休假與國定假日 — Mexico

Status: Content filled via web research.
Local currency: MXN (Mexican Peso)
Governing law: Ley Federal del Trabajo (LFT), with major vacation reform effective January 1, 2023

1. 主要法源 (Primary Sources)

• 法典：Ley Federal del Trabajo (LFT) 🟢
• 相關條文範圍：
  • Articles 74-75 (Mandatory rest days / public holidays) 🟢
  • Articles 76-81 (Annual vacation and vacation premium) 🟢
  • Articles 170-172 (Maternity leave) 🟢
  • Article 132, Section XXVII Bis (Paternity leave) 🟢
• 社會保險法：Ley del Seguro Social (LSS) — IMSS-administered sick leave, maternity, and disability benefits 🟢
• 重要修法：
  • Decreto DOF 2022-12-27 ("Vacaciones Dignas" reform): Amended Articles 76 and 78, doubling annual vacation from 6 to 12 days in the first year, effective January 1, 2023. 🟢
  • Decreto DOF 2024-09-18: Amended Article 74, Section VII — changed the sexennial presidential transition holiday from December 1 to October 1, effective 2024. 🟢
• 主管機關：Secretaria del Trabajo y Prevision Social (STPS) 🟢
• 社會保險機關：Instituto Mexicano del Seguro Social (IMSS) 🟢
• 主管機關公布網址：https://www.diputados.gob.mx/LeyesBiblio/ (legislation), https://www.gob.mx/stps (STPS), https://www.imss.gob.mx/ (IMSS) 🟢

2. 核心規定 (Core Provisions)

2.1 特休假 / 年假 (Annual Leave)

• 法條：🟢 — LFT Articles 76, 78, 79, 80, 81

• 內容：
  Employees who have completed at least one year of service are entitled to paid annual vacation. The "Vacaciones Dignas" reform (effective January 1, 2023) significantly increased entitlements:

  Post-reform vacation schedule (Article 76, as amended):

  Years of service	Working days of vacation
  1 year	12 days
  2 years	14 days
  3 years	16 days
  4 years	18 days
  5 years	20 days
  6-10 years	22 days
  11-15 years	24 days
  16-20 years	26 days
  21-25 years	28 days
  26-30 years	30 days
  31-35 years	32 days

  From the 6th year onward, vacation increases by 2 days for every 5 additional years of service. 🟢

  Pre-reform comparison: Under the old Article 76 (prior to January 1, 2023), first-year entitlement was only 6 days, reaching 12 days after 4 years. The reform effectively doubled the baseline.

• Prima vacacional (Vacation premium)：
  Employers must pay a vacation premium of at least 25% of the salary corresponding to the vacation period (Article 80). This is paid in addition to normal salary, not in lieu of it. 🟢

• 排班與使用：

  • Employees must enjoy a continuous period of at least 12 vacation days (Article 78, as amended). 🟢
  • Vacation must be granted within 6 months following the anniversary of the employment year (Article 81). 🟢
  • Employees may request to split the remaining vacation days beyond the 12-day continuous minimum. 🟢

• 禁止買回：Vacation days cannot be compensated with money while the employment relationship continues (Article 79). The employee must actually take the time off. Only upon termination may unused vacation days be paid out. 🟢

• 罰則：Failure to provide the statutory vacation entitlement — fines from 250 to 2,500 UMA (Unidad de Medida y Actualizacion) per violation, approximately MXN 27,142 to MXN 271,425 as of 2025 UMA values. 🟡

2.2 國定假日 (Public Holidays / Mandatory Rest Days)

• 法條：🟢 — LFT Articles 74, 75

• 內容：
  Article 74 establishes the following mandatory rest days (dias de descanso obligatorio):

  #	Holiday	Date	Notes
  I	New Year's Day (Ano Nuevo)	January 1	Fixed
  II	Constitution Day (Dia de la Constitucion)	First Monday of February	Movable (in commemoration of February 5)
  III	Benito Juarez Day (Natalicio de Benito Juarez)	Third Monday of March	Movable (in commemoration of March 21)
  IV	Labour Day (Dia del Trabajo)	May 1	Fixed
  V	Independence Day (Dia de la Independencia)	September 16	Fixed
  VI	Revolution Day (Dia de la Revolucion)	Third Monday of November	Movable (in commemoration of November 20)
  VII	Presidential Transfer Day	October 1, every 6 years	As amended in 2024 (previously December 1)
  VIII	Christmas Day (Navidad)	December 25	Fixed
  IX	Election Day	As determined by electoral law	Ordinary elections only

  Note on practical count: In a non-election, non-presidential-transition year, there are 7 guaranteed mandatory rest days. In an election year, 8. In a presidential transition year, 8 (or 9 if both election and transition coincide). 🟢

