Mexico Telework Work Laws 2026
⚠️Informational only — not legal or tax advice.
Last Updated: December 2025
Applicable Period: 2026 tax year and current employment regulations
Key Characteristic: Employers with remote workers physically located in Mexico
Table of Contents
- Overview of Telework in Mexico
- Legal Framework and Key Legislation
- Definition and Scope of Telework
- Applicability and Excluded Workers
- Written Agreement Requirements
- Employer Legal Obligations
- Equipment and Expense Legal Requirements
- Working Hours and Overtime Regulations
- Right to Disconnect
- Health and Safety Legal Requirements
- Data Protection and Privacy Requirements
- Employee Legal Rights and Protections
- Tax and Social Security Framework
- Voluntariness and Reversibility Rights
- Supervision and Monitoring Legal Limits
- Enforcement Mechanisms and Penalties
- Resources
- Frequently Asked Questions
Overview of Telework in Mexico
1.1 Legislative Background
The federal regulation of telework in Mexico became effective on January 12, 2021, through the publication of a presidential decree in the Diario Oficial de la Federación (Official Gazette).
Official Citation: “DECRETO por el que se reforman y adicionan diversos artículos de la Ley Federal del Trabajo, en materia de Teletrabajo”
Published: Diario Oficial de la Federación, January 11, 2021 Effective Date: January 12, 2021
Source: https://www.dof.gob.mx/nota_detalle.php?codigo=5609683&fecha=11/01/2021
The decree amended Article 311 and added Chapter XII Bis (Articles 330-A through 330-K) to the Ley Federal del Trabajo (Federal Labor Law), establishing a comprehensive regulatory framework for telework relationships.
1.2 Complementary Regulatory Framework
The Secretaría del Trabajo y Previsión Social (Ministry of Labor and Social Welfare) published additional regulatory standards to implement the statutory requirements:
NOM-037-STPS-2023: Teletrabajo-Condiciones de Seguridad y Salud en el Trabajo
English translation: “Official Mexican Standard NOM-037-STPS-2023, Telework-Health and Safety Conditions at Work”
Publication: Diario Oficial de la Federación, June 8, 2023 Effective Date: December 8, 2023 (180 days after publication)
Source: https://www.dof.gob.mx/nota_detalle.php?codigo=5691672&fecha=08/06/2023
This standard establishes specific health and safety requirements for telework arrangements as mandated by Article 330-J of the Federal Labor Law.
1.3 Constitutional Foundation
The Mexican Constitution provides the foundational principles for labor rights, including those applicable to telework:
Article 123 of the Constitución Política de los Estados Unidos Mexicanos establishes:
“Toda persona tiene derecho al trabajo digno y socialmente útil”
English translation: “Every person has the right to decent and socially useful work”
The constitutional framework mandates that federal labor legislation protect workers’ rights while regulating employment relationships.
Source: Constitutional text available at http://www.diputados.gob.mx/LeyesBiblio/pdf/CPEUM.pdf
Legal Framework and Key Legislation
2.1 Primary Statutory Authority
Ley Federal del Trabajo (Federal Labor Law)
The Federal Labor Law governs all employment relationships throughout Mexico, with specific provisions for telework contained in Chapter XII Bis.
Official publication: Última reforma publicada DOF (Last reform published in the Official Gazette)
Complete text available: https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf
2.2 Telework-Specific Provisions
Chapter XII Bis: Teletrabajo (Telework)
The Federal Labor Law contains the following articles specifically addressing telework:
Article 330-A: Definition of telework and teleworker Article 330-B: Written contract requirements Article 330-C: Voluntary nature and exceptions Article 330-D: Non-discrimination principle Article 330-E: Employer obligations Article 330-F: Employee obligations Article 330-G: Voluntariness and reversibility Article 330-H: Equality of treatment Article 330-I: Supervision and monitoring limits Article 330-J: Health and safety standards Article 330-K: Labor inspector authorities
Each article was added through the decree published January 11, 2021.
Source: https://www.dof.gob.mx/nota_detalle.php?codigo=5609683&fecha=11/01/2021
2.3 Technical Health and Safety Standard
Norma Oficial Mexicana NOM-037-STPS-2023
English: Official Mexican Standard NOM-037-STPS-2023
Complete title: “Teletrabajo-Condiciones de Seguridad y Salud en el Trabajo” English translation: “Telework-Health and Safety Conditions at Work”
Approval: Consejo Técnico del Instituto Mexicano del Seguro Social, March 6, 2023 Publication: June 8, 2023 Effective: December 8, 2023
Scope: Applies to all workplaces that have workers performing more than 40% of their work time under telework arrangements.
Purpose (as stated in the standard): “Establecer las condiciones de seguridad y salud en el trabajo en los lugares de trabajo en donde las personas trabajadoras bajo la modalidad de Teletrabajo realicen sus actividades, a fin de prevenir accidentes y enfermedades, así como promover un ambiente laboral seguro y saludable.”
English translation: “To establish health and safety conditions at work in workplaces where workers under the telework modality perform their activities, in order to prevent accidents and illnesses, as well as promote a safe and healthy work environment.”
Source: https://www.dof.gob.mx/nota_detalle.php?codigo=5691672&fecha=08/06/2023
2.4 Related Cross-References
The telework provisions operate in conjunction with general labor law provisions, including:
- Articles 58-68: Working hours (jornadas de trabajo)
- Article 76: Mandatory rest days
- Article 80: Weekly rest periods
- Articles 132-133: General employer obligations and prohibitions
- Article 134: General employee obligations
These articles apply to telework arrangements unless specifically modified by Chapter XII Bis.
2.5 Regulatory Hierarchy
The regulatory framework follows Mexican legal hierarchy:
- Constitution (Constitución Política de los Estados Unidos Mexicanos)
- Federal Law (Ley Federal del Trabajo)
- Official Mexican Standards (Normas Oficiales Mexicanas – NOM-037-STPS-2023)
- Regulatory Decrees (Decretos and Reglamentos)
- Administrative Resolutions (Resoluciones)
Lower-level regulations must conform to higher-level provisions.
Definition and Scope of Telework
3.1 Legal Definition of Telework
Article 330-A of the Federal Labor Law provides the statutory definition:
“El teletrabajo es una forma de organización laboral subordinada que consiste en el desempeño de actividades remuneradas, en lugares distintos al establecimiento o establecimientos del patrón, por lo que no se requiere la presencia física de la persona trabajadora bajo la modalidad de teletrabajo, en el centro de trabajo, utilizando primordialmente las tecnologías de la información y la comunicación para el contacto y mando entre la persona trabajadora bajo la modalidad de teletrabajo y el patrón.”
English translation: “Telework is a form of subordinate work organization consisting of the performance of remunerated activities in places other than the employer’s establishment or establishments, which do not require the physical presence of the teleworker at the workplace, primarily using information and communication technologies for contact and management between the teleworker and the employer.”
Source: Article 330-A, Ley Federal del Trabajo Available at: https://www.dof.gob.mx/nota_detalle.php?codigo=5609683&fecha=11/01/2021
3.2 Definition of Teleworker
Article 330-A further establishes:
“Se entenderá como persona trabajadora bajo la modalidad de teletrabajo a la que preste sus servicios personales remunerados en su domicilio o en un lugar distinto de los locales o establecimientos del patrón.”
English translation: “A teleworker shall be understood as a person who provides their remunerated personal services at their home or in a place other than the employer’s premises or establishments.”
3.3 Critical 40% Threshold Requirement
Article 330-A establishes a specific threshold for telework classification:
“Se regirán por las disposiciones del presente Capítulo las relaciones laborales que se desarrollen más del cuarenta por ciento del tiempo en el domicilio de la persona trabajadora bajo la modalidad de teletrabajo, o en el domicilio elegido por ésta.”
English translation: “Employment relationships in which more than forty percent of the time is performed at the teleworker’s home or at the location chosen by the teleworker shall be governed by the provisions of this Chapter.”
Calculation Method: The 40% threshold is calculated based on total work time, not calendar days. A worker performing more than 40% of their working hours outside the employer’s premises qualifies as a teleworker under this definition.
3.4 Exclusions from Telework Classification
Article 330-A specifically excludes certain arrangements:
“No será considerado teletrabajo aquel que se realice de forma ocasional o esporádica.”
English translation: “Work performed occasionally or sporadically shall not be considered telework.”
Interpretation: The statute does not define “occasional or sporadic,” but the 40% threshold provides the quantitative standard. Work performed at home less than 40% of total work time does not trigger the telework regulatory framework.
3.5 Distinction from Home-Based Work
Article 311 of the Federal Labor Law addresses traditional “trabajo a domicilio” (home-based work), which differs from telework:
“Trabajo a domicilio es el que se ejecuta habitualmente para un patrón, en el domicilio del trabajador o en un local libremente elegido por él, sin vigilancia ni dirección inmediata de quien proporciona el trabajo.”
English translation: “Home-based work is that which is habitually executed for an employer, at the worker’s home or in a location freely chosen by them, without surveillance or immediate direction from the person providing the work.”
Key Distinction: Home-based work (Article 311) lacks immediate supervision and primarily involves manual or artisan tasks, while telework (Chapter XII Bis) involves subordinate work using information and communication technologies with employer oversight and management.
Source: Article 311, Ley Federal del Trabajo Available at: https://www.dof.gob.mx/nota_detalle.php?codigo=5609683&fecha=11/01/2021
3.6 Subordination Requirement
Both Article 330-A and the general definition emphasize that telework must involve “organización laboral subordinada” (subordinate work organization), meaning:
- The employer retains authority and direction over work performance
- The worker follows employer instructions and schedules
- The employment relationship remains subject to the Federal Labor Law
- The worker does not operate as an independent contractor
3.7 Technology Requirement
The definition requires “utilizando primordialmente las tecnologías de la información y la comunicación” (primarily using information and communication technologies).
This distinguishes telework from traditional home-based work by emphasizing the technological means of communication and work performance rather than physical proximity or in-person supervision.
Applicability and Excluded Workers
4.1 Scope of Application
The telework provisions in Chapter XII Bis apply to:
Geographic Scope: Throughout Mexican territory
Article 330-A specifies application to employment relationships meeting the telework definition “en el domicilio de la persona trabajadora bajo la modalidad de teletrabajo, o en el domicilio elegido por ésta” (at the teleworker’s home or at the location chosen by them).
Sectoral Scope: All economic sectors and industries, subject to the 40% threshold
The Federal Labor Law applies broadly to all employment relationships unless specifically excluded by other provisions.
4.2 Threshold-Based Exclusions
Article 330-A establishes that employment relationships NOT meeting the 40% threshold are excluded:
“No será considerado teletrabajo aquel que se realice de forma ocasional o esporádica.”
Workers performing remote work less than 40% of their total work time remain subject to general Federal Labor Law provisions applicable to regular employees, not the specialized telework chapter.
4.3 Categorical Exclusions
Certain categories of workers may be excluded from telework arrangements based on the nature of their work, though the statute does not enumerate specific excluded categories.
NOM-037-STPS-2023 addresses worker selection criteria but does not mandate categorical exclusions.
4.4 Special Considerations
Article 311 Workers: Workers under traditional home-based work arrangements (Article 311) are explicitly governed by that article rather than Chapter XII Bis, as stated in Article 311:
“Si el trabajo se ejecuta en condiciones distintas de las señaladas en este artículo se regirá por las disposiciones generales de esta Ley.”
English translation: “If work is performed under conditions different from those indicated in this article, it shall be governed by the general provisions of this Law.”
Independent Contractors: Persons providing services without subordination (independent contractors) fall outside the scope of the Federal Labor Law entirely, as the law requires an employment relationship (relación laboral subordinada).
4.5 NOM-037 Applicability
The Norma Oficial Mexicana NOM-037-STPS-2023 states in Section 2:
“La presente Norma Oficial Mexicana rige en toda la República Mexicana y aplica a todos los centros de trabajo que cuenten con personas trabajadoras bajo la modalidad de Teletrabajo.”
English translation: “This Official Mexican Standard governs throughout the Mexican Republic and applies to all workplaces that have workers under the telework modality.”
Scope: The health and safety standard applies to all employers with workers meeting the telework definition, regardless of:
- Company size
- Industry sector
- Number of teleworkers
- Whether telework is full-time or partial
Source: NOM-037-STPS-2023, Section 2 Available at: https://www.dof.gob.mx/nota_detalle.php?codigo=5691672&fecha=08/06/2023
4.6 Hybrid Arrangements
Workers performing both on-site and remote work qualify as teleworkers when remote work exceeds 40% of total work time. The telework provisions apply even when workers maintain partial on-site presence.
The statute does not create separate categories for full-time teleworkers versus hybrid teleworkers—the same regulatory framework applies to both.
Written Agreement Requirements
5.1 Mandatory Written Contract
Article 330-B establishes a strict written contract requirement:
“Las condiciones de trabajo se harán constar por escrito mediante un contrato y cada una de las partes conservará un ejemplar.”
English translation: “Working conditions shall be recorded in writing through a contract and each party shall keep a copy.”
Form Requirement: The agreement must be in writing. Oral telework arrangements do not comply with the statutory requirement.
Parties: Each party (employer and worker) must retain a copy of the written contract.
