Electronic recording of working hours in Mexico: what the Federal Labor Law requires from 2027 and how to comply

Updated on November 10, 2026.

Electronic timekeeping is the employer's obligation to electronically record the start and end times of each employee's workday and to provide this information to the authorities upon request. This requirement was established by the reform to the Federal Labor Law published in the Official Gazette of the Federation (DOF) on May 1, 2026 (Article 132, Section XXXIV). The STPS (Ministry of Labor and Social Welfare) regulations defining who is subject to this requirement have been in effect since January 1, 2027, and failure to comply is punishable by a fine of 250 to 5,000 UMA (Article 994, Section IV Bis).

In this guide:

• What exactly does the law say?
• When does it apply and what comes into effect in 2027?
• Who does it apply to?
• The fine, in UMA and in pesos
• Why it matters even if no one inspects you: the burden of proof
• What changes to the day from 2027
• What must a record contain to be valid as evidence
• How to comply, step by step
• Errors that weaken a record

What exactly does the law say?

The reform added section XXXIV to article 132 of the Federal Labor Law, the article that lists the employer's obligations. The full text is as follows:

"XXXIV. Electronically record the working hours of each employee, including the start and end times; and provide it to the authority when required."

The Ministry of Labor and Social Welfare will issue general provisions that determine the scope of application and exception to the obligation established in the preceding paragraph.

The content of the electronic record will constitute full proof if it is established that it was agreed upon between the employee and the employer.

These are three distinct ideas and it is advisable to separate them:

1. The obligation. Electronically record, for each worker, the time their workday begins and ends, and have that record available to hand over to the authority.
2. Who, and with what exceptions. The STPS decides this through general provisions. The law does not specify company sizes or business activities; that is determined by the regulations.
3. The value of proof. The record will constitute full proof when it is established that it was agreed upon with the employee. In other words, a record that the employee is unaware of and has not accepted is worth less than one that has.

If you want the article explained fraction by fraction, it's in What does article 132 section XXXIV say?.

When does it apply and what comes into effect in 2027?

This is a common point of confusion. The full decree, including the registration requirement, came into effect on May 1, 2026 (Transitional Provision One). What comes into effect on January 1, 2027, are the general provisions of the Ministry of Labor and Social Welfare (STPS), which will specify who it applies to and with what exceptions (Transitional Provision Five). Between these two dates, the decree itself establishes an adjustment period.

"Third. The period from May 1 to December 31, 2026, will allow workers and employers to adjust work processes to the terms of this Decree."

As of the closing of this edition (November 10, 2026), the STPS (Ministry of Labor and Social Welfare) has not published these provisions. However, in an interview, it has stated how it plans to implement them. Alejandro Salafranca Vázquez, head of the STPS's Decent Work Unit, told El Economista on May 28, 2026, that "the guidelines for electronic registration will be established over the next four years, prioritizing large and medium-sized companies first," that exceptions "are still being evaluated," and that companies will be given "a deadline for implementation."

Practical advice: Don't wait for the regulations to start. The 2026 adjustment period exists precisely for this purpose, and a registration that's already working in January serves as evidence from day one, whether your business is in the first or last stage. We'll continue this topic in... Mandatory time clock in 2027? and in the provisions of the STPS, which we will rewrite on the day they are published.

Who does it apply to?

The law refers to "the obligated employer." Who is "obligated" will be determined by the STPS (Ministry of Labor and Social Welfare) regulations; therefore, no one can definitively state today that the obligation will apply to all employers as of January 1, 2027. What can be said, however, is this:

• If you have people working under the LFT, the registration of their workday is already a written obligation in the law, pending the STPS to define its scope.
• The STPS has announced that it will start with large and medium-sized companies and that there will be total or partial exceptions, without yet specifying which ones.
• Even if your business is in a later stage or exempt, the registration is useful to you from today for another reason: in a labor lawsuit, the burden of proof regarding working hours is yours. We'll see that below.

The fine, in UMA and in pesos

The reform added a specific section to article 994:

"IV Bis. From 250 to 5000 Units of Measurement and Update, to the obligated employer who fails to comply with the provisions of section XXXIV of article 132 of this Law."

