treatment is unusual and worth knowing: under Article 96 of the ISR Law no tax is withheld, and under Article 36 of the Social Security Law the employer pays the employee’s IMSS share as well. The minimum wage is therefore effectively a net figure.
Sources: Ley del Impuesto Sobre la Renta · SAT · verified 3 August 2026, table values pending line-by-line verification
| Band | Rate |
|---|---|
| ISR withholding | Progressive monthly tables published by SAT |
| Subsidio para el empleo | A credit reducing tax for lower earners |
| Minimum wage earners | No ISR withheld (ISR Law art. 96) |
| Annual adjustment | Withholding reconciled against actual annual liability |
What does Mexican labor law require?
The Federal Labour Law is strongly protective. Vacation starts at twelve days after the first year and rises with service, the aguinaldo and vacation premium are mandatory, profit sharing is a constitutional right, and dismissal without justified cause entitles the employee to reinstatement or three months of salary plus twenty days per year of service.
Vacaciones Dignas reform
From 1 January 2023 the first-year vacation entitlement doubled from six days to twelve, rising by two days a year to twenty in year five, then two days every five years to a maximum of thirty. Employees must be able to take at least twelve consecutive days.
Employment contracts
Written contracts are required and must state specified terms. Indefinite-term is the default; fixed-term and probationary contracts are permitted only in defined circumstances and probation is capped at thirty days for most roles and 180 days for management and specialist positions.
Profit sharing (PTU)
A constitutional entitlement to 10% of the employer’s taxable profit, distributed by 30 May. Capped since 2021 at three months of salary or the average of the prior three years, whichever favours the employee.
Maternity and paternity
Twelve weeks of paid maternity leave, six before and six after birth, funded by IMSS and capped at 25 times the daily UMA. Six weeks of paid adoption leave. Five days of paid paternity leave.
Working-time reform
A proposal to reduce the working week from 48 hours to 40 has been under discussion. Confirm the current position before publishing, as this is the most likely near-term change to Mexican employment law.
Unions and CCLs
Collective bargaining agreements are common in manufacturing and must be supported by a verified worker vote under the 2019 labour justice reform. Check whether a contrato colectivo applies before quoting terms.
Sources: Ley Federal del Trabajo arts. 76, 80, 87, 117–131, 170 · verified 3 August 2026
Sources: verified 3 August 2026
Contracts & probation
Working hours & overtime
The double-then-triple structure is a genuine constraint rather than a pricing question. Overtime beyond nine hours in a week is not simply more expensive: it is outside what the employer can require, and imposing it is a labour violation independent of whether the premium was paid.
Sunday work attracts a prima dominical of at least 25% above the ordinary rate, payable even where Sunday is the employee’s ordinary working day.
Sources: Ley Federal del Trabajo arts. 59–71 · verified 3 August 2026
Annual leave
| Tenure | Paid annual leave |
|---|---|
| Year 1 | 12 |
| Year 2 | 14 |
| Year 3 | 16 |
| Year 4 | 18 |
| Year 5 | 20 |
| Years 6–10 | 22 |
| Years 11–15 | 24 |
| From year 26 | 30 |
Public holidays
Mexico has seven statutory holidays (días de descanso obligatorio). Several fall on a fixed Monday rather than a fixed date. Work on a statutory holiday is paid at triple the ordinary rate: the ordinary day plus a 200% premium. Additional days apply in federal election and presidential transition years.
| Holiday | Date (2026) |
|---|---|
| Año NuevoNew Year’s Day | Thu 1 Jan |
| Día de la ConstituciónConstitution Day | Mon 2 Feb · first Monday of February |
| Natalicio de Benito JuárezBenito Juárez’s birthday | Mon 16 Mar · third Monday of March |
| Día del TrabajoLabour Day | Fri 1 May |
| Día de la IndependenciaIndependence Day | Wed 16 Sep |
| Revolución MexicanaRevolution Day | Mon 16 Nov · third Monday of November |
| NavidadChristmas Day | Fri 25 Dec |
Family & sick leave
The statutory package is substantial. Aguinaldo of at least fifteen days’ salary is due by 20 December. Vacation entitlement begins at twelve days after one year following the Vacaciones Dignas reform, with a 25% vacation premium on top. Profit sharing of 10% of taxable profit is a constitutional entitlement, distributed by 30 May.