Source: Article 330-B, Ley Federal del Trabajo
5.2 Required Contract Contents
Article 330-B specifies that in addition to the general requirements of Article 25 of the Federal Labor Law, the telework contract must contain:
“I. Nombre, nacionalidad, edad, sexo y domicilio de las partes;”
English translation: “I. Name, nationality, age, sex and address of the parties;”
“II. Naturaleza y características del trabajo;”
English translation: “II. Nature and characteristics of the work;”
“III. Monto del salario, fecha y lugar o forma de pago;”
English translation: “III. Amount of salary, date and place or form of payment;”
“IV. El equipo e insumos de trabajo, incluyendo el relacionado con las obligaciones de seguridad y salud que se entregan a la persona trabajadora bajo la modalidad de teletrabajo;”
English translation: “IV. The work equipment and supplies, including those related to health and safety obligations provided to the teleworker;”
“V. Una descripción de las condiciones de trabajo, así como el monto que recibirá la persona trabajadora bajo la modalidad de teletrabajo por concepto de pago de servicios de internet y consumo de electricidad, y en su caso, la parte correspondiente al equipo de cómputo y mobiliario, por el cumplimiento de las obligaciones del patrón en materia de seguridad y salud en el trabajo;”
English translation: “V. A description of working conditions, as well as the amount the teleworker will receive for payment of internet services and electricity consumption, and where applicable, the corresponding portion for computer equipment and furniture, for compliance with the employer’s health and safety obligations;”
“VI. Los mecanismos de contacto y supervisión entre la persona trabajadora bajo la modalidad de teletrabajo y el patrón, los cuales deberán de establecer las condiciones de duración y distribución de horarios, siempre que no se exceda la jornada máxima legal, así como cuando es posible que la persona trabajadora bajo la modalidad de teletrabajo pueda desconectar los dispositivos vinculados a su trabajo, con el fin de delimitar los tiempos de localización y respuesta;”
English translation: “VI. The contact and supervision mechanisms between the teleworker and the employer, which must establish the conditions of duration and distribution of schedules, provided that the maximum legal workday is not exceeded, as well as when it is possible for the teleworker to disconnect devices linked to their work, in order to delimit response and availability times;”
“VII. Las responsabilidades respecto al resguardo de custodia de los equipos, programas y manejo de información que se provea a la persona trabajadora bajo la modalidad de teletrabajo;”
English translation: “VII. Responsibilities regarding safeguarding, custody of equipment, programs and handling of information provided to the teleworker;”
“VIII. Las medidas de productividad y de seguridad informática, vinculadas tanto con la información como con el equipo que en su caso deba cumplir la persona trabajadora bajo la modalidad de teletrabajo, y”
English translation: “VIII. Productivity measures and information security measures related to both information and equipment that the teleworker must comply with, and”
“IX. Otras disposiciones que establezcan obligaciones, derechos y responsabilidades que asumen tanto el patrón como la persona trabajadora bajo la modalidad de teletrabajo.”
English translation: “IX. Other provisions establishing obligations, rights and responsibilities assumed by both the employer and the teleworker.”
Source: Article 330-B, Ley Federal del Trabajo Available at: https://www.dof.gob.mx/nota_detalle.php?codigo=5609683&fecha=11/01/2021
5.3 Integration with General Contract Requirements
Article 330-B explicitly references Article 25 of the Federal Labor Law, which establishes general requirements for all employment contracts. The telework contract must include both the Article 25 elements AND the telework-specific elements.
Article 25 requires employment contracts to contain:
- Name, nationality, age, sex, civil status, and CURP (Unique Population Registry Code) of the worker and employer
- If employment is for specific work, time period, work-training, or indefinite term
- The service(s) to be provided
- The place(s) where services will be provided
- Working hours duration
- Salary amount, form and period of payment
- The training and productivity conditions
- Other conditions as agreed by the parties
These general requirements apply alongside the telework-specific elements.
5.4 Collective Bargaining Agreements
Article 330-B also provides:
“La modalidad de teletrabajo constará en el contrato colectivo de trabajo o en su defecto, en el reglamento interior de trabajo, de conformidad con lo dispuesto por esta Ley.”
English translation: “The telework modality shall be included in the collective bargaining agreement or, failing that, in the internal work regulations, in accordance with the provisions of this Law.”
This provision requires that when applicable:
- Collective bargaining agreements must address telework modality
- Alternatively, internal work regulations must cover telework arrangements
- These documents must comply with Federal Labor Law requirements
5.5 Modification of Existing Contracts
When converting an existing employment relationship from on-site to telework, the parties must execute a written amendment or new contract reflecting the telework arrangement and meeting all Article 330-B requirements.
Article 330-G addresses the conversion process, requiring voluntary written agreement (discussed in Section 14).
5.6 Contract Retention
Both employer and worker must maintain copies of the telework contract. The Federal Labor Law does not specify a mandatory retention period, though prudent practice and potential inspection requirements suggest indefinite retention during the employment relationship and retention following termination consistent with other labor records.
5.7 Consequences of Non-Compliance
Failure to execute a written telework contract meeting statutory requirements:
- May result in penalties under Article 1004 of the Federal Labor Law
- Does not invalidate the employment relationship (the relationship exists regardless of documentation)
- Creates evidentiary challenges in labor disputes
- May subject the employer to labor inspection findings and sanctions
Employer Legal Obligations
6.1 Overview of Employer Obligations
Article 330-E of the Federal Labor Law establishes specific obligations for employers of teleworkers. These obligations exist in addition to general employer obligations throughout the Federal Labor Law.
Article 330-E states:
“En modalidad de teletrabajo, los patrones tendrán las obligaciones especiales siguientes:”
English translation: “Under the telework modality, employers shall have the following special obligations:”
Source: Article 330-E, Ley Federal del Trabajo
6.2 Equipment Provision Obligation
Article 330-E, Fraction I mandates:
“I. Proporcionar, instalar y encargarse del mantenimiento de los equipos necesarios para el teletrabajo como equipo de cómputo, sillas ergonómicas, impresoras, entre otros;”
English translation: “I. Provide, install and handle maintenance of equipment necessary for telework such as computer equipment, ergonomic chairs, printers, among others;”
Scope of Obligation:
- Employers must provide all necessary work equipment
- Equipment includes but is not limited to: computers, ergonomic chairs, printers
- Employers must install provided equipment
- Employers must maintain provided equipment in working condition
- The list (“entre otros” / “among others”) is not exhaustive
The statute does not specify standards for “ergonomic chairs” or other equipment, but NOM-037-STPS-2023 provides technical guidance (discussed in Part 2).
6.3 Timely Payment Obligation
Article 330-E, Fraction II provides:
“II. Recibir oportunamente el trabajo y pagar los salarios en la forma y fechas estipuladas;”
English translation: “II. Receive work promptly and pay salaries in the form and on the dates stipulated;”
This restates the general obligation for all employers under Article 132, Fraction II of the Federal Labor Law, emphasizing its application to telework arrangements where physical proximity may differ.
6.4 Cost Assumption Obligation
Article 330-E, Fraction III establishes a critical employer obligation:
“III. Asumir los costos derivados del trabajo a través de la modalidad de teletrabajo, incluyendo, en su caso, el pago de servicios de telecomunicación y la parte proporcional de electricidad;”
English translation: “III. Assume costs derived from work through the telework modality, including, where applicable, payment for telecommunication services and the proportional part of electricity;”
Components:
- General Cost Principle: Employers must assume all costs “derived from” telework
- Telecommunication Services: Employers must pay for telecommunication services where applicable (“en su caso”)
- Proportional Electricity: Employers must pay the proportional portion of electricity consumed for telework
Proportionality: The statute requires payment of “la parte proporcional” (the proportional part), not full reimbursement of the worker’s entire utility bills. The exact calculation method is not specified in the statute.
Integration with Article 330-B: The written contract must specify “el monto que recibirá la persona trabajadora bajo la modalidad de teletrabajo por concepto de pago de servicios de internet y consumo de electricidad” (the amount the teleworker will receive for payment of internet services and electricity consumption).
6.5 Equipment Registry Obligation
Article 330-E, Fraction IV requires:
“IV. Llevar registro de los insumos entregados a las personas trabajadoras bajo la modalidad de teletrabajo, en cumplimiento a las disposiciones en materia de seguridad y salud en el trabajo establecidas por la Secretaría del Trabajo y Previsión Social;”
English translation: “IV. Keep a registry of supplies delivered to teleworkers, in compliance with health and safety provisions established by the Ministry of Labor and Social Welfare;”
Registry Requirements:
- Employers must maintain written records
- Records must document all supplies delivered to teleworkers
- Registry must comply with Ministry of Labor standards
- This obligation relates to health and safety compliance verification
The specific format and contents are addressed in NOM-037-STPS-2023.
6.6 Information Security Obligation
Article 330-E, Fraction V provides:
“V. Implementar mecanismos que preserven la seguridad de la información y datos utilizados por las personas trabajadoras en la modalidad de teletrabajo;”
English translation: “V. Implement mechanisms that preserve the security of information and data used by teleworkers;”
Scope:
- Employers must implement information security mechanisms
- Protection extends to all information and data used by teleworkers
- The statute does not specify particular security standards or technologies
- Implementation must be active, not merely theoretical or documented
This obligation intersects with general data protection laws applicable in Mexico, including the Ley Federal de Protección de Datos Personales en Posesión de los Particulares.
6.7 Right to Disconnect Obligation
Article 330-E, Fraction VI establishes:
“VI. Respetar el derecho a la desconexión de las personas trabajadoras en la modalidad de teletrabajo al término de la jornada laboral;”
English translation: “VI. Respect the right to disconnect of teleworkers at the end of the workday;”
Components:
- Employers must respect workers’ right to disconnect
- The right applies “al término de la jornada laboral” (at the end of the workday)
- “Respect” requires active compliance, not merely passive non-interference
The right to disconnect is discussed extensively in Part 2, Section 9.
6.8 Social Security Registration Obligation
Article 330-E, Fraction VII mandates:
“VII. Inscribir a las personas trabajadoras en la modalidad de teletrabajo al régimen obligatorio de la seguridad social, y”
English translation: “VII. Register teleworkers in the mandatory social security regime, and”
Requirements:
- All teleworkers must be registered with Instituto Mexicano del Seguro Social (IMSS)
- Registration requirements are identical to on-site workers
- Failure to register constitutes a serious violation
- Social security contributions are mandatory (discussed in Part 3, Section 13)
6.9 Training and Support Obligation
Article 330-E, Fraction VIII provides:
“VIII. Establecer los mecanismos de capacitación y asesoría necesarios para garantizar la adaptación, aprendizaje y el uso adecuado de las tecnologías de la información de las personas trabajadoras en la modalidad de teletrabajo, con especial énfasis en aquellas que cambien de modalidad presencial a teletrabajo.”
English translation: “VIII. Establish necessary training and advisory mechanisms to guarantee adaptation, learning and adequate use of information technologies by teleworkers, with special emphasis on those who change from on-site to telework modality.”
Components:
- Training Requirement: Employers must provide training
- Advisory Support: Employers must provide advisory/guidance support
- Scope: Training must cover adaptation, learning, and adequate technology use
- Special Emphasis: Workers converting from on-site to telework require particular attention
- Guarantee Standard: Mechanisms must “guarantee” (garantizar) results, not merely offer opportunity
The training may be provided remotely, in-person, or through mixed modalities.
6.10 Non-Discrimination Obligation
Article 330-D establishes:
“El patrón no podrá exigir a la persona trabajadora bajo la modalidad de teletrabajo que realice trabajos distintos a los convenidos en el contrato y deberá abstenerse de cualquier discriminación basada en el origen étnico o nacional, el género, la edad, la discapacidad, la condición social, las condiciones de salud, la religión, las condiciones migratorias, las opiniones, las preferencias sexuales o el estado civil.”
English translation: “The employer may not require the teleworker to perform work different from that agreed in the contract and must refrain from any discrimination based on ethnic or national origin, gender, age, disability, social condition, health conditions, religion, immigration status, opinions, sexual preferences or marital status.”
Prohibitions:
- Requiring work outside contracted scope
- Discrimination on enumerated grounds (non-exhaustive list)
6.11 Equality of Treatment Obligation
Article 330-H provides:
“El patrón debe promover el equilibrio de la relación laboral de las personas trabajadoras en la modalidad de teletrabajo, a fin de que gocen de un trabajo digno o decente y de igualdad de trato en cuanto a remuneración, capacitación, formación, seguridad social, acceso a mejores oportunidades laborales y demás condiciones que ampara el artículo 2o. de la presente Ley a los trabajadores presenciales que prestan sus servicios en la sede de la empresa.”
English translation: “The employer must promote balance in the employment relationship of teleworkers, so that they enjoy decent work and equal treatment regarding remuneration, training, education, social security, access to better job opportunities and other conditions protected by Article 2 of this Law for on-site workers who provide services at the company’s premises.”
Equal Treatment Requirements:
- Remuneration
- Training and education
- Social security
- Access to promotional opportunities
- All other conditions protected by Article 2
Teleworkers cannot be treated less favorably than comparable on-site workers.
6.12 Gender Perspective Obligation
Article 330-H continues:
“Asimismo, deberá observar una perspectiva de género que permita conciliar la vida personal y la disponibilidad de las personas trabajadoras bajo la modalidad de teletrabajo en la jornada laboral.”
English translation: “Likewise, [the employer] must observe a gender perspective that allows reconciling personal life and the availability of teleworkers during the workday.”
This provision requires employers to consider work-life balance issues, particularly those affecting women workers, in structuring telework arrangements.
Equipment and Expense Legal Requirements
7.1 Statutory Equipment Provision Requirements
Article 330-E, Fraction I of the Federal Labor Law establishes the foundational equipment obligation:
“I. Proporcionar, instalar y encargarse del mantenimiento de los equipos necesarios para el teletrabajo como equipo de cómputo, sillas ergonómicas, impresoras, entre otros;”
English translation: “I. Provide, install and handle maintenance of equipment necessary for telework such as computer equipment, ergonomic chairs, printers, among others;”
7.2 Required Equipment Categories
The statute provides an illustrative, non-exhaustive list (“entre otros” / “among others”) of required equipment:
Computer Equipment (“equipo de cómputo”):
- Desktop computers
- Laptop computers
- Tablets or other computing devices as necessary for work performance
Ergonomic Chairs (“sillas ergonómicas”):
- Chairs meeting ergonomic standards
- Suitable for extended work periods
- Supporting worker health and safety
Printers (“impresoras”):
- Printing equipment when necessary for job functions
Other Equipment (“entre otros”):
- Any additional equipment necessary for the specific telework position
- May include monitors, keyboards, mice, headsets, webcams, etc.
