Compliance with Employer Obligations Regarding Labor and Tax Reforms

The isolated criterion published on October 17, 2025, is particularly relevant for companies, as it sets a precedent on how internal investigations should be conducted and disciplinary decisions made in cases of workplace sexual harassment. A properly documented procedure, supported by internal policies and applied with a gender perspective, can legally support a decision of employment termination and strengthen the organization's defense against potential challenges.

Last Thursday, July 17, 2025, various complementary provisions to the 'Chair Law' were published in the Official Gazette of the Federation. These establish the risk factors associated with standing work, in order to guarantee the right to rest during the workday for workers who perform their activities standing.

Last Tuesday, June 17, 2025, the decree commonly known as the “Chair Law” came into force, published in the Official Gazette of the Federation on December 19, 2024, through which various provisions of the Federal Labor Law were reformed and added (the “Decree”). This Decree establishes the obligation for employers in the service, commerce, and analogous work center sectors to provide all workers with a sufficient number of chairs with backrests.

On February 21, 2025, the Decree amending, adding, and repealing various provisions of the Law of the Instituto del Fondo Nacional de la Vivienda para los Trabajadores ("INFONAVIT Law") and the Federal Labor Law, regarding socially oriented housing, was published in the Official Gazette of the Federation. Since its publication, we have maintained that the INFONAVIT Reform is unconstitutional, particularly concerning the amendment of Article 29 of the INFONAVIT Law.

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 19, 2024, the reform known as 'Ley Silla' was published in the Official Gazette of the Federation (DOF), which aims to amend various articles of the Federal Labor Law to protect the physical health of workers through the right to rest and adequate seating during the workday.