• October 1 reform (2024): On September 18, 2024, the Mexican Congress amended Article 74, Section VII to change the sexennial presidential transition holiday from December 1 to October 1, aligning with the new presidential inauguration date. The first observance under this rule was October 1, 2024. 🟢

• 加班費：If employees are required to work on a mandatory rest day, they are entitled to triple pay (salario triple) — their normal daily wage plus an additional 200% (Article 75). 🟢

• Commonly observed but non-mandatory dates: Holy Thursday (Jueves Santo), Good Friday (Viernes Santo), Day of the Dead (November 2), and Day of the Virgin of Guadalupe (December 12) are widely observed but are not mandatory rest days under Article 74. Employers may grant these as paid days off by internal policy or CBA. 🟠

2.3 病假 (Sick Leave)

• 法條：🟢 — Ley del Seguro Social (LSS), Articles 96-99 (enfermedad general)

• 內容：
  Sick leave in Mexico is administered by the IMSS (Instituto Mexicano del Seguro Social) under the "enfermedad general" (general illness) regime.

  Key rules:

  Aspect	Rule
  Waiting period	First 3 days — no IMSS benefit (employer is not legally required to pay either, unless CBA/policy provides)
  IMSS benefit starts	From the 4th day of certified incapacity
  Benefit rate	60% of the registered daily wage (salario base de cotizacion)
  Maximum duration	52 weeks (1 year)
  Extension	Additional 26 weeks if recovery is probable
  Medical certification	Required from an IMSS-authorized physician

  🟢

• 雇主角色：The LFT does not require the employer to pay salary during sick leave. However, many employers supplement IMSS benefits to 100% of salary as a matter of internal policy or CBA. The employer is obligated to keep the employment relationship active during IMSS-certified incapacity. 🟠

• Occupational illness/injury (riesgo de trabajo)：Separate regime under LSS Articles 53-77. Benefits are more generous: 100% of salary from day 1, up to 52 weeks. Funded entirely by employer IMSS contributions. 🟢

• 罰則：Employers who fail to register employees with IMSS (preventing access to sick leave benefits) face fines of 20 to 350 UMA per employee, plus liability for the employee's medical costs and lost income. 🟢

2.4 產假 (Maternity Leave)

• 法條：🟢 — LFT Articles 170-172; LSS Articles 101-103

• 內容：

  Duration: Female employees are entitled to 12 weeks (84 days) of maternity leave: 🟢

  Period	Duration
  Pre-birth leave	6 weeks before expected due date
  Post-birth leave	6 weeks after birth
  Transfer option	Up to 4 weeks may be transferred from pre-birth to post-birth (with medical authorization and employer agreement)
  Maximum post-birth with transfer	10 weeks

  🟢

• 給付水準：100% of the registered daily wage (salario base de cotizacion), paid by IMSS. The employee must have at least 30 weekly IMSS contributions in the 12 months prior to the expected due date to qualify. 🟢

• Adoption leave: Female employees who adopt a child are entitled to 6 weeks of paid leave from the date the adoption is formalized. Paid by IMSS under the same conditions as maternity. 🟢

• 就業保護：

  • The employer may not dismiss a pregnant employee due to pregnancy (Article 170, Section I). 🟢
  • Discrimination-based dismissal is a constitutional violation (Article 1, Constitution) and grounds for reinstatement or indemnification. 🟢
  • During maternity leave, the employee retains all seniority rights and her position must be held. 🟢

• 哺乳期：After returning from maternity leave, the employee is entitled to two 30-minute nursing breaks per day (or equivalent period) in an appropriate location provided by the employer, for up to 6 months (Article 170, Section IV). Alternatively, the daily working hours may be reduced by 1 hour by agreement. 🟢

2.5 陪產假 (Paternity Leave)

• 法條：🟢 — LFT Article 132, Section XXVII Bis

• 內容：
  Male employees are entitled to 5 working days of paid paternity leave in the following cases: 🟢

  • Birth of a child
  • Adoption of a child

• 給付水準：100% of salary, paid by the employer (not IMSS). 🟢

• 使用期限：Must be taken immediately following the birth or adoption. 🟠

• 修法動態：A legislative proposal to extend paternity leave from 5 to 20 working days (with an additional 10 days in case of complications) was introduced in Congress in 2023-2024. As of early 2026, this reform has not been enacted into law. The current entitlement remains 5 working days. 🔴

2.6 育嬰假 / 親職假 (Parental Leave)

• 法條：N/A — No standalone parental leave provision in the LFT

• 內容：
  Mexico does not have a separate parental leave entitlement beyond maternity and paternity leave. There is no statutory right to extended unpaid parental leave. 🟢

  • Some employers offer extended parental leave as an internal benefit, particularly multinational companies. 🟠
  • The NOM-035-STPS-2018 (workplace psychosocial risk standard) encourages work-life balance but does not mandate specific parental leave. 🟡
  • Legislative proposals for a formal parental leave regime have been introduced but not enacted as of early 2026. 🔴