7.3 NOM-037 Equipment Standards
NOM-037-STPS-2023 Section 5.1 provides specific employer obligations:
“El patrón debe: a) Proporcionar a las personas trabajadoras bajo la modalidad de Teletrabajo los equipos necesarios, incluyendo mobiliario ergonómico, tales como: silla, mesa o superficie de trabajo, así como equipo de cómputo, y en su caso, impresoras, escáneres, teléfonos celulares inteligentes, tabletas electrónicas, entre otros.”
English translation: “The employer must: a) Provide teleworkers with necessary equipment, including ergonomic furniture, such as: chair, table or work surface, as well as computer equipment, and where applicable, printers, scanners, smartphones, electronic tablets, among others.”
Source: NOM-037-STPS-2023, Section 5.1 Available at: https://www.dof.gob.mx/nota_detalle.php?codigo=5691672&fecha=08/06/2023
Additional NOM-037 Requirements:
The standard requires employers to provide ergonomic accessories (“aditamentos ergonómicos”) when necessary, as determined through workplace assessments.
7.4 Installation and Maintenance Obligations
The employer’s obligation extends beyond mere provision to include:
Installation: Employers must install provided equipment. The statute does not specify whether installation must occur physically at the worker’s location or whether remote installation support satisfies this requirement.
Maintenance: Employers must “encargarse del mantenimiento” (handle maintenance), including:
- Repair of malfunctioning equipment
- Replacement of defective equipment
- Software updates and technical support
- Preventive maintenance as needed
7.5 Telecommunications and Electricity Cost Requirements
Article 330-E, Fraction III establishes cost reimbursement obligations:
“III. Asumir los costos derivados del trabajo a través de la modalidad de teletrabajo, incluyendo, en su caso, el pago de servicios de telecomunicación y la parte proporcional de electricidad;”
English translation: “III. Assume costs derived from work through the telework modality, including, where applicable, payment for telecommunication services and the proportional part of electricity;”
7.6 Telecommunication Services
Scope: Employers must pay for telecommunication services “en su caso” (where applicable), which includes:
- Internet service costs
- Mobile phone service when required for work
- Other telecommunications necessary for telework performance
Payment Method: Article 330-B, Fraction V requires the written contract to specify “el monto que recibirá la persona trabajadora bajo la modalidad de teletrabajo por concepto de pago de servicios de internet” (the amount the teleworker will receive for payment of internet services).
7.7 Proportional Electricity Costs
Proportionality Standard: Employers must pay “la parte proporcional de electricidad” (the proportional part of electricity).
Calculation: The statute does not specify the calculation methodology for determining proportional electricity costs. Article 330-B, Fraction V requires the contract to establish the specific amount.
Reporting Obligation: Article 330-F, Fraction II requires teleworkers to “informar con oportunidad sobre los costos pactados para el uso de los servicios de telecomunicaciones y del consumo de electricidad” (promptly inform about agreed costs for use of telecommunications services and electricity consumption).
7.8 IMSS Guidance on Cost Payments
The Instituto Mexicano del Seguro Social issued Criterion 01/2024/NV/SBC-LSS-27-I addressing telework cost payments and social security contribution calculations.
Published: Diario Oficial de la Federación, March 22, 2024 Acuerdo: ACDO.AS2.HCT.270224/37.P.DIR
The criterion establishes:
“Las prestaciones en materia de teletrabajo derivadas de las obligaciones patronales de proporcionar, instalar y encargarse del mantenimiento de los equipos necesarios para el teletrabajo, así como de asumir los costos correspondientes al pago de la citada modalidad de trabajo especial –incluyendo, en su caso, el pago de servicios de telecomunicación y la parte proporcional de electricidad– no integran al salario base de cotización en términos de la exclusión prevista en el artículo 27, fracción I, de la Ley del Seguro Social.”
English translation: “Telework benefits derived from employer obligations to provide, install and handle maintenance of equipment necessary for telework, as well as assume corresponding costs for this special work modality—including, where applicable, payment for telecommunication services and the proportional part of electricity—do not integrate into the salary base for contributions under the exclusion provided in Article 27, Section I, of the Social Security Law.”
Source: Diario Oficial de la Federación, March 22, 2024 Available at: https://www.gob.mx/imss/prensa/el-imss-emite-criterio-orientativo-en-materia-de-teletrabajo
Key Points from IMSS Criterion:
- Equipment and cost reimbursements properly classified as work tools do not integrate into social security contribution calculations
- Payments must be properly documented in the employment contract
- Payments must not be disguised salary payments
- The IMSS considers payments not meeting these criteria as improper practices subject to penalties
7.9 Equipment Registry and Record-Keeping
Article 330-E, Fraction IV requires:
“IV. Llevar registro de los insumos entregados a las personas trabajadoras bajo la modalidad de teletrabajo, en cumplimiento a las disposiciones en materia de seguridad y salud en el trabajo establecidas por la Secretaría del Trabajo y Previsión Social;”
English translation: “IV. Keep a registry of supplies delivered to teleworkers, in compliance with health and safety provisions established by the Ministry of Labor and Social Welfare;”
Registry Requirements:
NOM-037-STPS-2023 Section 5.1(b) specifies:
Employers must maintain an updated list (“listado actualizado”) of all teleworkers.
Documentation: Records must include:
- Identification of equipment provided
- Date of delivery
- Equipment specifications
- Maintenance records
- Worker acknowledgment of receipt
7.10 Worker Equipment Obligations
Article 330-F, Fraction I establishes worker obligations regarding provided equipment:
“I. Tener el mayor cuidado en la guarda y conservación de los equipos, materiales y útiles que reciban del patrón;”
English translation: “I. Exercise the greatest care in safeguarding and preserving equipment, materials and supplies received from the employer;”
Standard of Care: Workers must exercise “el mayor cuidado” (the greatest care), representing a high standard of responsibility.
Scope: The obligation extends to:
- Equipment
- Materials
- Supplies
- All items provided by the employer for telework
7.11 Labor Inspector Verification
Article 330-K, Fraction I grants labor inspectors authority to:
“I. Comprobar que los patrones lleven registro de los insumos entregados a las personas trabajadoras en la modalidad de teletrabajo, en cumplimiento a las obligaciones de seguridad y salud en el trabajo;”
English translation: “I. Verify that employers keep records of supplies delivered to teleworkers, in compliance with health and safety obligations;”
Inspectors may request documentation demonstrating compliance with equipment provision and registration requirements.
Working Hours and Overtime Regulations
8.1 Applicable Maximum Working Hours
General working hour limitations established in Articles 60-61 of the Federal Labor Law apply to telework arrangements:
Article 60 defines three types of workdays:
“Jornada diurna es la comprendida entre las seis y las veinte horas.”
English translation: “Daytime workday is that between six o’clock and twenty o’clock.”
“Jornada nocturna es la comprendida entre las veinte y las seis horas.”
English translation: “Nighttime workday is that between twenty o’clock and six o’clock.”
“Jornada mixta es la que comprende períodos de tiempo de las jornadas diurna y nocturna, siempre que el período nocturno sea menor de tres horas y media, pues si comprende tres y media o más, se reputará jornada nocturna.”
English translation: “Mixed workday is that which comprises time periods from both daytime and nighttime workdays, provided the nighttime period is less than three and a half hours, as if it comprises three and a half hours or more, it shall be considered a nighttime workday.”
Source: Article 60, Ley Federal del Trabajo
Article 61 establishes maximum durations:
“La duración máxima de la jornada será: ocho horas la diurna, siete la nocturna y siete horas y media la mixta.”
English translation: “Maximum workday duration shall be: eight hours for daytime, seven hours for nighttime and seven and a half hours for mixed.”
Source: Article 61, Ley Federal del Trabajo Available at: https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf
Application to Telework:
These maximum durations apply equally to telework arrangements. Article 330-B, Fraction VI requires telework contracts to establish “las condiciones de duración y distribución de horarios, siempre que no se exceda la jornada máxima legal” (conditions of duration and distribution of schedules, provided the maximum legal workday is not exceeded).
8.2 Weekly Maximum Hours
The Federal Labor Law establishes a weekly maximum of 48 hours across six workdays (Article 69):
“Por cada seis días de trabajo disfrutará el trabajador de un día de descanso, por lo menos, con goce de salario íntegro.”
English translation: “For every six days of work, the worker shall enjoy at least one day of rest with full salary.”
Current Status: As of December 2024, Mexican law maintains the 48-hour weekly maximum. Proposals to reduce the workweek to 40 hours have been discussed but not enacted.
Source: Article 69, Ley Federal del Trabajo
8.3 Telework Schedule Specification
Article 330-B, Fraction VI requires written contracts to specify:
“VI. Los mecanismos de contacto y supervisión entre la persona trabajadora bajo la modalidad de teletrabajo y el patrón, los cuales deberán de establecer las condiciones de duración y distribución de horarios, siempre que no se exceda la jornada máxima legal, así como cuando es posible que la persona trabajadora bajo la modalidad de teletrabajo pueda desconectar los dispositivos vinculados a su trabajo, con el fin de delimitar los tiempos de localización y respuesta;”
English translation: “VI. Contact and supervision mechanisms between the teleworker and the employer, which must establish conditions of duration and distribution of schedules, provided the maximum legal workday is not exceeded, as well as when it is possible for the teleworker to disconnect devices linked to their work, in order to delimit response and availability times;”
Requirements:
- Contracts must specify schedule duration
- Contracts must specify schedule distribution
- Maximum legal hours cannot be exceeded
- Contracts must specify when disconnection is permitted
- Response time expectations must be delimited
8.4 Overtime Regulations
Article 66 of the Federal Labor Law permits overtime under restricted conditions:
“Podrá también prolongarse la jornada de trabajo por circunstancias extraordinarias, sin exceder nunca de tres horas diarias ni de tres veces en una semana.”
English translation: “The workday may also be extended due to extraordinary circumstances, never exceeding three hours daily nor three times per week.”
Overtime Limits:
- Maximum 3 hours per day
- Maximum 3 times per week
- Maximum 9 hours of overtime per week
These limits apply equally to teleworkers.
8.5 Overtime Compensation
Article 67 establishes overtime payment rates:
“Las horas de trabajo extraordinario se pagarán con un ciento por ciento más del salario que corresponda a las horas de la jornada.”
English translation: “Overtime hours shall be paid at one hundred percent more than the salary corresponding to workday hours.”
Payment Rate: Overtime compensation equals 200% of the regular hourly rate (regular rate plus 100% premium).
Excessive Overtime: Article 68 provides:
“La prolongación del tiempo extraordinario que exceda de nueve horas a la semana, obliga al patrón a pagar al trabajador el tiempo excedente con un doscientos por ciento más del salario que corresponda a las horas de la jornada, sin perjuicio de las sanciones establecidas en esta Ley.”
English translation: “Extension of overtime exceeding nine hours per week obliges the employer to pay the worker for excess time at two hundred percent more than the salary corresponding to workday hours, without prejudice to sanctions established in this Law.”
Excessive Overtime Rate: Overtime beyond 9 weekly hours is compensated at 300% of regular hourly rate (regular rate plus 200% premium), plus potential statutory penalties.
8.6 Voluntary Nature of Overtime
Article 68 establishes:
“Los trabajadores no están obligados a prestar sus servicios por un tiempo mayor del permitido de este capítulo.”
English translation: “Workers are not obligated to provide services for time exceeding that permitted in this chapter.”
Workers may refuse overtime requests exceeding statutory maximums. Even within statutory limits, best practices suggest treating overtime as voluntary absent emergency circumstances.
8.7 Rest Breaks
Article 63 requires:
“Durante la jornada continua de trabajo se concederá al trabajador un descanso de media hora, por lo menos.”
English translation: “During a continuous workday, the worker shall be granted a rest period of at least half an hour.”
This requirement applies to teleworkers during continuous work periods.
8.8 Work Time Recording
While the Federal Labor Law does not explicitly require time-tracking systems for all employees, NOM-037-STPS-2023 and good labor practices suggest employers should maintain records documenting:
- Daily start and end times
- Break periods
- Overtime hours worked
- Days worked and rest days
These records serve both compliance verification and wage calculation purposes.
8.9 Flexible Schedule Arrangements
Article 59 permits parties to agree on schedule flexibility:
“El trabajador y el patrón fijarán la duración de la jornada de trabajo, sin que pueda exceder los máximos legales.”
English translation: “The worker and employer shall establish the duration of the workday, provided it does not exceed legal maximums.”
“Los trabajadores y el patrón podrán repartir las horas de trabajo, a fin de permitir a los primeros el reposo del sábado en la tarde o cualquier modalidad equivalente.”
English translation: “Workers and the employer may distribute work hours to allow the former rest on Saturday afternoon or any equivalent modality.”
Telework arrangements may incorporate flexible scheduling provided maximum daily and weekly hours are not exceeded.
Right to Disconnect
9.1 Statutory Right to Disconnect
Article 330-E, Fraction VI of the Federal Labor Law establishes:
“VI. Respetar el derecho a la desconexión de las personas trabajadoras en la modalidad de teletrabajo al término de la jornada laboral;”
English translation: “VI. Respect the right to disconnect of teleworkers at the end of the workday;”
Source: Article 330-E, Fraction VI, Ley Federal del Trabajo Available at: https://www.dof.gob.mx/nota_detalle.php?codigo=5609683&fecha=11/01/2021
Effective Date: This provision became effective January 12, 2021.
