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.

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.

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.

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.

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.

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.

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.

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.

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.

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.