عقد العمل وانتهاء العقد في المكسيك

The year-end bonus and statutory profit sharing are two legal obligations that arise independently of any collective agreement; profit sharing is subject to exclusions set out in the federal labour law, which have to be checked company by company. Both must be budgeted from the first hire.

The electronic payroll invoice is the second distinctive feature: a payslip is not merely a document handed to the employee, it is a tax file validated in real time by the administration. A payroll error therefore becomes a tax error immediately.

Market terminology, finally, carries real consequences. The expressions used to describe payroll outsourcing cover legally different arrangements, and only the placing of personnel at a client's disposal brings a provider within the scope of compulsory registration with the labour ministry. A client whose provider should have held that registration loses deductibility of the expense entirely.