9.2 NOM-037 Definition
NOM-037-STPS-2023 provides a comprehensive definition of the right to disconnect:
“Desconexión: El derecho del trabajador a apartarse del trabajo (incluida la desconexión de las TIC de manera digital) y abstenerse de participar en cualquier tipo de comunicación con el centro de trabajo al término de la jornada laboral, en los horarios no laborables, vacaciones, permisos y licencias.”
English translation: “Disconnection: The worker’s right to separate from work (including digital disconnection from ICT) and refrain from participating in any type of communication with the workplace at the end of the workday, during non-working hours, vacations, permits and leaves.”
Source: NOM-037-STPS-2023, Section 4 (Definitions) Available at: https://www.dof.gob.mx/nota_detalle.php?codigo=5691672&fecha=08/06/2023
9.3 Scope of Protection
The right to disconnect protects workers from:
During Non-Working Periods:
- After the workday ends
- During non-working hours
- On rest days
- During vacation periods
- During authorized leaves and permits
- During sick leave
Protected Activities:
- Physical separation from work location (even when working from home)
- Digital disconnection from information and communication technologies
- Abstention from any workplace communication
- Refusal to respond to work-related contacts
9.4 Employer Obligations
Article 330-E, Fraction VI uses the imperative “respetar” (respect), creating an affirmative obligation. Employers must:
Refrain From:
- Contacting workers outside working hours
- Requiring responses during non-working periods
- Penalizing workers for exercising disconnection rights
- Creating workplace cultures that discourage disconnection
Actively Ensure:
- Policies recognizing disconnection rights
- Training for supervisors on disconnection requirements
- Contract provisions delimiting availability expectations
9.5 Contract Specification Requirements
Article 330-B, Fraction VI requires written contracts to address disconnection:
The contract must specify “cuando es posible que la persona trabajadora bajo la modalidad de teletrabajo pueda desconectar los dispositivos vinculados a su trabajo, con el fin de delimitar los tiempos de localización y respuesta” (when it is possible for the teleworker to disconnect devices linked to their work, in order to delimit response and availability times).
Required Elements:
- Specification of when disconnection is permitted
- Delimitation of response time expectations
- Clarification of availability requirements
9.6 NOM-037 Implementation Requirements
NOM-037-STPS-2023 Section 5.1(c) requires employers to establish a written telework policy that includes:
“Se establezca por escrito, implante, mantenga y difunda en el centro de trabajo y entre las personas trabajadoras bajo la modalidad de Teletrabajo una Política de Teletrabajo que cumpla con los requisitos señalados en la propia Norma;”
English translation: “Establish in writing, implement, maintain and disseminate in the workplace and among teleworkers a Telework Policy that complies with requirements indicated in the Standard itself;”
Policy Requirements (Appendix 1 of NOM-037):
The policy must address the right to disconnect, including:
- Clear definition of working hours
- Procedures for emergency contact exceptions
- Prohibition against requiring responses outside working hours
- Protection against retaliation for exercising disconnection rights
9.7 Exceptions to Disconnection Right
Neither the Federal Labor Law nor NOM-037-STPS-2023 explicitly enumerate exceptions to the disconnection right. However, general labor law principles suggest limited exceptions may exist for:
Emergency Situations: Article 65 of the Federal Labor Law addresses emergencies:
“En los casos de siniestro o riesgo inminente en que peligre la vida del trabajador, de sus compañeros o del patrón, o la existencia misma de la empresa, la jornada de trabajo podrá prolongarse por el tiempo estrictamente indispensable para evitar esos males.”
English translation: “In cases of disaster or imminent risk where the life of the worker, their colleagues or the employer is endangered, or the very existence of the company, the workday may be extended for the time strictly indispensable to avoid these harms.”
Such exceptional circumstances might justify limited contact outside normal hours, but:
- Must involve genuine emergencies
- Contact must be strictly necessary
- Cannot become routine practice
- Must not undermine the general disconnection right
9.8 Penalties for Violations
The Federal Labor Law does not establish specific penalties exclusively for disconnection right violations. However, violations may constitute:
Labor Law Violations: Article 1004 establishes fines for employers failing to comply with labor law obligations, calculated based on the Unidad de Medida y Actualización (UMA – Unit of Measurement and Update).
Potential Grounds for Claims: Workers may potentially assert disconnection right violations as:
- Modification of working conditions
- Workplace harassment
- Violation of contractual terms
- General labor law non-compliance
9.9 Worker Rights and Protections
Workers exercising disconnection rights are protected against:
Retaliation: Article 330-D’s anti-discrimination provisions protect against adverse employment actions based on exercising legal rights.
Adverse Actions: Employers cannot penalize workers through:
- Disciplinary measures
- Negative performance evaluations
- Denial of benefits or opportunities
- Constructive dismissal
9.10 Practical Implementation
While the statute establishes the right, practical implementation requires:
Clear Policies: Written policies distributed to all teleworkers and supervisors
Training: Education for management on disconnection obligations
Cultural Change: Organizational commitment to respecting work-life boundaries
Technical Solutions: Tools supporting scheduled communications and automated responses
Monitoring: Regular assessment of disconnection right compliance
Health and Safety Legal Requirements
10.1 Statutory Health and Safety Framework
Article 330-J of the Federal Labor Law establishes the foundation for health and safety standards:
“Las condiciones especiales de seguridad y salud para los trabajos desarrollados al amparo del presente Capítulo serán establecidas por la Secretaría del Trabajo y Previsión Social en una Norma Oficial Mexicana, misma que deberá considerar a los factores ergonómicos, psicosociales, y otros riesgos que pudieran causar efectos adversos para la vida, integridad física o salud de las personas trabajadoras que se desempeñen en la modalidad de teletrabajo.”
English translation: “Special health and safety conditions for work performed under this Chapter shall be established by the Ministry of Labor and Social Welfare in an Official Mexican Standard, which must consider ergonomic factors, psychosocial factors, and other risks that could cause adverse effects on the life, physical integrity or health of teleworkers.”
Source: Article 330-J, Ley Federal del Trabajo
10.2 NOM-037-STPS-2023 Objective
NOM-037-STPS-2023 Section 1 states its purpose:
“Establecer las condiciones de seguridad y salud en el trabajo en los lugares de trabajo en donde las personas trabajadoras bajo la modalidad de Teletrabajo realicen sus actividades, a fin de prevenir accidentes y enfermedades, así como promover un ambiente laboral seguro y saludable.”
English translation: “To establish health and safety conditions at work in workplaces where teleworkers perform their activities, in order to prevent accidents and illnesses, as well as promote a safe and healthy work environment.”
Source: NOM-037-STPS-2023, Section 1 Available at: https://www.dof.gob.mx/nota_detalle.php?codigo=5691672&fecha=08/06/2023
10.3 Workplace Conditions Requirements
NOM-037-STPS-2023 Section 5.2(a) requires that proposed telework locations must:
“Se cuente con un listado actualizado de las personas trabajadoras bajo la modalidad de Teletrabajo”
English translation: “Have an updated list of teleworkers”
“Se disponga en el lugar de trabajo de conectividad para el uso y manejo de las Tecnologías de la Información y Comunicación, y que cuente con condiciones de seguridad y salud en el trabajo, con énfasis en el buen estado de las instalaciones eléctrica; con iluminación, ventilación y condiciones ergonómicas.”
English translation: “The workplace must have connectivity for use and management of Information and Communication Technologies, and have health and safety conditions at work, with emphasis on good condition of electrical installations; with lighting, ventilation and ergonomic conditions.”
Required Conditions:
- Connectivity for ICT use
- Electrical installation safety
- Adequate lighting
- Proper ventilation
- Ergonomic conditions
10.4 Workplace Verification Methods
NOM-037-STPS-2023 Section 5.2(e) establishes two verification methods:
Method 1 – Physical Inspection:
The workplace Health and Safety Committee (“Comisión de Seguridad e Higiene”) may conduct physical visits to teleworkers’ locations, subject to worker authorization.
Method 2 – Self-Assessment:
Employers may provide teleworkers with a verification checklist to complete, with remote verification through photographic or video evidence.
The employer chooses which verification method to employ.
10.5 Verification Checklist
Appendix 3 of NOM-037-STPS-2023 provides a model verification checklist (“Lista de verificación de las condiciones de seguridad y salud en el lugar de trabajo”) covering:
Physical Conditions:
- Adequate lighting levels
- Proper ventilation
- Suitable temperature
- Clean and organized space
- Electrical installation safety
- Fire safety elements
Ergonomic Factors:
- Appropriate work surface
- Ergonomic seating
- Proper equipment positioning
- Adequate workspace dimensions
Psychosocial Factors:
- Work-life balance support
- Appropriate workload
- Clear role definition
10.6 Ergonomic Requirements
NOM-037-STPS-2023 Section 5.1(a) specifically requires employers to provide:
“Mobiliario ergonómico, tales como: silla, mesa o superficie de trabajo, así como equipo de cómputo, y en su caso, impresoras, escáneres, teléfonos celulares inteligentes, tabletas electrónicas, entre otros.”
English translation: “Ergonomic furniture, such as: chair, table or work surface, as well as computer equipment, and where applicable, printers, scanners, smartphones, electronic tablets, among others.”
Appendix 5 of NOM-037-STPS-2023 provides recommendations for selecting ergonomic chairs, including specifications for:
- Adjustable seat height
- Lumbar support
- Armrest adjustability
- Seat depth and width
- Base stability (five-point base with casters)
10.7 Training Requirements
NOM-037-STPS-2023 Section 8 establishes training obligations:
“El patrón debe proporcionar capacitación y adiestramiento a las personas trabajadoras bajo la modalidad de Teletrabajo”
English translation: “The employer must provide training and instruction to teleworkers”
Required Training Topics:
Section 8.1 specifies training must address:
- Risk Information: “Los riesgos relacionados con el Teletrabajo y la posible exposición a agentes físicos y factores de riesgo ergonómico y psicosocial”
English translation: “Risks related to Telework and possible exposure to physical agents and ergonomic and psychosocial risk factors”
- Health and Safety Conditions: “Las condiciones de seguridad y salud en el trabajo”
English translation: “Health and safety conditions at work”
- Technology Use: “Los conocimientos necesarios para el manejo de las Tecnologías de la Información y Comunicación para el teletrabajo”
English translation: “Knowledge necessary for handling Information and Communication Technologies for telework”
Training Modality: Section 8.2 permits training through remote, in-person, or mixed modalities, and such training is part of the workday.
10.8 Health Examination Requirements
NOM-037-STPS-2023 Section 5.3(d) references NOM-030-STPS-2009 regarding medical examinations:
“Practicar los exámenes médicos que corresponda a las personas trabajadoras bajo la modalidad de Teletrabajo de conformidad con la NOM-030-STPS-2009”
English translation: “Conduct medical examinations corresponding to teleworkers in accordance with NOM-030-STPS-2009”
NOM-030-STPS-2009 establishes requirements for preventive occupational health services, including periodic medical examinations.
10.9 Accident Reporting
NOM-037-STPS-2023 Section 5.3(d) also requires:
“Dar seguimiento a los avisos de accidente de trabajo que le reporten las personas trabajadoras bajo la modalidad de Teletrabajo o sus familiares, cuando estén relacionados con un accidente en el lugar de trabajo, con motivo o en ejercicio de sus actividades de teletrabajo”
English translation: “Follow up on work accident notices reported by teleworkers or their families when related to an accident at the workplace, due to or in the exercise of their telework activities”
Teleworkers must report work-related accidents occurring in their telework location, and employers must investigate and respond appropriately.
10.10 Psychosocial Risk Factors
Article 330-J requires consideration of “factores psicosociales” (psychosocial factors).
NOM-035-STPS-2018 (“Factores de riesgo psicosocial en el trabajo-Identificación, análisis y prevención”) establishes requirements for identifying and preventing psychosocial risks in all workplaces, including telework settings.
Employers must assess and address psychosocial risks such as:
- Excessive workload
- Unclear role definition
- Interference between work and personal life
- Workplace violence and harassment
- Inadequate leadership and relationships
Source: NOM-035-STPS-2018
10.11 Reversibility for Health and Safety Reasons
NOM-037-STPS-2023 Section 5.3(e) requires employers to establish:
“Mecanismos para la reversibilidad de la modalidad de teletrabajo a presencial, cuando la persona trabajadora bajo la modalidad de Teletrabajo informe al patrón de alguna condición, o alteración de las condiciones de seguridad y salud en el trabajo, que justifique el regreso al trabajo presencial, o porque así convenga a sus intereses.”
English translation: “Mechanisms for reversibility from telework to on-site modality when the teleworker informs the employer of any condition or alteration of health and safety conditions at work that justifies return to on-site work, or because it suits their interests.”
Workers may request return to on-site work due to health and safety concerns, and employers must have mechanisms to accommodate such requests.
10.12 Special Protections
NOM-037-STPS-2023 incorporates specific protections:
Gender Perspective: Section 5.3(f) requires:
“Contar con mecanismos de atención para casos de violencia familiar que consideren, entre otras cosas, el retorno a la modalidad presencial de manera temporal o permanente.”
English translation: “Have attention mechanisms for cases of family violence that consider, among other things, return to on-site modality temporarily or permanently.”
Lactation Rights: The standard recognizes rights of nursing mothers to appropriate breaks and conditions for milk expression during the workday.