3. 立法理由與實務見解 (Rationale & Practice)

• 立法背景：

  • The "Vacaciones Dignas" reform (December 2022, effective January 2023) was a landmark change after decades of Mexico having one of the lowest statutory annual leave entitlements in Latin America. The reform was driven by labor advocacy groups and supported by the STPS, citing ILO Convention 132 and OECD comparisons. 🟡
  • Mexico's previous 6-day first-year vacation had been unchanged since the 1970 LFT enactment. The reform doubled the baseline and steepened the progression curve. 🟢
  • Paternity leave (5 days) was introduced through the 2012 LFT reform, making Mexico one of the later Latin American countries to adopt statutory paternity leave. 🟢

• 重要判決／函釋：

  • STPS guidance on "Vacaciones Dignas" (January 2023): Clarified that the new vacation schedule applies to all employees based on their cumulative seniority as of January 1, 2023, not only to newly hired employees. 🟡
  • Jurisprudencia — Supreme Court (SCJN): Confirmed that the prima vacacional (25% premium) must be calculated on the salary corresponding to the actual vacation days, not on a reduced base. 🟡

• 實務灰色地帶：

  • Vacation scheduling authority: The LFT states that the employer determines the vacation schedule after consulting the employee, but employees increasingly expect choice. The 12-day continuous minimum gives employees a floor but does not guarantee preferred dates. 🟠
  • First 3 days of sick leave: Since IMSS benefits start from the 4th day, the first 3 days of illness are unpaid unless employer policy or CBA provides otherwise. Many employers cover these days to maintain employee relations. 🟠
  • Maternity leave transfer: The option to transfer up to 4 weeks of pre-birth leave to post-birth requires medical authorization, which IMSS doctors may grant or deny at their discretion. Denials are not uncommon. 🟠

• 近年修法趨勢：

  • Paternity leave expansion (5 to 20 days) remains under legislative discussion but has not advanced to final approval. 🔴
  • Proposals for a formal parental leave regime (beyond maternity/paternity) have been introduced in Congress. 🔴
  • NOM-037-STPS-2023 (telework regulation) may interact with leave policies as remote work arrangements become more common. 🟡
  • The October 1 holiday reform (2024) reflects the broader constitutional reform moving presidential inauguration dates. 🟢

4. 雇主合規重點 (Employer Compliance Hotspots)

• 🟢Grant a minimum of 12 working days vacation in the first year, increasing per the statutory table. Apply the "Vacaciones Dignas" schedule to all current employees based on cumulative seniority.
• 🟢Pay the 25% prima vacacional on the salary corresponding to the vacation period. This is in addition to normal salary.
• 🟢Ensure at least 12 continuous vacation days are granted. Do not split the entire vacation into fragments smaller than this.
• 🟢Observe all mandatory rest days under Article 74. Pay triple wages for any work performed on these days.
• 🟢Register all employees with IMSS to ensure access to sick leave, maternity, and other social security benefits. Failure to register triggers significant fines and direct employer liability.
• 🟢Grant 12 weeks maternity leave (6 pre-birth + 6 post-birth) with the option to transfer up to 4 weeks post-birth upon medical authorization.
• 🟢Grant 5 working days paid paternity leave upon birth or adoption of a child.
• 🟢Provide two 30-minute nursing breaks (or 1-hour workday reduction) for up to 6 months after the employee's return from maternity leave.
• 🟢Do not pay out vacation days in cash while the employment relationship is active — employees must actually take the leave (Article 79).
• 🟠Consider supplementing IMSS sick leave benefits (60% from day 4) with employer top-up to 100% — while not legally required, it is common practice and expected in competitive labor markets.

5. 與其他轄區的關聯 (Cross-References)

• 與 vietnam：🔶 差異 — Vietnam offers 12 days base annual leave similar to Mexico's post-reform first year, but Vietnam adds +1 day per 5 years seniority (slower progression). Mexico's vacation premium (25%) has no equivalent in Vietnam. Vietnam maternity (6 months) is double Mexico's (12 weeks). Vietnam sick leave is BHXH-funded from day 1; Mexico IMSS starts day 4 at 60%.
• 與 brazil：🔷 相似 — Both Latin American systems with recent reforms expanding leave entitlements. Brazil offers 30 calendar days annual leave (more generous). Brazil's INSS sick leave starts after employer-paid first 15 days; Mexico IMSS starts day 4 with no employer obligation. Both have maternity leave funded by social security.
• 與 usa-federal：🔺 衝突 — US has no federal statutory paid annual leave, paid sick leave, or paid maternity leave. Mexico mandates all three. FMLA provides 12 weeks unpaid leave vs Mexico's 12 weeks paid maternity. Significant compliance gap for US companies with Mexico operations.
• 與 taiwan：🔷 相似 — Both use seniority-based annual leave progression. Taiwan starts at 3 days (6 months) vs Mexico 12 days (1 year). Taiwan's Labor Insurance funds maternity at 60%; Mexico's IMSS pays 100%.

