December 17, 2025
Today, was published in the Official Gazette of the Federation (Diario Oficial de la Federación) the « DECREE amending the decree granting tax benefits to employers and temporary workers in the agricultural sector, published on July 24, 2007”, in particular, Article Two, which refers to the updating of the values used to calculate tax credits applicable against the payment of worker-employer contributions, and Transitory Provision One, which states that the decree will enter into force tomorrow (except for the amendment to Article Two, which will enter into force on January 1, 2026) and will remain in force until December 31, 2026.
The fiscal stimulus granted to employers and temporary workers in the agricultural sector consists of a tax credit, applicable against the payment of employer-employee contributions to the Mexican Social Security Institute, solely for occupational risk insurance; illness and maternity; disability and life; and childcare and social benefits, calculated in accordance with the respective base contribution salary, and those resulting from considering, in the 2026 fiscal year, 3.60 times the daily value of the current Unit of Measurement and Update (Unidad de Medida de Actualización “UMA”), provided that the base contribution salary is higher than the aforementioned value.
In the case of the Northern Border Free Zone, in accordance with the classification of municipalities in the Mexican Republic by the National Minimum Wage Commission, for the calculation of the tax credit amount, the difference between the contributions calculated in accordance with the respective base contribution salary and those resulting from considering 4.50 times the daily value of the UMA in the 2026 fiscal year shall be taken into account, provided that the base contribution salary is higher than the value.
The lawyers in the areas of social security and labor law are at your service to advise you.
SINCERELY
Gil Zenteno
Jorge G. De Presno
David Puente Tostado
Ana Sofia Lazcano
Gabriela Méndez
Jesús Carmona