Data Protection and Privacy Requirements
11.1 Information Security Obligation
Article 330-E, Fraction V establishes:
“V. Implementar mecanismos que preserven la seguridad de la información y datos utilizados por las personas trabajadoras en la modalidad de teletrabajo;”
English translation: “V. Implement mechanisms that preserve the security of information and data used by teleworkers;”
Source: Article 330-E, Fraction V, Ley Federal del Trabajo
Scope: Employers must implement active security mechanisms protecting:
- All information used by teleworkers
- All data handled in telework arrangements
- Both employer-owned and client information
- Personal data and business information
11.2 Privacy Protection in Supervision
Article 330-I establishes limits on supervision methods:
“Los mecanismos, sistemas operativos y cualquier tecnología utilizada para supervisar el teletrabajo deberán ser proporcionales a su objetivo, garantizando el derecho a la intimidad de las personas trabajadoras bajo la modalidad de teletrabajo, y respetando el marco jurídico aplicable en materia de protección de datos personales.”
English translation: “Mechanisms, operating systems and any technology used to supervise telework must be proportional to their objective, guaranteeing the right to privacy of teleworkers, and respecting the applicable legal framework regarding personal data protection.”
Source: Article 330-I, Ley Federal del Trabajo
Key Requirements:
- Proportionality: Supervision methods must be proportional to legitimate business objectives
- Privacy Rights: Must guarantee workers’ privacy rights
- Data Protection Compliance: Must comply with applicable data protection laws
11.3 Limitations on Video and Audio Monitoring
Article 330-I continues:
“Solamente podrán utilizarse cámaras de video y micrófonos para supervisar el teletrabajo de manera extraordinaria, o cuando la naturaleza de las funciones desempeñadas por la persona trabajadora bajo la modalidad de teletrabajo lo requiera.”
English translation: “Video cameras and microphones may only be used to supervise telework extraordinarily, or when the nature of functions performed by the teleworker requires it.”
Restrictions:
- Video/audio monitoring is prohibited as a routine practice
- Permitted only “extraordinarily” (exceptionally)
- Permitted only when job nature requires it
- Must still comply with proportionality and privacy requirements
11.4 Applicable Data Protection Laws
Mexico’s primary personal data protection statute is:
Ley Federal de Protección de Datos Personales en Posesión de los Particulares
English translation: “Federal Law on Protection of Personal Data Held by Private Parties”
Publication: Diario Oficial de la Federación, July 5, 2010
This law establishes rights and obligations regarding personal data processing, including:
- Consent requirements
- Purpose specification
- Data minimization
- Security measures
- Individual rights (access, rectification, cancellation, opposition)
Source: Available at https://www.diputados.gob.mx/LeyesBiblio/pdf/LFPDPPP.pdf
The regulatory authority is the Instituto Nacional de Transparencia, Acceso a la Información y Protección de Datos Personales (INAI).
11.5 Worker Obligations
Article 330-F, Fraction VII requires teleworkers to:
“VII. Atender las políticas y los mecanismos de protección de datos e información establecidos por el patrón en el desempeño de sus actividades como persona trabajadora bajo la modalidad de teletrabajo, así como las restricciones sobre el uso y almacenamiento de información.”
English translation: “VII. Follow policies and mechanisms for data and information protection established by the employer in performing their activities as a teleworker, as well as restrictions on information use and storage.”
Teleworkers must:
- Follow employer data protection policies
- Comply with information security mechanisms
- Observe usage restrictions
- Respect storage limitations
11.6 Confidentiality and Information Security
Article 330-B, Fraction VII requires contracts to specify:
“VII. Las responsabilidades respecto al resguardo de custodia de los equipos, programas y manejo de información que se provea a la persona trabajadora bajo la modalidad de teletrabajo;”
English translation: “VII. Responsibilities regarding safeguarding, custody of equipment, programs and handling of information provided to the teleworker;”
Contracts must clearly delineate worker responsibilities for:
- Equipment security
- Program/software protection
- Information handling
- Data custody
11.7 Information Security Measures
Article 330-B, Fraction VIII requires contracts to address:
“VIII. Las medidas de productividad y de seguridad informática, vinculadas tanto con la información como con el equipo que en su caso deba cumplir la persona trabajadora bajo la modalidad de teletrabajo”
English translation: “VIII. Productivity measures and information security measures related to both information and equipment that the teleworker must comply with”
Contracts must specify:
- Security protocols
- Access controls
- Encryption requirements
- Backup procedures
- Incident reporting procedures
11.8 NOM-037 Policy Requirements
NOM-037-STPS-2023 requires employers to establish written telework policies addressing information security.
Appendix 1 (Política de Teletrabajo – informativo) suggests policies should cover:
- Authorized software and applications
- Password management
- Secure network connection requirements
- Prohibited activities
- Data breach reporting
- Consequences for security violations
11.9 Intersection with Labor Confidentiality
Article 134, Fraction XIII of the Federal Labor Law imposes a general confidentiality obligation:
“XIII. Guardar escrupulosamente los secretos técnicos, comerciales y de fabricación de los productos a cuya elaboración concurran directa o indirectamente, o de los cuales tengan conocimiento por razón del trabajo que desempeñen, así como de los asuntos administrativos reservados, cuya divulgación pueda causar perjuicios a la empresa.”
English translation: “XIII. Scrupulously guard technical, commercial and manufacturing secrets of products in whose preparation they participate directly or indirectly, or of which they have knowledge by reason of the work they perform, as well as confidential administrative matters whose disclosure could cause harm to the company.”
This general obligation applies equally to teleworkers and on-site workers.
11.10 Breach Consequences
Violations of information security or data protection requirements may result in:
For Employers:
- Administrative penalties under data protection laws
- Labor law violation penalties
- Civil liability for damages
- Criminal penalties for serious data breaches
For Workers:
- Disciplinary action up to termination
- Civil liability for damages caused
- Potential criminal liability for intentional disclosure or theft
Employee Legal Rights and Protections
12.1 Equality of Treatment
Article 330-H establishes a comprehensive equality principle:
“El patrón debe promover el equilibrio de la relación laboral de las personas trabajadoras en la modalidad de teletrabajo, a fin de que gocen de un trabajo digno o decente y de igualdad de trato en cuanto a remuneración, capacitación, formación, seguridad social, acceso a mejores oportunidades laborales y demás condiciones que ampara el artículo 2o. de la presente Ley a los trabajadores presenciales que prestan sus servicios en la sede de la empresa.”
English translation: “The employer must promote balance in the employment relationship of teleworkers, so that they enjoy decent work and equal treatment regarding remuneration, training, education, social security, access to better job opportunities and other conditions protected by Article 2 of this Law for on-site workers who provide services at the company’s premises.”
Source: Article 330-H, Ley Federal del Trabajo
Protected Areas of Equality:
- Remuneration
- Training and education
- Social security
- Access to promotional opportunities
- All other employment conditions
12.2 Salary Equality Verification
Article 330-K, Fraction II grants labor inspectors authority to:
“II. Vigilar que los salarios no sean inferiores a los que se paguen en la empresa al trabajador presencial con funciones iguales o similares;”
English translation: “II. Monitor that salaries are not lower than those paid in the company to on-site workers with equal or similar functions;”
Teleworkers performing equivalent work must receive equivalent compensation to on-site workers.
12.3 Non-Discrimination Protection
Article 330-D establishes:
“El patrón no podrá exigir a la persona trabajadora bajo la modalidad de teletrabajo que realice trabajos distintos a los convenidos en el contrato y deberá abstenerse de cualquier discriminación basada en el origen étnico o nacional, el género, la edad, la discapacidad, la condición social, las condiciones de salud, la religión, las condiciones migratorias, las opiniones, las preferencias sexuales o el estado civil.”
English translation: “The employer may not require the teleworker to perform work different from that agreed in the contract and must refrain from any discrimination based on ethnic or national origin, gender, age, disability, social condition, health conditions, religion, immigration status, opinions, sexual preferences or marital status.”
Source: Article 330-D, Ley Federal del Trabajo
Protected Characteristics:
- Ethnic or national origin
- Gender
- Age
- Disability
- Social condition
- Health conditions
- Religion
- Immigration status
- Opinions
- Sexual preferences
- Marital status
This list is illustrative rather than exhaustive, as Article 1 of the Mexican Constitution prohibits discrimination on any grounds.
12.4 Work-Life Balance Rights
Article 330-H includes:
“Asimismo, deberá observar una perspectiva de género que permita conciliar la vida personal y la disponibilidad de las personas trabajadoras bajo la modalidad de teletrabajo en la jornada laboral.”
English translation: “Likewise, [the employer] must observe a gender perspective that allows reconciling personal life and the availability of teleworkers during the workday.”
This provision recognizes that telework arrangements must facilitate work-life balance, particularly considering gender-related caregiving responsibilities.
12.5 Social Security Rights
Article 330-E, Fraction VII requires:
“VII. Inscribir a las personas trabajadoras en la modalidad de teletrabajo al régimen obligatorio de la seguridad social”
English translation: “VII. Register teleworkers in the mandatory social security regime”
Teleworkers have identical social security rights as on-site workers, including:
- Health insurance (IMSS)
- Disability insurance
- Life insurance
- Retirement savings (AFORE)
- Housing fund (INFONAVIT)
12.6 Training and Development Rights
Article 330-E, Fraction VIII establishes:
“VIII. Establecer los mecanismos de capacitación y asesoría necesarios para garantizar la adaptación, aprendizaje y el uso adecuado de las tecnologías de la información de las personas trabajadoras en la modalidad de teletrabajo, con especial énfasis en aquellas que cambien de modalidad presencial a teletrabajo.”
English translation: “VIII. Establish necessary training and advisory mechanisms to guarantee adaptation, learning and adequate use of information technologies by teleworkers, with special emphasis on those who change from on-site to telework modality.”
Teleworkers are entitled to:
- Technology training
- Adaptation support
- Advisory services
- Continued professional development
12.7 Health and Safety Rights
NOM-037-STPS-2023 establishes comprehensive health and safety rights for teleworkers, including:
- Right to adequate and safe workplace conditions
- Right to ergonomic equipment
- Right to health and safety information and training
- Right to report unsafe conditions
- Right to request return to on-site work for health/safety reasons
- Protection against work-related accidents and illnesses
12.8 Privacy and Dignity Rights
Article 330-I protects teleworkers’ privacy:
Workers have the right to:
- Privacy in their homes during telework
- Proportional and limited supervision
- Protection of personal data
- Limitations on video/audio surveillance
- Dignity in supervision methods
12.9 Right to Reversibility
Article 330-G provides:
“En todo caso, cuando se dé un cambio a la modalidad de teletrabajo las partes tendrán el derecho de reversibilidad a la modalidad presencial, para lo cual podrán pactar los mecanismos, procesos y tiempos necesarios para hacer válida su voluntad de retorno a dicha modalidad.”
English translation: “In any case, when there is a change to telework modality, the parties shall have the right of reversibility to on-site modality, for which they may agree on necessary mechanisms, processes and times to make valid their desire to return to said modality.”
Both employers and workers may request return to on-site work, subject to agreed procedures (discussed further in Part 3, Section 14).
12.10 Collective Bargaining Rights
Article 330-B establishes:
“La modalidad de teletrabajo constará en el contrato colectivo de trabajo o en su defecto, en el reglamento interior de trabajo, de conformidad con lo dispuesto por esta Ley.”
English translation: “The telework modality shall be included in the collective bargaining agreement or, failing that, in the internal work regulations, in accordance with the provisions of this Law.”
Teleworkers retain all collective bargaining rights, including:
- Right to union representation
- Participation in collective bargaining
- Benefits under collective agreements
- Union membership rights
12.11 Protection Against Unfair Dismissal
Teleworkers enjoy the same protection against unjustified dismissal as on-site workers under Articles 47-51 of the Federal Labor Law.
Employers may only terminate teleworkers for:
- Just causes enumerated in Article 47
- Following proper procedures
- With payment of applicable severance if required
Unjustified termination entitles teleworkers to:
- Reinstatement or severance payment
- Back wages during dispute
- Constitutional compensation
12.12 Access to Workplace Facilities
While teleworkers primarily work remotely, they retain rights to:
- Access employer premises when necessary for work
- Attend in-person meetings when required
- Participate in workplace activities and events
- Use employer facilities as needed
Tax and Social Security Framework
13.1 Social Security Registration Requirement
Article 330-E, Fraction VII of the Federal Labor Law mandates:
“VII. Inscribir a las personas trabajadoras en la modalidad de teletrabajo al régimen obligatorio de la seguridad social”
English translation: “VII. Register teleworkers in the mandatory social security regime”
Source: Article 330-E, Fraction VII, Ley Federal del Trabajo
Scope: All teleworkers must be registered with the Instituto Mexicano del Seguro Social (IMSS) under the same terms as on-site workers.
13.2 Applicable Social Security Law
The Ley del Seguro Social (Social Security Law) governs mandatory social security coverage in Mexico.
Complete text available: https://www.diputados.gob.mx/LeyesBiblio/pdf/LSS.pdf
Article 12 establishes:
“Son sujetos de aseguramiento del régimen obligatorio: I. Las personas que de conformidad con los artículos 20 y 21 de la Ley Federal del Trabajo, presten, en forma permanente o eventual, a otras de carácter físico o moral o unidades económicas sin personalidad jurídica, un servicio remunerado, personal y subordinado, cualquiera que sea el acto que le dé origen y cualquiera que sea la personalidad jurídica o la naturaleza económica del patrón aun cuando éste, en virtud de alguna ley especial, esté exento del pago de contribuciones”
English translation: “Subjects of mandatory insurance coverage are: I. Persons who, in accordance with Articles 20 and 21 of the Federal Labor Law, provide, permanently or temporarily, to other natural or legal persons or economic units without legal personality, a remunerated, personal and subordinate service, whatever the act giving rise to it and whatever the legal personality or economic nature of the employer, even when the latter, by virtue of a special law, is exempt from paying contributions”
Teleworkers fall within this definition as they provide subordinate, remunerated services.