IMSS provides health cover and INFONAVIT the housing fund, both employer-funded. Because IMSS service levels are variable, private major medical insurance is standard at professional level and is often the deciding factor in an offer.
Food vouchers (vales de despensa) are widespread and carry tax advantages up to a defined ceiling. Savings funds (fondo de ahorro) with matched employer contributions are similarly common and tax-advantaged.
Many employers pay aguinaldo above the fifteen-day minimum — thirty days is common in professional roles — and this becomes contractual once granted consistently.
| Leave | Entitlement | Pay |
|---|---|---|
| Maternity | 12 weeks: 6 before and 6 after birth | Full pay funded by IMSS, capped at 25 times the daily UMA. Requires medical certification. Employment protection applies throughout. |
| Adoption | 6 weeks | Paid, on the same basis as maternity. |
| Paternity | 5 days | Paid by the employer, on the birth or adoption of a child. |
| Prima dominical (Sunday premium) | At least 25% above the ordinary rate | Payable for Sunday work even where Sunday is the employee’s ordinary working day. |
| Prima vacacional | 25% of the wages for the vacation period | Statutory, paid when leave is taken. |
| Aguinaldo | Minimum 15 days of salary | Statutory, payable by 20 December, pro-rated for partial years. Thirty days is common market practice. |
| PTU (profit sharing) | 10% of taxable profit | Distributed by 30 May, capped at three months’ salary or the three-year average, whichever favours the employee. |
Termination, notice & severance
| Component | Amount | When it applies |
|---|---|---|
| Constitutional compensation | 3 months of integrated salary | Dismissal without justified cause |
| Seniority premium (prima de antigüedad) | 12 days per year of service, capped at twice the minimum wage as the daily base | Dismissal, and voluntary resignation after 15 years |
| Additional compensation | 20 days per year of service | Where reinstatement is refused or not available |
| Finiquito | Accrued salary, pro-rated aguinaldo, unused vacation and vacation premium | Every termination, including resignation |
Justified cause is narrowly defined in Article 47 and must be notified to the employee in writing within thirty days of the conduct, or delivered through the labour court if the employee refuses receipt. Failure to give proper written notice makes the dismissal unjustified regardless of the underlying facts.
Most separations are handled by mutual agreement, formalised before the labour authority to make the settlement binding. Since the 2019 reform, contested claims go through mandatory conciliation before reaching the new labour courts.
Sources: Ley Federal del Trabajo arts. 47–50, 162 · verified 3 August 2026
How do work permits and visas work in Mexico?
Foreign nationals need a temporary resident visa with permission to work, sponsored by an employer holding a constancia de empleador with the immigration institute. The application starts at a Mexican consulate abroad and is completed after entry.
The employer registration with the Instituto Nacional de Migración is the gating item and must be in place before any offer is made. An EOR already holding the constancia removes that step. After entry the employee has thirty days to exchange the visa for a resident card.
Sources: Instituto Nacional de Migración · Ley de Migración · verified 3 August 2026
| Route | Who it fits | Key criteria | Notes |
|---|---|---|---|
| Temporary resident visa with work permission | Foreign professionals sponsored by an employer | Employer must hold a constancia de empleador with INM; job offer required | Applied for at a consulate abroad, exchanged for a resident card within 30 days of entry |
| Permanent resident | Long-term residents and certain family or points-based cases | Four years of temporary residence, or qualifying family or points criteria | Work permission without employer sponsorship |
| Visitor with permission to work | Short assignments | Limited duration; employer sponsorship still required | Not suitable for ongoing employment |
Sources: verified 3 August 2026
What are the main compliance risks when hiring in Mexico?
