Law and fines · 4 min read
Article 994, section IV Bis, of the LFT: the fine
Short answer
Section IV Bis of article 994 penalizes with 250 to 5,000 UMA the required employer who does not comply with the electronic working-time record.
In pesos
| Violation | Fine | In pesos, 2026 UMA |
|---|---|---|
| Not keeping the electronic working-time record | 250 to 5,000 UMA | $29,327.50 to $586,550 |
| Not respecting the daily workday or the rest day | 50 to 250 UMA | $5,865.50 to $29,327.50 |
Article 994, sections IV Bis and I, of the LFT. 2026 UMA: $117.31 per day.
The key word: "required"
The fine applies to anyone within the scope the STPS defines.
How it compares
It is higher than the fine for not respecting the daily workday or rest, which ranges from 50 to 250 UMA.
How to do the math by hand
The minimum fine is 250 × $117.31 = $29,327.50. The maximum is 5,000 × $117.31 = $586,550. If the penalty is calculated per person, with 5 people the range goes from $146,637.50 to $2,932,750.
The reform in one minute
The reform has two parts. On March 3, 2026, article 123 of the Constitution was amended to set the 40-hour workweek. On May 1, 2026, the Federal Labor Law was amended, which is where the detail is.
- The maximum working week drops from 48 to 40 hours, two hours per year, between 2027 and 2030.
- Overtime has a weekly cap: it is paid at double time up to the cap and at triple time for up to 4 more hours.
- Each company must electronically record the start and end time of each person's workday.
- Not keeping that record is fined 250 to 5,000 UMA.
- Salary and benefits cannot go down because of the reduction in hours.
What remains pending are the STPS general rules, which will define who the record applies to and what exceptions there will be. They take effect on January 1, 2027.
| Year | Maximum working hours | Double-time overtime | Triple-time overtime |
|---|---|---|---|
| 2026 | 48 h | 9 h | 4 h |
| 2027 | 46 h | 9 h | 4 h |
| 2028 | 44 h | 10 h | 4 h |
| 2029 | 42 h | 11 h | 4 h |
| 2030 | 40 h | 12 h | 4 h |
Decree published in the Official Gazette of the Federation on May 1, 2026, second and fourth transitory provisions, and article 68 of the LFT. Each change applies from January 1.
Common mistakes
- Assuming the obligation does not apply because you are a small business.
- Believing a device or fingerprint is required.
- Confusing the date the law took effect with the date of the STPS rules.
- Reading the 2030 caps as if they already applied.
- Trusting a provider that claims to be certified by the authority.
What to do now
- Read what article 132, section XXXIV, requires.
- Review how you record your staff's clock-in and clock-out today.
- Choose an electronic recording method.
- Agree on it in writing with each person.
- Check the STPS general rules when they are published.
Related terms
What is the contribution base salary (SBC). The contribution base salary is the salary used to calculate IMSS contributions and INFONAVIT contributions.
Overtime: what it is. Overtime is the hours worked above the ordinary workday.
What is the payroll CFDI. The payroll CFDI is the payment receipt stamped with the SAT that the company issues for each salary payment.
Frequently asked questions
Does it change every year?
The range in UMA does not. The amount in pesos does, with the UMA of each February.
Where do I find the official text?
In the Official Gazette of the Federation of May 1, 2026 and in the current version of the Federal Labor Law published by the Chamber of Deputies.
Does this replace the advice of a lawyer?
No. It is general information. For decisions about your company, consult a labor lawyer.
Does the law require a particular system?
No. It asks that the record be electronic and include the start and end time for each person.
What happens when the STPS publishes its rules?
They will specify who the record applies to and its exceptions. It is worth checking them as soon as they appear in the Official Gazette of the Federation.
Legal basis and sources
- Fines: articles 992, 994 and 1002 of the LFT.
- Decree amending the Federal Labor Law on the reduction of the working week. Official Gazette of the Federation, May 1, 2026.
- Federal Labor Law, current text. Chamber of Deputies.
How we write this content. The Sicheca team writes it from the official text of the law. When something is not yet defined by the authority, we say so. It is general information and does not replace the advice of a lawyer or an accountant.