New rules and obligations in relation to home office
January, 2021

Today the Decree reforming article 311 and adding Chapter XII Bis to the Federal Labor Law, regarding home office (hereinafter, the Reform) was published in the Official Federal Gazette, which provisions will enter into force tomorrow.

Download PDF
Values of the Unit of Measurement and Indexing in effect as of February 1, 2021
January, 2021

Today, the National Statistics and Geography Institute (INEGI for its initials in Spanish) published in the Official Federal Gazette the indexing of the values (daily, monthly and annual) of the Unit of Measurement and Indexing (UMA for its initials in Spanish), which will enter into force as of February 1st, 2021. Therefore, the new values of the UMA will be the following:

Download PDF
Tax incentives in force beginning on January 1, 2021
January, 2021

On December 30 and 31, 2020 the (i) Decree amending the tax incentives of the northern border region; (ii) Decree of tax incentives for the southern border region; and (iii) Decree of the free zone of Chetumal (“Decrees”) were published in the Official Federal Gazette (“DOF”). These Decrees entered into force in general on January 1, 2021.

Download PDF
New Payroll Tax obligation in Mexico City
January, 2021

In recent days the “Decree amending provisions of the Mexico City Tax Code” (“Decree”), was published in the Official Gazette of Mexico City, which entered into force on January 1, 2021.

Download PDF
Restrictions for the use of products made with single-use plastics enter into force in Mexico City
January, 2021

On January 1, 2021, several provisions of the Mexico City Solid Waste Law entered into force (“Solid Waste Law”), amendments which were published in the Official Gazette of Mexico City on June 25, 2019, through which various restrictions are imposed to the sale, distribution and delivery of products made with single-use plastics in Mexico City.

Download PDF
New minimum wages as of January 1, 2021
December, 2020

Today the resolution of the Board of Representatives of the National Minimum Wage Commission (CONASAMI) that establishes the general minimum and professional wages that will be in force beginning on January 1, 2021, was published in the Official Federal Gazette.

Download PDF
Non-essential activities are suspended in Mexico City and the State of Mexico
December, 2020

The governments of Mexico City and the State of Mexico ordered the sus­pension of non-essential activities from December 19, 2020 until January 10, 2021. This decision is the result of the increase in Covid-19 transmission rates and the consequent saturation of hos­pital beds in both states.

Download PDF
Minimum Wages 2021
December, 2020

Yesterday, the National Minimum Wage Commission [Comisión Nacional de Salarios Mínimos] (CONASAMI) approved the increase of the minimum wages, which will go into effect on January 1, 2021.

Download PDF
Reform of the Pensions System
December, 2020

Today the Decree reforming the Social Security Act and the Retirement Savings System Act (hereinafter, the Reform) was published in the Official Federal Gazette, which amends the current pensions system.

Download PDF
Suspension in the activities of the Mexican Antitrust Commission and its procedures
December, 2020

The Board of the Commission in its exceptional session held on December 7, which was published in the Official Gazette on December 11,1 decided that January 4 until January 8, 2021, will be considered as nonworking days. In addition, from December 14 until December 18, 2020, and from January 11 until January 15, 2021, (the “Suspension Period”) all times and terms will be suspended, except those related to merger control procedures and the issuance of opinions or decisions in the granting of licenses, concessions, permits and similar procedures.

Download PDF
The deadline for Congress to regulate various uses of cannabis extended again
December, 2020

Today the Supreme Court of Justice of the Nation (SCJN) again extended, until April 30, 2021, the deadline for the Congress to issue a law regulating the various uses of cannabis. As we anticipated, it was very difficult for the Congress to issue a new law that could satisfactorily address the interests and expectations of the social, political and economic sectors involved by December 15, 2020. The SCJN based the extension granted on the health emergency caused by Covid-19 and on the need for the Deputies Chamber to have sufficient time to complete its work.

Download PDF
Home Office reform bill approved
December, 2020

Yesterday, the Chamber of Deputies approved the Bill reforming article 311 and adding Chapter XII Bis to the Federal Labor Act, in order to regulate home office (hereinafter, the Bill), imposing certain obligations on the employers that implement this form of work.

Download PDF
Third Resolution of Modifications to the Omnibus Tax Bill for 2020
November, 2020

This past November 18th the Third Resolution of Modifications to the Omnibus Tax Bill for 2020 (“Third Resolution”) was published in the Official Federal Gazette, which primarily contains the rules applicable to the disclosure of reportable schemes.

Download PDF
The Senate approves the regulation of cannabis
November, 2020

The Senate of the Republic approved the draft issuing the Federal Cannabis Regulation Act, which will go to the Deputies Chamber for discussion and/or modification and eventual approval. While the report did not satisfy the expectations of all the political, economic and social sectors involved, it is a plausible beginning on the road to liberating certain uses of cannabis. The following seem to us to be the most relevant points of the draft:

Download PDF
The times are reduced for the sanitary registration in Mexico of certain medicines and health products
November, 2020

Yesterday the “Ruling establishing administrative measures for facilitating the processing of the sanitary registration of medicines and other health products from abroad” was published in the Official Federal Gazette, under which the Federal Commission for Protection from Sanitary Risks (COFEPRIS) must resolve the requests for sanitary registration of certain medicines and health products from abroad in a maximum period of 5 business days. Otherwise the registration request will be understood as approved.

Download PDF
Tax implications of the subcontracting reform bill
November, 2020

This past November 12th, the Federal Executive presented to the Chamber of Deputies the “Bill with Draft Decree reforming, adding and derogating various provisions of the Federal Labor Act, the Social Security Act, the National Workers Housing Fund Institute Act, the Federal Tax Code, the Income Tax Act and the Value Added Tax Act” (“Bill”).

Download PDF
Imminent regulation of the various uses of cannabis in Mexico
November, 2020

The Senate of the Republic initiated the process of discussing a law to regulate the various uses of cannabis. In principle, the purpose is to comply with a series of judicial decisions and proceedings that declared the unconstitutionality of the absolute prohibition of the personal use of the product and required the issuance of the necessary guidelines for its medicinal use. However, the legislative discussion also seeks to respond to the demands of an important part of the society to liberalize its use.

Download PDF
Implementation of the labor reform
November, 2020

Following up on the labor reform of May 1, 2019, derogating and reforming various provisions of the Federal Labor Act and other secondary laws, we inform you that the first stage of implementation of said labor justice reform begins tomorrow.

Download PDF
Bill Reforming the Federal Labor Act regarding subcontracting
November, 2020

As you know, there has been a lot of discussion concerning possible amendments to eliminate subcontracting schemes. Accordingly, yesterday the President of the Mexican Republic, together with the Secretary of Labor and Social Welfare, announced that a new Bill will be presented to the Chamber of Deputies to reform various provisions of the Federal Labor Act, the Social Security Act, the National Workers Housing Fund Institute Act, the Federal Tax Code, the Income Tax Act and the Value Added Tax Act, in relation to subcontracting (hereinafter, the Bill).

Download PDF
Decree reforming certain articles of the Immigration and the Refugees, Complementary Protection and Political Asylum Acts regarding child migrants
November, 2020

On November 11, 2020 the decree amending certain articles of the Immigration Act and the Refugees, Complementary Protection and Political Asylum Regarding Child Immigrants Act was published in the Official Federal Gazette, with the primary purpose of promoting, protecting and defending the human rights of child and adolescent immigrants.

Download PDF