It can. A fixed place of business, or a dependent agent habitually concluding contracts or holding stock for delivery, can create a permanent establishment and bring the foreign company into Mexican corporate tax at 30%.
Mexico’s domestic PE definition is broader than the OECD model in several respects, and the tax authority has taken an assertive line on commissionaire and similar structures. Manufacturing and assembly arrangements have their own maquiladora regime with specific safe harbours. Take Mexican tax advice before the first commercial hire.
Sources: Ley del Impuesto Sobre la Renta arts. 2–3 · applicable tax treaties · verified 3 August 2026
Sources: verified 3 August 2026
Contractor misclassification risk check
Article 21 of the Federal Labour Law presumes employment between the person providing a personal service and the person receiving it. The burden falls on the employer to rebut it. Long-term honorarios arrangements with a single client, fixed monthly amounts and integration into the team are routinely reclassified.
Answer for the Mexico-based person you currently pay as a contractor. Indicative only — not legal advice.
Compliant onboarding checklist
The five working day IMSS registration deadline is strict and the penalty for late enrolment includes liability for any benefit the employee would have received. Register before the start date rather than after.
Hiring in Mexico — frequently asked questions
No. An Employer of Record can employ the worker through its own Mexican entity and handle IMSS, INFONAVIT, state payroll tax and CFDI receipts. Setting up your own company takes two to four months across the notary, commercial registry, SAT, IMSS, INFONAVIT and the state finance ministry.
Yes, through an EOR or its own Mexican entity. The Federal Labour Law governs work performed in Mexico, including the aguinaldo, profit sharing and the absence of at-will dismissal, regardless of where the employer sits.
Through an EOR, one to two weeks for someone already entitled to work. A foreign national needs a temporary resident visa with work permission, which adds six to ten weeks and requires the employer to hold a constancia de empleador with the immigration institute first.
It prohibited the subcontracting of personnel outright. Specialised services are permitted only where they are unrelated to the client’s core business and the provider is registered with the labour ministry. Sham arrangements now carry criminal as well as civil exposure, and the payments lose tax deductibility.
Typically 30 to 40% above base salary. IMSS runs roughly 20 to 30% depending on risk class and salary level, INFONAVIT adds 5%, state payroll tax 1 to 4%, and the aguinaldo and vacation premium are further statutory costs.
The Salario Base de Cotización is the integrated salary base on which all contributions are calculated. It adds the daily value of the aguinaldo and the vacation premium to the daily wage. Contributing on base salary instead of the SBC is the most common and most penalised payroll error in Mexico.
The multiplier that converts daily salary into the SBC. For an employee on statutory minimums in year one it is 1.0493: one, plus fifteen aguinaldo days over 365, plus twelve vacation days at 25% over 365. It rises with seniority as vacation entitlement grows.
Yes. A minimum of fifteen days of salary, payable by 20 December, pro-rated for anyone with less than a year of service. Thirty days is common market practice. It also integrates into the SBC, so it raises contribution costs as well as being a direct payment.
A constitutional entitlement to ten per cent of the employer’s taxable profit, distributed to eligible employees by 30 May. Since 2021 it is capped at either three months of salary or the average of the previous three years, whichever is more favourable to the employee.
Because the Cesantía y Vejez branch of IMSS is graduated and increases with salary. Unlike most capped systems, a senior Mexican hire costs a higher percentage than a junior one, not a lower one.
A digitally stamped electronic payroll receipt validated by the tax authority. Every payroll payment requires one. A payment without a valid CFDI is not a deductible expense and is treated as unreported, so this is a tax exposure rather than an administrative detail.
MXN 315.04 a day from 1 January 2026, a 13% increase, and MXN 440.87 a day in the Northern Border Free Zone. Set by CONASAMI each December. Minimum wage earners have no income tax withheld and the employer pays their IMSS share, so it is effectively a net figure.