13.3 Social Security Contribution Structure
Social security contributions are divided between employer and worker:
Employer Contributions (approximate total: 16.4% of salary base):
- Sickness and maternity insurance
- Disability and life insurance
- Retirement insurance
- Unemployment insurance in old age
- Day care and social services
- Occupational risk insurance (varies by risk class: 0.5% to 15%)
Worker Contributions (approximate total: 3.1% of salary base):
- Sickness and maternity insurance
- Disability and life insurance
- Retirement insurance
- Unemployment insurance in old age
Total Approximate Rate: 19.5% to 31.5% of salary base depending on risk classification
13.4 Salary Base for Contributions (SBC)
Article 27 of the Social Security Law establishes what integrates into the salary base for contributions.
The IMSS issued Criterion 01/2024/NV/SBC-LSS-27-I specifically addressing telework-related payments:
Published: Diario Oficial de la Federación, March 22, 2024 Acuerdo: ACDO.AS2.HCT.270224/37.P.DIR
The criterion establishes:
“Las prestaciones en materia de teletrabajo derivadas de las obligaciones patronales de proporcionar, instalar y encargarse del mantenimiento de los equipos necesarios para el teletrabajo, así como de asumir los costos correspondientes al pago de la citada modalidad de trabajo especial –incluyendo, en su caso, el pago de servicios de telecomunicación y la parte proporcional de electricidad– no integran al salario base de cotización en términos de la exclusión prevista en el artículo 27, fracción I, de la Ley del Seguro Social.”
English translation: “Telework benefits derived from employer obligations to provide, install and handle maintenance of equipment necessary for telework, as well as assume corresponding costs for this special work modality—including, where applicable, payment for telecommunication services and the proportional part of electricity—do not integrate into the salary base for contributions under the exclusion provided in Article 27, Section I, of the Social Security Law.”
Source: https://www.gob.mx/imss/prensa/el-imss-emite-criterio-orientativo-en-materia-de-teletrabajo
Key Points:
- Equipment provision does not increase contribution base
- Internet and electricity reimbursements do not integrate when properly structured
- Requirement: Must be genuine work tools, not disguised salary
- Documentation: Must be specified in employment contract
- Prohibition: Converting salary to “telework allowances” to reduce contributions constitutes improper practice subject to penalties
13.5 Registration Procedures
Employers must register teleworkers through the Instituto Mexicano del Seguro Social systems:
IMSS Digital: Online platform for employer services Website: http://www.imss.gob.mx
Required Information:
- Worker’s personal data
- CURP (Unique Population Registry Code)
- Salary base for contributions
- Job classification
- Start date of employment relationship
- Indication of telework modality
13.6 Housing Fund (INFONAVIT)
Article 136 of the Federal Labor Law requires:
“Toda empresa agrícola, industrial, minera o de cualquier otra clase de trabajo, está obligada a proporcionar a los trabajadores habitaciones cómodas e higiénicas.”
English translation: “Every agricultural, industrial, mining or any other type of business is obligated to provide workers with comfortable and hygienic housing.”
This obligation is fulfilled through contributions to the Instituto del Fondo Nacional de la Vivienda para los Trabajadores (INFONAVIT).
Employer Contribution: 5% of worker’s salary deposited to INFONAVIT
This contribution applies equally to teleworkers.
13.7 Retirement Savings (AFORE)
Employers must make retirement contributions to individual retirement accounts administered by Administradoras de Fondos para el Retiro (AFORE):
Employer Contribution: 2% of salary base to retirement subaccount
Teleworkers receive identical retirement benefits as on-site workers.
13.8 Income Tax Treatment for Workers
Workers’ salaries are subject to Impuesto Sobre la Renta (ISR – Income Tax) regardless of telework status.
Governing Law: Ley del Impuesto Sobre la Renta Complete text: https://www.diputados.gob.mx/LeyesBiblio/pdf/LISR.pdf
Tax Treatment: Salaries received by teleworkers are taxed identically to salaries of on-site workers under Title IV, Chapter I of the Income Tax Law.
Withholding: Employers must withhold income tax from teleworkers’ salaries using the same progressive rate tables applicable to all wage earners.
13.9 Income Tax Treatment for Reimbursements
The IMSS criterion addressing non-integration of equipment and expense reimbursements into the social security contribution base does not automatically establish income tax treatment.
The Servicio de Administración Tributaria (SAT – Tax Administration Service) administers income tax matters.
General Principle: Article 27, Fraction XI of the Income Tax Law excludes from taxable income:
“Los instrumentos de trabajo tales como herramientas, ropa y otros similares”
English translation: “Work instruments such as tools, clothing and similar items”
Properly structured telework equipment and reimbursements may qualify for this exclusion, but specific guidance should be obtained from SAT or qualified tax advisors.
13.10 Employer Tax Deductions
Article 25, Fraction V of the Income Tax Law permits employers to deduct:
“Los gastos netos de descuentos, bonificaciones o devoluciones”
English translation: “Net expenses after discounts, bonuses or returns”
And Article 28, Fraction XXX permits deduction of:
“Los gastos relacionados con la prestación de servicios”
English translation: “Expenses related to service provision”
Equipment and expense reimbursements provided to teleworkers may be deductible business expenses for employers, subject to proper documentation and compliance with tax law requirements.
13.11 Tax Administration Contact
Servicio de Administración Tributaria (SAT)
Official Website: https://www.sat.gob.mx Telephone: 55 627 22 728 From USA/Canada: 1 877 44 88 728
The SAT provides guidance on tax obligations for both employers and workers.
13.12 Minimum Wage Considerations
Article 90 of the Federal Labor Law defines minimum wage:
“Salario mínimo es la cantidad menor que debe recibir en efectivo el trabajador por los servicios prestados en una jornada de trabajo.”
English translation: “Minimum wage is the minimum amount that the worker must receive in cash for services provided during a workday.”
Current Minimum Wages (effective January 1, 2025):
General Zone: MXN $278.80 daily (MXN $8,364 monthly) Free Zone of the Northern Border: MXN $419.88 daily (MXN $12,596.40 monthly)
Source: Comisión Nacional de los Salarios Mínimos Official announcement: https://www.gob.mx/conasami/articulos/incremento-a-los-salarios-minimos-para-2025
Teleworkers must receive at least the applicable minimum wage for their geographic zone.
Voluntariness and Reversibility Rights
14.1 Voluntary Nature of Telework
Article 330-G of the Federal Labor Law establishes:
“El cambio en la modalidad de presencial a teletrabajo, deberá ser voluntario y establecido por escrito conforme al presente Capítulo, salvo casos de fuerza mayor debidamente acreditada.”
English translation: “The change from on-site to telework modality must be voluntary and established in writing in accordance with this Chapter, except in cases of duly certified force majeure.”
Source: Article 330-G, Ley Federal del Trabajo Available at: https://www.dof.gob.mx/nota_detalle.php?codigo=5609683&fecha=11/01/2021
Key Principles:
- Voluntariness: Conversion to telework requires voluntary agreement from both parties
- Written Form: Agreement must be in writing
- Compliance: Must comply with Chapter XII Bis requirements
- Exception: Force majeure situations may permit involuntary conversion
14.2 Force Majeure Exception
The statute permits non-voluntary conversion to telework in “casos de fuerza mayor debidamente acreditada” (cases of duly certified force majeure).
Definition: Force majeure generally refers to unforeseeable circumstances preventing performance of obligations, such as:
- Natural disasters
- Public health emergencies
- Government-mandated workplace closures
- Other extraordinary circumstances beyond parties’ control
Requirement: The force majeure must be “debidamente acreditada” (duly certified/proven).
The COVID-19 pandemic represented a force majeure situation that justified temporary involuntary telework arrangements during government-mandated closures.
14.3 Right of Reversibility
Article 330-G continues:
“En todo caso, cuando se dé un cambio a la modalidad de teletrabajo las partes tendrán el derecho de reversibilidad a la modalidad presencial, para lo cual podrán pactar los mecanismos, procesos y tiempos necesarios para hacer válida su voluntad de retorno a dicha modalidad.”
English translation: “In any case, when there is a change to telework modality, the parties shall have the right of reversibility to on-site modality, for which they may agree on necessary mechanisms, processes and times to make valid their desire to return to said modality.”
Scope of Reversibility Right:
- Mutual Right: Both employer and worker may request return to on-site work
- Negotiation: Parties may agree on mechanisms and procedures
- Timeline: Parties may establish timeframes for reversal
- Process: Contract should specify reversibility process
14.4 NOM-037 Reversibility Requirements
NOM-037-STPS-2023 Section 5.3(e) requires employers to:
“Establecer mecanismos para la reversibilidad de la modalidad de teletrabajo a presencial, cuando la persona trabajadora bajo la modalidad de Teletrabajo informe al patrón de alguna condición, o alteración de las condiciones de seguridad y salud en el trabajo, que justifique el regreso al trabajo presencial, o porque así convenga a sus intereses.”
English translation: “Establish mechanisms for reversibility from telework to on-site modality when the teleworker informs the employer of any condition or alteration of health and safety conditions at work that justifies return to on-site work, or because it suits their interests.”
Source: NOM-037-STPS-2023, Section 5.3(e)
Worker-Initiated Reversibility Grounds:
- Health and safety concerns
- Inadequate working conditions
- Personal preference (“porque así convenga a sus intereses” / “because it suits their interests”)
14.5 Health and Safety-Based Reversibility
Workers may request return to on-site work when:
- Home workspace lacks adequate safety conditions
- Electrical, lighting or ventilation deficiencies exist
- Ergonomic conditions are inadequate
- Family violence or unsafe home environment exists
- Any condition affecting worker health or safety
NOM-037-STPS-2023 Section 5.3(f) specifically addresses family violence:
“Contar con mecanismos de atención para casos de violencia familiar que consideren, entre otras cosas, el retorno a la modalidad presencial de manera temporal o permanente.”
English translation: “Have attention mechanisms for cases of family violence that consider, among other things, return to on-site modality temporarily or permanently.”
14.6 Contractual Specification of Reversibility
Best practices suggest telework contracts should specify:
Reversibility Process:
- How either party initiates reversibility request
- Required notice period
- Documentation requirements
- Evaluation procedures
Timeline:
- Processing time for requests
- Implementation timeline
- Transition period arrangements
Conditions:
- Grounds for reversibility
- Employer’s evaluation criteria
- Worker’s rights during transition
14.7 Employer-Initiated Reversibility
While the statute and NOM-037 emphasize worker protection, employers also retain reversibility rights subject to:
Good Faith: Reversibility must not constitute adverse action or retaliation
Legitimate Business Reasons: Employers may require return to on-site work for legitimate operational needs
Non-Discrimination: Reversibility decisions cannot be discriminatory
Contractual Compliance: Must follow agreed procedures
14.8 Limitations on Reversibility
The statute does not explicitly limit reversibility rights, but practical limitations may include:
Business Necessity: Employers may demonstrate certain positions cannot be performed on-site
Worker Circumstances: Workers may demonstrate inability to return on-site due to disability or other protected circumstances
Contractual Terms: Parties’ agreement may establish conditions or limitations
14.9 Dispute Resolution
Disagreements regarding reversibility may be subject to:
Internal Resolution: Following employer’s internal dispute procedures
Labor Authorities: Filing complaint with labor authorities for unresolved disputes
Conciliation and Arbitration: Through the Centro Federal de Conciliación y Registro Laboral
Labor Courts: Through the Tribunales Laborales for legal disputes
Supervision and Monitoring Legal Limits
15.1 Proportionality Requirement
Article 330-I of the Federal Labor Law establishes strict limits on supervision:
“Los mecanismos, sistemas operativos y cualquier tecnología utilizada para supervisar el teletrabajo deberán ser proporcionales a su objetivo, garantizando el derecho a la intimidad de las personas trabajadoras bajo la modalidad de teletrabajo, y respetando el marco jurídico aplicable en materia de protección de datos personales.”
English translation: “Mechanisms, operating systems and any technology used to supervise telework must be proportional to their objective, guaranteeing the right to privacy of teleworkers, and respecting the applicable legal framework regarding personal data protection.”
Source: Article 330-I, Ley Federal del Trabajo
Three-Part Test:
- Proportionality: Supervision must be proportional to legitimate business objectives
- Privacy Protection: Must guarantee workers’ privacy rights
- Data Protection Compliance: Must comply with data protection laws
15.2 Video and Audio Monitoring Restrictions
Article 330-I continues with specific restrictions:
“Solamente podrán utilizarse cámaras de video y micrófonos para supervisar el teletrabajo de manera extraordinaria, o cuando la naturaleza de las funciones desempeñadas por la persona trabajadora bajo la modalidad de teletrabajo lo requiera.”
English translation: “Video cameras and microphones may only be used to supervise telework extraordinarily, or when the nature of functions performed by the teleworker requires it.”
Restrictions on Video/Audio Monitoring:
- General Prohibition: Video and audio monitoring is prohibited as routine practice
- Extraordinary Use Only: Permitted only in exceptional circumstances
- Job Requirements: Permitted only when job nature specifically requires it
- Examples of Permitted Use:
- Customer service roles requiring quality monitoring
- Security-sensitive positions
- Training and evaluation sessions
- Specific job functions requiring visual/audio verification
- Prohibited Uses:
- Continuous surveillance of workers’ homes
- Monitoring during non-working hours
- Surveillance of non-work areas
- General productivity monitoring
15.3 Constitutional Privacy Rights
Article 16 of the Mexican Constitution establishes:
“Nadie puede ser molestado en su persona, familia, domicilio, papeles o posesiones, sino en virtud de mandamiento escrito de la autoridad competente, que funde y motive la causa legal del procedimiento.”
