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
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：
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. 🟡
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. 🟠
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. 🟢
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：
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. 🟢
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: 🟢
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. 🔴
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. 🟢
立法背景：
重要判決／函釋：
實務灰色地帶：
近年修法趨勢：
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%.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.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.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%.🔴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.