6. 風險警示 (Risk Flags)

• 🔴高風險 — Non-compliance with "Vacaciones Dignas" reform: Employers who have not updated their vacation policies to reflect the post-2023 schedule (12 days minimum first year) face fines of up to MXN 271,425 per violation plus back-pay for the underprovided vacation days plus the 25% prima vacacional.

• 🔴高風險 — IMSS non-registration: Failure to register employees with IMSS is one of the most severe labor violations in Mexico. It bars employees from sick leave, maternity, and other social security benefits, exposing the employer to direct liability for all medical costs, lost wages, and administrative fines.

• 🔴高風險 — Dismissal of pregnant employees: Pregnancy-based dismissal is both an LFT violation and a constitutional discrimination issue. Remedies include reinstatement, back-pay, and potential moral damages (danos morales).

• 🟡中等風險 — Paying out vacation instead of granting time off: Article 79 prohibits monetary compensation of vacation during active employment. Employers who pay vacation bonuses in lieu of actual time off are in violation and may face STPS labor inspections.

• 🟡中等風險 — Insufficient prima vacacional: Some employers calculate the 25% premium on a reduced base or fail to update the base after salary increases. STPS and labor courts scrutinize this calculation.

• 🟡中等風險 — Holiday work without triple pay: Requiring work on mandatory rest days without paying the statutory triple wage (salario triple) is a frequent inspection finding, especially in retail and hospitality.

7. 資料來源清單 (References)

1. 🟢Ley Federal del Trabajo (LFT) — https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf (accessed 2026-04-10)
2. 🟢Ley del Seguro Social (LSS) — https://www.diputados.gob.mx/LeyesBiblio/pdf/LSS.pdf (accessed 2026-04-10)
3. 🟢Decreto DOF 2022-12-27 (Vacaciones Dignas) — https://www.dof.gob.mx/nota_detalle.php?codigo=5676020&fecha=27/12/2022 (accessed 2026-04-10)
4. 🟢Holland & Knight — October 1 New Mandatory Rest Day — https://www.hklaw.com/en/insights/publications/2024/09/1-de-octubre-nuevo-dia-de-descanso-obligatorio (accessed 2026-04-10)
5. 🟡Ogletree Deakins — Mandatory Vacation Days Under Mexico's Federal Labor Law — https://ogletree.com/insights-resources/blog-posts/mandatory-vacation-days-under-mexicos-federal-labor-law-what-employers-need-to-know/ (accessed 2026-04-10)
6. 🟡Norton Rose Fulbright — New Vacation Regulation in Mexico — https://www.nortonrosefulbright.com/en-us/knowledge/publications/add3dd0e/new-vacation-regulation-in-mexico (accessed 2026-04-10)
7. 🟡Justworks — Mexico Vacation Law: What Vacaciones Dignas Means — https://www.justworks.com/blog/mexico-vacation-day-reform-vacaciones-dignas (accessed 2026-04-10)
8. 🟡Europortage — PTO in Mexico — https://europortage.com/pto-in-mexico/ (accessed 2026-04-10)
9. 🟡Europortage — Parental Leave in Mexico — https://europortage.com/parental-leave-in-mexico-all-you-need-to-know/ (accessed 2026-04-10)
10. 🟡Baker McKenzie — Mexico: New Mandatory Rest Day 1 October — https://insightplus.bakermckenzie.com/bm/employment-compensation/mexico-new-mandatory-rest-day-1-october (accessed 2026-04-10)
11. 🟡Worksuite — Mexico Federal Labor Law Mandatory Holidays — https://worksuite.com/glossary/article-74-of-the-federal-labor-law-mandatory-holidays (accessed 2026-04-10)

8. 待確認事項 (Open Questions)

• 🔴 — Status of the paternity leave expansion bill (5 to 20 working days) — verify whether this has advanced through Congress or been shelved as of early 2026.
• 🔴 — Whether any parental leave reform proposals have gained legislative traction beyond the committee stage.
• 🔴 — Exact UMA-based fine amounts for vacation violations in 2026 (UMA is adjusted annually by INEGI; the 2025 figure of MXN 108.57/day may differ in 2026).
• 🟡 — Whether IMSS has issued updated guidance on the maternity leave transfer (4 weeks pre-to-post) approval process following any recent operational changes.
• 🔴 — Interaction between NOM-037-STPS-2023 (telework) and statutory leave provisions — whether remote workers have different practical considerations for vacation scheduling or sick leave documentation.