English translation: “No one may be disturbed in their person, family, home, papers or possessions, except by written order from competent authority, which must state and justify the legal cause for the proceeding.”
Teleworkers working from home retain constitutional privacy protections, limiting employer’s supervisory authority in workers’ homes.
15.4 Permitted Supervision Methods
While video/audio monitoring is restricted, employers may use other supervision methods:
Productivity Tracking:
- Work output measurements
- Task completion monitoring
- Project management systems
- Time tracking for work hours
Communication Monitoring:
- Work email monitoring (with proper notice)
- Business communication system monitoring
- Call logs for work phones
Technical Monitoring:
- Computer activity logging
- Software usage tracking
- Network access monitoring
- Security compliance verification
Requirements: All monitoring must:
- Be proportional to objectives
- Respect privacy rights
- Comply with data protection laws
- Be disclosed to workers
- Be limited to work-related activities
15.5 Contact and Supervision Mechanisms
Article 330-B, Fraction VI requires contracts to specify:
“VI. Los mecanismos de contacto y supervisión entre la persona trabajadora bajo la modalidad de teletrabajo y el patrón, los cuales deberán de establecer las condiciones de duración y distribución de horarios, siempre que no se exceda la jornada máxima legal, así como cuando es posible que la persona trabajadora bajo la modalidad de teletrabajo pueda desconectar los dispositivos vinculados a su trabajo, con el fin de delimitar los tiempos de localización y respuesta”
English translation: “VI. Contact and supervision mechanisms between the teleworker and the employer, which must establish conditions of duration and distribution of schedules, provided the maximum legal workday is not exceeded, as well as when it is possible for the teleworker to disconnect devices linked to their work, in order to delimit response and availability times”
Contracts must clearly specify:
- Approved supervision methods
- Frequency and nature of check-ins
- Performance evaluation procedures
- Communication expectations
- Response time requirements
15.6 Data Protection Requirements
Article 330-F, Fraction VII requires teleworkers to:
“VII. Atender las políticas y los mecanismos de protección de datos e información establecidos por el patrón en el desempeño de sus actividades como persona trabajadora bajo la modalidad de teletrabajo, así como las restricciones sobre el uso y almacenamiento de información.”
English translation: “VII. Follow policies and mechanisms for data and information protection established by the employer in performing their activities as a teleworker, as well as restrictions on information use and storage.”
Employers may implement data protection monitoring to ensure:
- Compliance with security protocols
- Proper information handling
- Protection of confidential information
- Prevention of data breaches
Such monitoring must remain proportional and focused on legitimate security objectives.
15.7 NOM-037 Supervision Guidance
NOM-037-STPS-2023 does not substantially expand supervision provisions but emphasizes that monitoring systems must:
- Protect worker health and safety
- Respect work-life boundaries
- Not create psychosocial risks
- Comply with disconnection rights
15.8 Prohibited Practices
The following supervision practices would likely violate Article 330-I:
Clearly Prohibited:
- Continuous video surveillance of workers’ homes
- Requiring cameras on during all work hours
- Monitoring non-work areas of homes
- Keystroke logging for general monitoring
- GPS tracking of workers at home
- Monitoring during rest periods or after hours
Questionable/Contextual:
- Screenshot capture (may be permissible for specific security needs)
- Productivity software monitoring (must be proportional)
- Email monitoring (requires proper disclosure)
- Activity logging (must be limited to work activities)
15.9 Worker Notification Requirements
Best practices and general privacy principles require:
Disclosure: Workers must be informed of:
- Types of monitoring employed
- Purposes of monitoring
- Data collected
- How data is used
- Data retention periods
Consent: While employment relationship involves implicit consent to reasonable supervision, specific monitoring methods should be disclosed in:
- Employment contracts
- Telework policies
- Privacy notices
Ongoing Communication: Workers should receive updates about monitoring practices
15.10 Remedies for Excessive Monitoring
Workers subjected to excessive or improper monitoring may:
Internal Complaints: File complaints through employer’s internal procedures
Labor Authority Complaints: Report violations to Secretaría del Trabajo y Previsión Social
Privacy Authority Complaints: File complaints with Instituto Nacional de Transparencia, Acceso a la Información y Protección de Datos Personales (INAI) for data protection violations
Legal Action: Pursue claims for:
- Violation of privacy rights
- Workplace harassment
- Constructive dismissal if monitoring is intolerable
Enforcement Mechanisms and Penalties
16.1 Labor Inspection Authority
Article 330-K of the Federal Labor Law grants labor inspectors specific authorities regarding telework:
“Los Inspectores del Trabajo tienen las atribuciones y deberes especiales siguientes:”
English translation: “Labor Inspectors have the following special powers and duties:”
“I. Comprobar que los patrones lleven registro de los insumos entregados a las personas trabajadoras en la modalidad de teletrabajo, en cumplimiento a las obligaciones de seguridad y salud en el trabajo;”
English translation: “I. Verify that employers keep records of supplies delivered to teleworkers, in compliance with health and safety obligations;”
“II. Vigilar que los salarios no sean inferiores a los que se paguen en la empresa al trabajador presencial con funciones iguales o similares;”
English translation: “II. Monitor that salaries are not lower than those paid in the company to on-site workers with equal or similar functions;”
“III. Constatar el debido cumplimiento de las obligaciones especiales establecidas en el presente Capítulo.”
English translation: “III. Verify due compliance with special obligations established in this Chapter.”
Source: Article 330-K, Ley Federal del Trabajo
16.2 Inspection Procedures
Labor inspectors from the Secretaría del Trabajo y Previsión Social conduct workplace inspections to verify compliance with labor laws, including telework provisions.
Inspection Focus Areas:
- Written contract compliance
- Equipment provision documentation
- Cost reimbursement verification
- Salary equality verification
- Social security registration
- Health and safety compliance
- Working hour compliance
Employer Obligations During Inspection:
- Provide requested documentation
- Grant access to records
- Respond to inspector inquiries
- Cooperate with investigation
16.3 General Penalty Framework
Article 1004 of the Federal Labor Law establishes the general penalty structure for labor law violations:
Penalties are calculated based on the Unidad de Medida y Actualización (UMA – Unit of Measurement and Update).
2024 UMA Value: $108.57 MXN daily (updated annually)
Article 1004 establishes penalty ranges from 50 to 5,000 UMAs depending on violation severity.
16.4 Specific Violation Penalties
While the Federal Labor Law does not enumerate specific penalties for each telework provision violation, general principles apply:
Contract Violations (failure to execute written contract):
- Penalties under Article 1004
- Potential findings in labor disputes
Equipment/Cost Violations (failure to provide required equipment or reimbursements):
- Financial penalties under Article 1004
- Requirement to provide equipment/reimbursements
- Potential back payment obligations
Salary Violations (paying teleworkers less than comparable on-site workers):
- Penalties under Article 1004
- Back payment obligations with interest
- Potential discrimination findings
Social Security Violations (failure to register teleworkers):
- IMSS penalties and sanctions
- Back contribution payments with surcharges
- Potential criminal liability for serious cases
Health and Safety Violations (failure to comply with NOM-037):
- Penalties under Federal Regulation on Occupational Safety and Health
- Closure orders for serious violations
- Requirement to remediate conditions
16.5 NOM-037 Enforcement
The Secretaría del Trabajo y Previsión Social enforces NOM-037-STPS-2023 through:
Verification Visits: Inspectors may verify compliance with the standard
Documentation Review: Employers must present:
- Telework policies
- Worker lists
- Training records
- Health and safety assessments
- Workplace verification checklists
Non-Compliance Consequences:
- Citations requiring corrective action
- Fines calculated per Federal Regulation on Occupational Safety and Health
- Suspension of operations for serious violations
16.6 IMSS Enforcement of Social Security Compliance
The Instituto Mexicano del Seguro Social enforces social security registration and contribution requirements:
Audit Authority: IMSS may audit employer records to verify:
- Proper worker registration
- Accurate salary base reporting
- Timely contribution payments
- Proper classification of telework payments
Penalties for Non-Compliance:
- Contribution surcharges (recargos)
- Penalties of 40% to 100% of omitted contributions
- Interest on unpaid amounts
- Potential criminal prosecution for fraud
The IMSS Criterion 01/2024 specifically warns against “prácticas fiscales indebidas” (improper fiscal practices) involving disguising salary as telework allowances.
Source: Diario Oficial de la Federación, March 22, 2024
16.7 Data Protection Enforcement
The Instituto Nacional de Transparencia, Acceso a la Información y Protección de Datos Personales (INAI) enforces personal data protection laws.
Website: http://inicio.inai.org.mx
Violations of Article 330-I privacy protections or general data protection laws may result in:
Administrative Penalties:
- Warnings
- Fines up to 0.2% of annual gross income (capped at specific amounts)
- Suspension of data processing
- Corrective action orders
16.8 Worker Complaint Procedures
Workers may file complaints regarding telework violations through:
Procuraduría Federal de la Defensa del Trabajo (PROFEDET)
Federal Labor Defense Attorney’s Office providing free legal assistance to workers.
Contact Information:
- Website: https://www.gob.mx/profedet
- Telephone: 800 717 2942 and 800 911 7877
- Email: [email protected]
Services include:
- Legal orientation and advice
- Complaint filing assistance
- Representation in labor disputes
- Mediation services
Centro Federal de Conciliación y Registro Laboral
Federal Center for Labor Conciliation and Registration handling pre-litigation conciliation.
Website: https://www.gob.mx/centrolaboral
Workers may request conciliation for disputes involving:
- Contract violations
- Unpaid wages or reimbursements
- Discrimination
- Working condition disputes
16.9 Labor Court Jurisdiction
Unresolved disputes may proceed to Tribunales Laborales (Labor Courts) established under Mexico’s 2017 labor justice reform.
Jurisdiction: Labor courts handle:
- Employment contract disputes
- Wage claims
- Wrongful termination
- Discrimination claims
- Collective labor disputes
Procedure: Labor court proceedings follow the Federal Labor Law procedural provisions (Articles 684-991).
16.10 Criminal Penalties
Serious violations may result in criminal liability:
Exploitation of Workers: Article 51 of the Federal Criminal Code criminalizes labor exploitation
Social Security Fraud: Serious IMSS fraud may result in criminal prosecution
Data Protection Crimes: Serious data protection violations may constitute criminal offenses
16.11 Civil Liability
Employers may face civil liability for:
Contract Breaches: Damages for failing to fulfill contractual obligations
Tort Liability: Damages for injuries resulting from failure to provide safe working conditions
Discrimination: Damages for discriminatory practices
16.12 Compliance Best Practices
To avoid penalties, employers should:
Documentation:
- Execute compliant written contracts
- Maintain required registries
- Document equipment provision
- Retain payroll and reimbursement records
Registration:
- Register all teleworkers with IMSS
- Verify proper contribution calculations
- Ensure timely payments
Policies:
- Implement comprehensive telework policies
- Provide required training
- Establish health and safety protocols
Monitoring:
- Conduct regular compliance audits
- Review practices against legal requirements
- Update policies as regulations evolve
Resources
17.1 Primary Labor Authority
Secretaría del Trabajo y Previsión Social (STPS)
English: Ministry of Labor and Social Welfare
Main Office: Address: Periférico Sur No. 4271, Col. Fuentes del Pedregal, Tlalpan, Ciudad de México, C.P. 14149
Telephone: +52 55 3000 2100
Official Website: https://www.gob.mx/stps
Services:
- Labor law information
- Regulatory guidance
- Complaint filing
- Labor inspection
- Norm development
Source: https://www.stps.gob.mx/bp/secciones/contacto/contacto_stps.html
17.2 Social Security Institute
Instituto Mexicano del Seguro Social (IMSS)
English: Mexican Social Security Institute
Official Website: https://www.gob.mx/imss
Phone: 800 623 2323
Services:
- Worker registration
- Contribution calculation
- Health services
- Disability benefits
- Pension administration
Complaint Line: 800 623 2323, option 5 (Monday-Friday, 9:00-18:00) Email: [email protected]
IMSS Digital Platform: http://www.imss.gob.mx/imssdigital Online services for employers and workers
17.3 Federal Labor Defense Attorney
Procuraduría Federal de la Defensa del Trabajo (PROFEDET)
English: Federal Labor Defense Attorney’s Office
Main Office: Address: Dr. José María Vértiz 211, Colonia Doctores, Alcaldía Cuauhtémoc, Ciudad de México
Phone: 800 717 2942 and 800 911 7877
Email: [email protected]
Official Website: https://www.gob.mx/profedet
Services:
- Free legal assistance for workers
- Orientation and advice
- Complaint filing support
- Representation in disputes
- Conciliation support
17.4 Federal Conciliation Center
Centro Federal de Conciliación y Registro Laboral
English: Federal Center for Labor Conciliation and Registration
Official Website: https://www.gob.mx/centrolaboral
Services:
- Pre-litigation conciliation
- Union registration
- Collective agreement registration
- Dispute resolution
Phone: 55 5998 2000
17.5 Tax Administration Service
Servicio de Administración Tributaria (SAT)
English: Tax Administration Service
Main Office: Address: Av. Hidalgo 77, Col. Guerrero, Alcaldía Cuauhtémoc, Ciudad de México, C.P. 06300
Phone: 55 627 22 728 From USA/Canada: 1 877 44 88 728
Official Website: https://www.sat.gob.mx
Services:
- Tax registration (RFC)
- Tax filing
- Tax guidance
- Audit information
- Electronic invoicing (CFDI)
17.6 Housing Fund Institute
Instituto del Fondo Nacional de la Vivienda para los Trabajadores (INFONAVIT)
English: National Workers’ Housing Fund Institute
Official Website: https://portalmx.infonavit.org.mx
Phone: 800 008 3900
Services:
- Housing credits
- Contribution verification
- Account statements
- Credit application
17.7 Data Protection Authority
Instituto Nacional de Transparencia, Acceso a la Información y Protección de Datos Personales (INAI)
English: National Institute of Transparency, Access to Information and Personal Data Protection
Official Website: http://inicio.inai.org.mx
Phone: 800 835 4324
Services:
- Data protection complaints
- Privacy rights enforcement
- Transparency requests
- Personal data protection guidance
17.8 Minimum Wage Commission
Comisión Nacional de los Salarios Mínimos (CONASAMI)
English: National Minimum Wage Commission
Official Website: https://www.gob.mx/conasami
Services:
- Minimum wage information
- Salary zone determination
- Historical wage data
17.9 Labor Courts
Tribunales Laborales
English: Labor Courts
Labor courts operate at federal and local levels throughout Mexico. Contact information varies by jurisdiction.