The UMA is updated annually by INEGI and has been in effect since February 1st. The 2026 value ($117.31 daily, INEGI press release 1/26) is as follows:

Two points of clarification. The text doesn't say "per worker" nor does it specify how the penalty is calculated; anyone claiming otherwise is misinterpreting it. And the amounts change every February: the 2027 figure will be released in January. More details in fines for not recording working hours.

Why it matters even if no one inspects you: the burden of proof

This is the aspect that most employers underestimate. In a labor lawsuit, the Federal Labor Law (LFT) places the burden of proof on the employer, including, among other things, the employee's absences and the "ordinary and overtime work hours, when the latter does not exceed nine hours per week" (Article 784, sections III and VIII). If the employer fails to produce the documents they are obligated to keep, the same article states that "the facts alleged by the employee will be presumed true."

Article 804 lists these documents and, in section III, includes "attendance records, when kept at the workplace." Article 805 concludes: failure to produce them "will establish a presumption that the facts stated by the plaintiff in their complaint regarding such documents are true, unless proven otherwise."

Simply put: if a former employee claims overtime and you have no record of it, they are presumed to be right unless you prove otherwise. With the reform, this record must also be electronic and, to be considered conclusive evidence, agreed upon with the employee.

How long to keep it. Article 804 itself stipulates this: attendance records are kept "for the last year and for one year after the employment relationship ends." If you terminate someone's employment, their record must remain on file for at least another year.

What changes to the day from 2027

The same decree that created the registry reduces the standard workweek. Article 59 sets the target: "The maximum duration of the standard workweek shall be forty hours." And the second transitional provision outlines the procedure, always effective from January 1st of each year:

Overtime hours are also changing. The overtime stipulated in Article 66 (which is paid at "100% more," effectively double time) has a gradually increasing weekly limit according to Transitional Provision Four: 9 hours in 2026 and 2027, 10 in 2028, 11 in 2029, and 12 in 2030, distributed as up to four hours per day and a maximum of four days per week. Any hours worked beyond this limit (Article 68) are paid at "200% more," triple time, and cannot exceed four hours per week. The total of regular and overtime hours can never exceed twelve hours per day.

This makes the record more than just a list of clock-ins and clock-outs: it has to total weekly hours against the annual limit, separate double and triple overtime, and mark days off, Sundays, and holidays. The amounts to be paid remain the responsibility of payroll or the accountant.

What must a record contain to be valid as evidence

Seven requirements emerge from the law and its application in court. Use them as a checklist, regardless of your system:

What's not on the list also matters: the law doesn't require biometrics or tracking. A registry that requires fingerprints or continuous location tracking carries personal data obligations that a registry based on phone confirmation and location only at the time of dialing doesn't.

How to comply, step by step

The summary:

1. Take inventory. List of workers with their cell phone number, the actual schedules of each one (including split shifts, night shifts and days off) and the address of each branch or worksite.
2. Choose how each person will mark. Own cell phone with location by dialing, QR code at the entrance, or PIN on a tablet at the business for those who do not have a cell phone.
3. Set schedules and rules. Entry tolerance, how a lateness is counted, whether food is paid for, what happens to a shift that goes past midnight.
4. Invite your team and get their acceptance. This is the step that gives the record probative value. It explains what is saved and what is not.
5. Check what's marked each day. The unusual (outside the range, without a location, without an exit) is reviewed, not blocked. Every correction leaves the original intact and has a reason.
6. It exports every two weeks. The accountant receives hours, lateness, absences and overtime; he decides the amounts.
7. Have the delivery ready. A report per worker and the complete export for the period are what you might have to show in an inspection or in court.

Errors that weaken a record

• An Excel spreadsheet that anyone can edit. It leaves no trace of who changed what. As an electronic record, it complies with the letter; as evidence, it can be challenged with a single question.
• "Adjust" checks from HR. Each edit made without reason or consent from the worker turns the record into a document of the employer, not an agreement.
• Use the time on your cell phone or a watch that can be moved. The time has to come from me.
• Block the check outside the zone. A blocked clock-in is a time that doesn't exist in your records. The correct procedure is to log it and mark it for review.
• Not having the worker's acceptance. Without an agreement, there is no conclusive proof.
• Delete the history of the person who leaves. Article 804 requires that it be kept for one more year.
• Requesting biometrics "for security". It is not required by law and adds personal data obligations that must then be fulfilled.

