Several Mexican employment-related laws will be implemented or amended in 2025, including the approval of the Chair Law (Ley Silla), the recognition of app-based couriers as employees and its derived obligations, the increase in the minimum wage, and the unit of measure used to calculate monetary amounts owed to the government in case of noncompliance.

Quick Hits

• The minimum wage for 2025 is MXN $419.88 for the Free Zone of the Northern Border and MXN $278.80 for the rest of the country.
• The unit of measure for 2025 is MXN $113.14 daily, MXN $3,439.46 monthly, and MXN $41,273.52 annually.
• The Chair Law (Ley Silla) and legislation classifying app-based couriers as employees introduce new obligations for employers and will become enforceable in June 2025.

Obligations to Consider in 2025 for Compliance

Minimum Wage. On December 4, 2024, the National Commission on Minimum Wages (Comisión Nacional de los Salarios Mínimos or CONASAMI) approved a 12 percent increase to the minimum wage which entered into force on January 1, 2025.

Increase to Mexico’s Unit of Measure. On January 10, 2025, the National Institute of Statistics and Geography published in the Official Gazette of the Federation (Diario Oficial de la Federación) the daily, monthly, and annual updated values for the Unit of Measurement and Update (UMA). The UMA is the basis for calculating fines or other state and federal government duties. The new values will be effective on February 1, 2025, and will be as follows:

• Daily = MXN $113.14 (approximately USD $5.65)
• Monthly = MXN $3,439.46 (approximately USD $171.97)
• Annual = MXN $$41,273.52 (approximately USD $2,063.67)

Risk premium update. Every February, employers must file with Mexico’s Social Security Institute (Instituto Mexicano del Seguro Social (IMSS)) an annual report recording all occupational diseases or work-related disability certificates issued to their employees. The report is used to calculate whether the risk premium should be updated (either by increasing or decreasing it).

IMSS electronic mailbox. The IMSS is giving more relevance to its digital mailbox to notify employers of any matter related to employees, payment of quotas, obligations, fines, etc. Although it is not mandatory to activate this portal, employers may want to have it enabled by February 1, 2025.

Profit-sharing payments (PTU). No later than March 31, 2025, all companies must file their annual tax returns. Employees are entitled to receive a prorated portion of the 10 percent of the employer’s fiscal year taxable income and the deadline to pay the portion is May 31, 2025.

Noncompliance with the requirements for PTU payments and/or formalities could result in fines for employers.

Federal and local elections. On Sunday, June 1, 2025, federal elections to select ministers, magistrates, and federal judges will take place, and the states of Durango and Veracruz will additionally elect different municipal positions. Hence, June 1, 2025, pursuant to the Federal Labor Law, will be a mandatory holiday.

Chair Law. On December 19, 2024, Mexico’s “Ley Silla” (Chair Law) was published in the Official Gazette of the Federation. This bill’s main obligations consist of: (i) having enough seats with a backrest for employees’ use, and (ii) avoiding prohibiting employees from taking seated breaks when the nature of the work allows it.

Employers have a 180-day period, as of the publication date, to comply with all the obligations stated in the legislation. Hence, dispositions will become fully enforceable by June 17, 2025.

Classification of app-based couriers as employees. On December 24, 2024, legislation classifying certain app-based couriers as employees was published in the Official Gazette of the Federation. According to the bill, depending on certain characteristics, couriers can be considered employees, and this recognition can lead to several obligations for applicable employers after a 180-day period from the date of publication. Hence, dispositions will become fully enforceable by June 22, 2025.

María José Bladinieres contributed to this article