Labor compliance is not concentrated in a single annual return. During 2026, Mexican companies must coordinate wages, social security, profit-sharing, vacations, training, safety and health, and the closing of benefits. A centralized calendar helps prevent human resources, payroll, finance and operations from working with different dates or evidence. This guide brings together the main federal milestones and proposes a practical way to manage them, without replacing the review of the specific obligations of each workplace.
Dates worth setting from the start
From January 1, the current minimum wage must be reflected: 315.04 pesos per day in the General Minimum Wage Zone and 440.87 pesos in the Northern Border Free Zone. In February, the annual determination of the Work-Risk Insurance premium is filed with the IMSS, with information from January 1 to December 31 of the prior year. For profit-sharing (PTU), legal entities pay by May 30 and individuals by June 29. The year-end bonus (aguinaldo) must be paid before December 20. Added to these dates are the mandatory rest days, vacation anniversaries and each company's own contractual or registration deadlines.
Obligations that must be monitored all year
Not all compliance has a single date. IMSS enrollments, terminations and wage changes require event-linked attention; payroll must match contracts, attendance controls and payment receipts. Vacations and the vacation premium are managed according to each person's anniversary, not the general year-end. Training programs, the applicable committees and the evidence for the safety-and-health NOMs must also be kept up to date. For specialized services, the REPSE registration, the contracts and the four-monthly informational filings deserve separate control. The best schedule combines legal deadlines with monthly or quarterly internal reviews.
How to turn the calendar into evidence
A useful matrix identifies the obligation, legal basis, owner, approver, deadline, input documents and closing record. Each task should link the receipt, acknowledgment, minutes, report or policy that proves its execution. It is also advisable to schedule early alerts and a second review for matters that depend on several areas, such as PTU, the work-risk premium or REPSE renewals. If the workforce, the address, the activity or the way of working changes, the calendar must be reviewed and not merely repeat the prior year's. This content is informational; the specific obligation depends on each organization's activity, size, location and labor relationships.
Key points
- The 2026 general minimum wage is 315.04 pesos per day and the northern border wage is 440.87 pesos.
- The work-risk premium is determined in February using the prior year's accident rate.
- PTU is due on May 30 for legal entities and on June 29 for individuals.
- Vacations, enrollment movements and safety and health require permanent controls, not an annual review.
What to review
- Create a single matrix of obligations with owners, alerts and closing evidence.
- Reconcile contracts, attendance, payroll, CFDIs and IMSS movements on a monthly basis.
- Review changes in the workforce, activity, workplaces and specialized providers every quarter.