CMS Expert Guide to Remote Working in Mexico

Yes. Remote Work is specifically regulated under Federal Labour Law (Ley Federal del Trabajo) (“LFT“). The LFT was amended on 11 January 2021 to incorporate Chapter XII Bis (Articles 330-A to 330-K), which establishes the legal framework governing remote work, including the rights and obligations of employers and employees. In addition, Official Mexican Standard NOM-037-STPS-2023, in force since 5 December 2023, sets out the occupational health and safety requirements applicable to remote work arrangements.

Under LFT, an arrangement qualifies as remote work when more than 40% of the employee's working time is performed at the employee's home or another location chosen by the employee. Once this threshold is met, the statutory remote regime applies.

Working from home may only be implemented by mutual agreement between the employer and the employee. Under the LFT, the remote work arrangement must be documented in writing, either in the initial employment agreement or through a written amendment to the existing employment agreement. 

In addition, where a collective bargaining agreement is in force, the remote work provisions must form part of that agreement. If the employer does not have a collective bargaining agreement, the remote work provisions must be incorporated into the company's Internal Work Regulations (Reglamento Interior de Trabajo), which must also establish mechanisms to maintain communication and contact with remote workers.

Under Article 330-G of the LFT, changing from on-site work to remote work must be voluntary for the employee and established in writing.

With respect to the reversibility of on-site work, each party has the right to return to the on-site working arrangement; however, the parties must agree on the mechanisms, procedures, and timelines applicable to such transition.

No. Mexican law does not grant employees a unilateral right to work remotely. Remote work must be agreed voluntarily between the employer and the employee and documented in writing.

Yes. The employer must provide, install and maintain the equipment necessary for remote work, including computer equipment, ergonomic chairs, printers and other necessary tools. The employment agreement must also specify the equipment and supplies provided.

Yes. The employer must bear the costs arising from remote work, including, where applicable, telecommunication services (such as internet) and the proportional cost of electricity consumed in connection with remote work. The employment agreement must describe the amount payable for these services.

LFT does not require employers to pay a specific "work-from-home allowance" as a separate benefit. However, as noted above, employers must reimburse the costs arising from remote work, including telecommunication services and the proportional cost of electricity. These payments are intended to cover actual remote-working expenses rather than constitute an additional allowance. 

Yes. Employers must comply with occupational health and safety obligations applicable to remote work, keep records of the equipment delivered, and comply with the relevant Official Mexican Standard (NOM) governing telework, which addresses ergonomic, psychosocial and other occupational risks.

Yes. In addition to general labour obligations, employers must:

• Keep records of the equipment and supplies provided.
• Implement measures to protect company information and personal data. 
• Respect employees' right to disconnect after working hours. 
• Register remote workers with the mandatory social security system.
• Provide training and technical support regarding information technologies, particularly when employees transition from on-site work to remote work. 
• Include remote work provisions in collective bargaining agreements where applicable or, if there is no collective bargaining agreement, regulate remote work in the internal work rules. 
• Facilitate communication mechanisms so remote workers are informed about trade union rights and collective bargaining procedures. 
• Ensure equal treatment with on-site employees regarding remuneration, training, career opportunities, social security and other employment conditions. 

Yes. The employer is required to enroll remote work employees in the IMSS mandatory program in accordance with the general social security rules, without distinction from employees who work in person.

Yes. Remote workers are protected by the LFT and the Social Security Law with regard to occupational hazards, on an equal footing with on-site workers, provided that the accident or illness is related to the performance of their duties. 

The LFT does not provide for such an offset. On the contrary, employers must assume the costs generated by remote work and must ensure equal treatment with comparable on-site employees regarding remuneration and other employment conditions. Accordingly, savings achieved by employees cannot be used as a statutory basis to reduce salary or mandatory reimbursements.

Yes. Remote workers must:

• Take proper care of the equipment and materials provided by the employer.
• Timely report the agreed telecommunications and electricity costs. 
• Comply with occupational health and safety requirements. 
• Cooperate with the employer's supervision mechanisms.
• Comply with the employer's data protection and information security policies

No. Mexico has not introduced specific immigration or labour law provisions aimed at facilitating or promoting short-term remote work ("digital nomad" arrangements). Foreign nationals wishing to work remotely from Mexico remain subject to the general immigration framework, depending on the nature and duration of their stay.

Remote work abroad generally refers to an employee performing work for an employer established in one country while physically located in another country. Mexican labour legislation does not contain specific provisions regulating cross-border remote work. Consequently, these arrangements must be analysed on a case-by-case basis, taking into account labour, immigration, tax and social security rules of the countries involved.

There are no specific statutory conflict-of-law rules addressing cross-border remote work in the LFT. The applicable labour law will depend on the particular circumstances, including the governing law of the employment relationship, where the work is habitually performed and any mandatory local employment protections that may apply.

There is no general rule under Mexican law. The applicable social security regime depends on the countries involved and whether a bilateral or multilateral social security agreement applies. In the absence of an applicable international agreement, separate obligations may arise under the laws of each jurisdiction.

Mexican labour legislation does not regulate the tax treatment of short-term cross-border remote work. From a Mexican tax perspective, provided that the employee's stay does not exceed 183 calendar days, no tax implications generally arise in Mexico solely as a result of the temporary stay.

Employees working remotely from Mexico must comply with Mexican immigration requirements according to the purpose and duration of their stay. Likewise, employees working abroad should ensure compliance with the immigration rules of the host country, as tourist status may not always permit remote work. Since Mexican law does not specifically regulate cross-border remote work, employers should assess labour, immigration, tax, social security, data protection and permanent establishment risks before approving these arrangements.

It is recommended that companies formalize their remote work policies in writing, in accordance with the requirements of the LFT, including provisions regarding the reversibility of this work arrangement, confidentiality, and the protection of personal data, either through a specific agreement or an addendum to the individual employment agreement.