Federal Labor Courts: Handle disputes involving federal jurisdiction matters
Local Labor Courts: Handle disputes under local jurisdiction
Information available through: https://www.gob.mx/centrolaboral
17.10 Additional Resources
Diario Oficial de la Federación (DOF)
Official government gazette publishing laws and regulations
Website: https://www.dof.gob.mx
Cámara de Diputados – Legal Library
Federal legislation repository
Website: https://www.diputados.gob.mx/LeyesBiblio
Primary Legislation
Ley Federal del Trabajo (Federal Labor Law)
Complete text: https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf
Telework decree: https://www.dof.gob.mx/nota_detalle.php?codigo=5609683&fecha=11/01/2021
Published: Diario Oficial de la Federación, January 11, 2021 Effective: January 12, 2021
Specific Articles Referenced:
- Article 311 (Home-based work definition)
- Articles 330-A through 330-K (Telework chapter)
- Articles 58-68 (Working hours)
- Article 132 (Employer general obligations)
- Article 134 (Worker general obligations)
Technical Standards
NOM-037-STPS-2023: Teletrabajo-Condiciones de Seguridad y Salud en el Trabajo
Complete text: https://www.dof.gob.mx/nota_detalle.php?codigo=5691672&fecha=08/06/2023
Published: Diario Oficial de la Federación, June 8, 2023 Effective: December 8, 2023
Related Standards Referenced:
- NOM-019-STPS-2011 (Health and Safety Commissions)
- NOM-030-STPS-2009 (Preventive Occupational Health Services)
- NOM-035-STPS-2018 (Psychosocial Risk Factors)
Social Security Framework
Ley del Seguro Social (Social Security Law)
Complete text: https://www.diputados.gob.mx/LeyesBiblio/pdf/LSS.pdf
IMSS Criterion on Telework Payments
Criterion 01/2024/NV/SBC-LSS-27-I Acuerdo ACDO.AS2.HCT.270224/37.P.DIR Published: Diario Oficial de la Federación, March 22, 2024 Source: https://www.gob.mx/imss/prensa/el-imss-emite-criterio-orientativo-en-materia-de-teletrabajo
Tax Legislation
Ley del Impuesto Sobre la Renta (Income Tax Law)
Complete text: https://www.diputados.gob.mx/LeyesBiblio/pdf/LISR.pdf
Servicio de Administración Tributaria (SAT)
Official website: https://www.sat.gob.mx Information on tax obligations for workers and employers
Constitutional Framework
Constitución Política de los Estados Unidos Mexicanos (Political Constitution of the United Mexican States)
Complete text: https://www.diputados.gob.mx/LeyesBiblio/pdf/CPEUM.pdf
Relevant Articles:
- Article 16 (Privacy rights)
- Article 123 (Labor rights)
Data Protection
Ley Federal de Protección de Datos Personales en Posesión de los Particulares
English: Federal Law on Protection of Personal Data Held by Private Parties
Complete text: https://www.diputados.gob.mx/LeyesBiblio/pdf/LFPDPPP.pdf
Published: July 5, 2010
INAI (Data Protection Authority)
Website: http://inicio.inai.org.mx
Government Agency Resources
Secretaría del Trabajo y Previsión Social (STPS)
Main website: https://www.gob.mx/stps NOM-037 announcement: https://www.gob.mx/stps/prensa/se-publica-en-el-diario-oficial-de-la-federacion-la-nom-037-stps-2023-teletrabajo-condiciones-de-seguridad-y-salud-en-el-trabajo
Instituto Mexicano del Seguro Social (IMSS)
Main website: https://www.gob.mx/imss Digital services: http://www.imss.gob.mx
Procuraduría Federal de la Defensa del Trabajo (PROFEDET)
Main website: https://www.gob.mx/profedet General information: https://www.gob.mx/profedet/que-hacemos
Centro Federal de Conciliación y Registro Laboral
Main website: https://www.gob.mx/centrolaboral
Comisión Nacional de los Salarios Mínimos (CONASAMI)
Main website: https://www.gob.mx/conasami 2025 minimum wage announcement: https://www.gob.mx/conasami/articulos/incremento-a-los-salarios-minimos-para-2025
Official Gazette
Diario Oficial de la Federación (DOF)
Official government gazette: https://www.dof.gob.mx
All laws, regulations, and official standards are published in the DOF.
Federal Legal Library
Cámara de Diputados – Biblioteca Jurídica
Legal database: https://www.diputados.gob.mx/LeyesBiblio
Complete repository of federal legislation and regulations.
Document Verification
All sources cited in this guide were accessed and verified in December 2024. Given that laws and regulations may be amended, users should verify current versions through official government sources.
Verification Methods:
- Access official .gob.mx websites directly
- Verify publication dates in Diario Oficial de la Federación
- Confirm regulatory text with government agencies
- Consult qualified legal counsel for specific matters
Disclaimer on Sources
This guide compiles information from official Mexican government sources exclusively. Information from the following types of sources was NOT included:
- Private law firms or legal service providers
- Non-governmental organizations
- Academic institutions (except when citing official legal texts)
- International organizations (except for context)
- Commercial legal databases
- News media
Only official government publications and legal texts form the basis of this compilation.
Updates and Amendments
Mexican labor law is subject to amendment. Significant developments affecting telework include:
Enacted Reforms:
- January 2021: Federal Labor Law reform adding telework chapter
- June 2023: NOM-037-STPS-2023 publication
- March 2024: IMSS Criterion on telework payments
Pending Proposals (as of December 2024):
- Workweek reduction from 48 to 40 hours (proposed but not enacted)
- Additional labor law reforms under discussion
Users should monitor official government sources for new developments.
Frequently Asked Questions
General Questions
Q1: What is the definition of telework under Mexican law?
A: Article 330-A of the Federal Labor Law defines telework as subordinate work organization consisting of remunerated activities performed in places other than the employer’s establishment, without requiring physical presence at the workplace, primarily using information and communication technologies for contact between worker and employer.
Q2: When does the 40% threshold apply?
A: Employment relationships where more than 40% of work time occurs at the worker’s home or chosen location are governed by the telework provisions of Chapter XII Bis. Work performed remotely less than 40% of time, or occasionally/sporadically, does not qualify as telework under the statute.
Q3: Is a written contract required for telework?
A: Article 330-B mandates a written contract for all telework relationships. The contract must include nine specific elements beyond general employment contract requirements, including equipment specifications, cost reimbursement amounts, and supervision mechanisms.
Q4: Can my employer force me to work from home?
A: Article 330-G establishes that conversion from on-site to telework must be voluntary and in writing, except in duly certified force majeure situations (such as public health emergencies or government-mandated closures).
Equipment and Costs
Q5: What equipment must my employer provide?
A: Article 330-E, Fraction I requires employers to provide, install and maintain necessary telework equipment including computers, ergonomic chairs, printers and other items needed for job performance. NOM-037-STPS-2023 provides additional specifications.
Q6: Must my employer reimburse internet and electricity costs?
A: Article 330-E, Fraction III requires employers to assume telework-related costs including telecommunication services and proportional electricity costs. The specific amounts must be established in the written contract.
Q7: Do equipment and cost reimbursements count as salary for tax/social security purposes?
A: The IMSS Criterion 01/2024 establishes that properly structured equipment provision and cost reimbursements do not integrate into the salary base for social security contributions when genuinely constituting work tools rather than disguised salary. Income tax treatment should be verified with SAT or qualified tax advisors.
Working Hours and Compensation
Q8: What are the maximum working hours for teleworkers?
A: Teleworkers are subject to the same maximum hours as on-site workers: 8 hours daily for daytime shifts, 7 hours for nighttime shifts, 7.5 hours for mixed shifts, with a maximum 48-hour workweek across six days.
Q9: Am I entitled to overtime pay as a teleworker?
A: Article 67 requires overtime compensation at 200% of regular hourly rate (100% premium). Overtime beyond 9 weekly hours must be compensated at 300% (200% premium) plus potential penalties.
Q10: Must my salary be equal to on-site workers?
A: Article 330-H requires equal treatment regarding remuneration. Article 330-K, Fraction II grants labor inspectors authority to verify salaries are not inferior to those paid to on-site workers with equal or similar functions.
Right to Disconnect
Q11: What is the right to disconnect?
A: Article 330-E, Fraction VI requires employers to respect teleworkers’ right to disconnect at the end of the workday. NOM-037 defines this as the right to separate from work and refrain from any workplace communication outside working hours, during rest days, vacations, and leaves.
Q12: Can my employer contact me after work hours?
A: The right to disconnect generally prohibits employer contact outside working hours except in genuine emergency situations. Contracts must specify when disconnection is permitted and delimit availability expectations.
Q13: What can I do if my employer doesn’t respect disconnection rights?
A: Workers may file complaints with PROFEDET, request conciliation through the Federal Conciliation Center, or pursue legal claims for violation of contractual terms or workplace harassment.
Privacy and Monitoring
Q14: Can my employer monitor me with cameras while I work from home?
A: Article 330-I permits video and audio monitoring only extraordinarily or when job nature specifically requires it. Continuous surveillance of workers’ homes is generally prohibited. All monitoring must be proportional to objectives and respect privacy rights.
Q15: What supervision methods are permitted?
A: Employers may use proportional supervision including productivity tracking, work output measurement, communication monitoring (with disclosure), and technical monitoring limited to work-related activities. Methods must respect privacy and comply with data protection laws.
Health and Safety
Q16: What health and safety requirements apply to my home workspace?
A: NOM-037-STPS-2023 requires adequate connectivity, electrical safety, proper lighting, ventilation, and ergonomic conditions. Employers must verify conditions through Health and Safety Committee visits or worker-completed checklists with remote verification.
Q17: What if my home doesn’t meet safety requirements?
A: NOM-037 Section 5.3(e) requires employers to establish reversibility mechanisms. Workers may request return to on-site work when home conditions are inadequate or unsafe, including cases of family violence.
Q18: Is my employer required to provide ergonomic furniture?
A: Article 330-E, Fraction I and NOM-037 Section 5.1(a) require employers to provide ergonomic furniture including chairs and work surfaces. Appendix 5 of NOM-037 provides ergonomic chair selection recommendations.
Social Security and Benefits
Q19: Am I entitled to social security as a teleworker?
A: Article 330-E, Fraction VII requires employers to register all teleworkers in the mandatory social security regime. Teleworkers receive identical benefits as on-site workers including health insurance, disability coverage, retirement savings, and housing fund contributions.
Q20: Do I receive the same benefits as on-site workers?
A: Article 330-H requires equal treatment regarding training, social security, access to opportunities, and all conditions protected for on-site workers. Teleworkers cannot be treated less favorably than comparable on-site employees.
Reversibility
Q21: Can I request to return to on-site work?
A: Article 330-G establishes a right of reversibility for both parties. Workers may request return to on-site modality, and parties must establish mechanisms, processes and timeframes for reversibility.
Q22: Can my employer require me to return to the office?
A: Employers also have reversibility rights for legitimate business reasons, provided decisions are not discriminatory or retaliatory and follow agreed procedures.
Q23: How long does the reversibility process take?
A: The statute does not specify mandatory timeframes. Parties should establish timelines in the telework contract. NOM-037 emphasizes that reversibility must be available when workers report health/safety concerns.
Compliance and Enforcement
Q24: How are telework laws enforced?
A: The Secretaría del Trabajo y Previsión Social conducts labor inspections verifying compliance. Article 330-K grants inspectors specific authorities to verify equipment records, salary equality, and general obligation compliance.
Q25: What penalties exist for violations?
A: Article 1004 establishes penalties calculated in UMAs (Units of Measurement and Update) ranging from 50 to 5,000 UMAs depending on violation severity. Additional penalties may apply for social security violations, health/safety violations, and data protection breaches.
Q26: Where can I file a complaint?
A: Workers may file complaints with PROFEDET (free legal assistance), the Federal Conciliation Center (pre-litigation), or labor authorities. Contact information is provided in Section 17.
Special Situations
Q27: Does telework regulation apply to hybrid arrangements?
A: The 40% threshold applies regardless of whether telework is full-time or hybrid. Workers performing more than 40% of time remotely are subject to Chapter XII Bis provisions even if they maintain partial on-site presence.
Q28: What about independent contractors?
A: The Federal Labor Law requires subordinate employment relationships. Independent contractors providing services without subordination fall outside Chapter XII Bis scope. However, relationships must be genuinely independent—misclassification may result in labor law application.
Q29: Can collective agreements modify telework requirements?
A: Article 330-B requires telework modality to be addressed in collective bargaining agreements or internal work regulations. Collective agreements cannot reduce statutory minimum protections but may enhance them.
Q30: How does telework law apply to foreign companies?
A: Foreign companies employing workers in Mexico must comply with Mexican labor law, including telework provisions, when relationships constitute subordinate employment under Mexican law. Jurisdiction and specific requirements depend on employment relationship structure.