How Aurora Check-in solves it

Aurora Check-in is Aurora Inbox's free electronic time and attendance service for employers in Mexico: the employee clocks in and out from their cell phone, without installing anything, and the employer keeps evidence with the server time that cannot be edited or deleted.

It meets all seven requirements on the list: each clock-in saves the server time, device, and location at that moment; the employee confirms their phone number with a code and accepts the clock-in before starting, and this acceptance is saved; the original record is never modified, and each correction is a new record with a reason that the employee either accepts or disputes; employee reports and CSV exports are free, as many times as you need; and records are kept for at least one year after termination. It calculates hours per day and week against the annual limit, double and triple overtime, tardiness, absences, breaks, Sundays, and holidays. Hours, not dollars: the amounts are determined by your payroll department or accountant. It doesn't use biometrics, and location is only read when clocking in. It's free, with no minimum number of employees, and it will remain so.

How it works, step by step, is on the page of Aurora Check-in.

Frequently Asked Questions

Is electronic time tracking now mandatory?

The obligation has been in the law since May 1, 2026 (Article 132, Section XXXIV, and Transitory Provision One of the decree). The STPS provisions that define who it applies to and with what exceptions come into effect on January 1, 2027, and as of November 10, 2026, they have not been published.

Who does it apply to and since when?

According to the STPS (Ministry of Labor and Social Welfare), this applies to "the employer required to comply." The agency has stated that implementation will be gradual over the next four years, starting with large and medium-sized companies, and that there will be full or partial exceptions yet to be defined. Even if your business is required to comply later, registration serves as evidence starting today.

Is an Excel spreadsheet or a paper list sufficient?

Paper is not electronic. Excel is, but a file that anyone can edit without a trace, with the time stamp entered by the person capturing it and without the worker's consent, will hardly constitute conclusive proof.

Do I need a time clock with fingerprint recognition?

No. The law says "electronically" and doesn't mention any specific technology. A record from the employee's cell phone, with the server time and phone number confirmed, fulfills the requirements of the article without biometrics.

What happens if I don't record my work hours?

Two different things. Before the authority, the fine of article 994, section IV Bis: from 250 to 5,000 UMA, that is, from $29,327.50 to $586,550.00 with the UMA of 2026. Before a worker who claims, the burden of proof (articles 784, 804 and 805): without registration, the facts that he affirms are presumed to be true, unless proven otherwise.

How long should I keep the records?

Attendance records are kept for the last year of employment and for one year after the employment relationship ends (Article 804). If you change systems or providers, take your records with you.

What do I hand over if I'm inspected or sued?

The record of each employee with their start and end times per day, corrections with their reason and the employee's confirmation, and the acceptance of the record. In Aurora Check-in, this is the monthly report per employee and the CSV exports for the period.

Does the registry calculate payroll?

It calculates hours: regular hours against the annual limit, double and triple overtime, tardiness, absences, rest days, and Sundays and holidays worked. It does not calculate monetary amounts. Your payroll system or accountant will determine the amounts using that information.

Related guides

• Article 132, section XXXIV of the LFT: what it says, who it obligates, and how it is fulfilled
• Fines for not registering working hours: from 250 to 5,000 UMA
• Mandatory time clocks by 2027? What the law says and what the STPS (Ministry of Labor and Social Welfare) has yet to define.
• STPS provisions for recording working hours

Sources

• Official Gazette of the Federation, Decree reforming, adding to, and repealing various provisions of the Federal Labor Law regarding the reduction of working hoursMay 1, 2026.
• Chamber of Deputies, Federal Labor Law, current text, last reform published in the DOF on May 14, 2026 (articles 784, 804 and 805).
• INEGI, Press release 1/26, UMA values effective from 1 February 2026January 8, 2026.
• The Economist, "STPS anticipates gradual implementation of electronic recording of working hours"May 28, 2026.
• The Impartial, "Mandatory time clock in Mexico: Companies await STPS regulations for recording working hours in 2027, but academic issues warning"November 3, 2026.

This article provides general information and is not legal advice. For specific cases, consult an employment lawyer.