The Unidad de Medida y Actualización is a reference unit updated by INEGI each February, MXN 117.31 a day in 2026. It caps the contribution base at 25 times its daily value and is used for fines and housing credits. It was created in 2016 to decouple those from the minimum wage so the latter could rise freely.
Twelve days after the first year, rising by two days a year to twenty in year five, then two days every five years to a maximum of thirty. The Vacaciones Dignas reform doubled the first-year entitlement from six days in January 2023. Employees must be able to take at least twelve consecutive days.
The legal week is 48 hours over six days. The first nine overtime hours in a week are paid at double time; beyond that it is triple time and the employee may lawfully refuse. Sunday work carries a premium of at least 25% even where Sunday is an ordinary working day.
Twelve weeks of paid maternity leave, six before and six after birth, funded by IMSS and capped at 25 times the daily UMA. Six weeks of paid adoption leave. Five days of paid paternity leave.
Not at will. Dismissal without justified cause entitles the employee to elect reinstatement or three months’ salary plus twenty days per year of service, together with the seniority premium and accrued entitlements. Justified cause is narrowly defined in Article 47.
Written notice of the cause must be given to the employee within thirty days of the conduct, or delivered through the labour court if the employee refuses to receive it. Failure to give proper written notice makes the dismissal unjustified regardless of the underlying facts.
Twelve days of pay per year of service, calculated on a daily base capped at twice the minimum wage. It is due on dismissal, and also on voluntary resignation after fifteen years of service.
It can, and Mexico’s domestic definition is broader than the OECD model. A dependent agent concluding contracts or holding stock for delivery can create one, bringing corporate tax at 30%. The tax authority has taken an assertive line on commissionaire structures.
The full 2026 Mexico hiring guide — rates, tables and checklists — formatted for sharing with your finance and legal teams.
One email, no drip sequence.
Sources: verified 3 August 2026
Terms used on this page
Sources: verified 3 August 2026
How this guide is compiled and verified
Every figure is taken from the primary Mexico government source, checked against GX’s in-country payroll operation, and dated. This guide was last reviewed on 3 August 2026, and is next scheduled for review in November 2026 — or immediately if rates change in between.
- Ley Federal del Trabajo — Arts. 47–50 dismissal and severance, 59–71 working hours, 76–81 vacation and premium, 87 aguinaldo, 117–131 profit sharing, 162 seniority premium · verified 3 Aug 2026
- Ley del Seguro Social — IMSS contribution branches, the SBC definition, art. 36 on minimum wage earners · verified 3 Aug 2026
- CONASAMI — 2026 minimum wage of MXN 315.04 general and MXN 440.87 in the Northern Border Free Zone, set 3 December 2025 · Resolution published in the DOF 9 Dec 2025, in force 1 Jan 2026 · verified 7 Aug 2026
- INEGI — 2026 UMA of MXN 117.31 daily and MXN 3,566.22 monthly · effective 1 Feb 2026
- INFONAVIT — 5% employer housing fund contribution on the SBC · verified 3 Aug 2026
- SAT — ISR withholding tables, CFDI de nómina requirements, employer registration · verified 3 Aug 2026
- Vacaciones Dignas reform — Doubling of first-year vacation from six to twelve days · effective 1 Jan 2023
- Outsourcing reform 2021 — Prohibition of personnel subcontracting; registration requirement for specialised services · effective 2021
- Instituto Nacional de Migración — Temporary resident visa with work permission; constancia de empleador · verified 3 Aug 2026
Read our editorial policy, corrections policy and CountryPedia methodology.
Sources: verified 3 August 2026
Ready to hire in Mexico?
GX employs your candidates compliantly in one to two weeks — LFT contract, integrated salary base, IMSS, INFONAVIT, state payroll tax, CFDI payroll receipts, aguinaldo and PTU all handled, no entity required.
