On December 24, 2024, a reform to the Federal Labor Law regulating work on digital platforms was published in the Official Gazette of the Federation. This reform introduces new provisions to establish rights and obligations for both workers and administrators of digital platforms.
On December 24, 2024, a reform to the Federal Labor Law (“FLL”) regulating work on digital platforms was published in the Official Gazette of the Federation (“OGF”). This reform introduces new provisions to establish rights and obligations for both workers and administrators of digital platforms (the “Reform”).
Among the most relevant aspects are:
• **Employment Relationship**: An employment relationship is deemed to exist when an individual performs remunerated activities, in-person, managed through digital platforms, and carried out under the supervision and control of the platform administrator.
• **Minimum Monthly Income**: An employment relationship is recognized when a net monthly income equivalent to at least the minimum wage in Mexico City ($8,364.00 pesos for 2025) is generated. If this income is not reached, the worker will be considered independent, retaining certain labor rights (excluding the withholding and payment of social security contributions).
• **Users**: End users will not be considered employers; this responsibility lies solely with the company administering the platform.
• **Termination of Employment Relationship**: The employment relationship will automatically terminate if the worker ceases activities for 30 consecutive calendar days, without this implying liability for the platform administrator.
• **Registration of the Individual Employment Contract**: Work on digital platforms must be formalized through an employment contract. This contract may be signed digitally and must be authorized and registered with the Federal Center for Labor Conciliation and Registration.
• **Payment of Wages**: Payments must be made within a maximum period of one week, with receipts detailing the number of tasks performed, time worked, applicable legal deductions, and other related concepts.
• **Task Assignment**: Tasks must be assigned through algorithms or similar mechanisms, which must be clear, transparent, and accessible to all workers. Employers must issue an algorithmic management policy ensuring transparency and including criteria for task assignment.
• **Tax and Social Security Obligations**: Employers must register workers on digital platforms with the Mexican Social Security Institute (“IMSS”) and the National Housing Fund Institute for Workers (“INFONAVIT”), make employer-employee contributions, and ensure compliance with tax obligations.
• **Training**: Training programs must be established regarding the use of digital platforms, occupational safety measures, and road safety.
• **Complaint Handling and Follow-Up**: Employers must have mechanisms for addressing and following up on complaints related to workplace violence, harassment, discrimination, or other improper conduct against workers during the performance of their duties.
• **Flexible and Discontinuous Work**: Work on digital platforms will be characterized by its flexible and discontinuous nature. The employment relationship will exist only during the period effectively worked; this period begins when the worker accepts a task through the digital platform and ends when the activity is fully completed.
• **Right to Disconnect**: Employers must ensure that workers’ disconnection or account blocking is managed by human personnel, not algorithms.
• **Profit Sharing (“PTU”)**: Workers on digital platforms will have the right to PTU provided they accumulate at least 288 hours of effective work during the corresponding fiscal year.
• **Sanctions**: In case of non-compliance with the provisions regarding work on digital platforms, employers may be subject to fines ranging from approximately $27,000.00 to $2,700,000.00 pesos.
The Reform will take effect 180 calendar days after its publication in the OGF to allow employers to adapt to the new provisions. The IMSS Technical Council and, where applicable, the INFONAVIT Board of Directors must issue general rules ensuring compliance with social security obligations through a pilot program. Within 180 days following the publication of these rules, the IMSS must present detailed initiatives for implementing these provisions, which will be submitted to the Legislative Branch for discussion and subsequent publication in the OGF.
