For accountants · 3 min read
Labor review checklist for an accounting firm's clients
Short answer
Use this list at your next appointment with each client. It takes 15 minutes and makes clear what they are missing.
Ten points
- Actual workday of each position.
- Shifts planned for 46 hours.
- Overtime from the last four weeks.
- Current way of recording attendance.
- Whether the record is electronic.
- Written agreement on the record.
- Match between record and payslips.
- Staff aged 15 to 17.
- Sundays and holidays worked.
- Updated internal regulations.
Read the detail in the reform guide.
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
- Calculating payroll with the hours the client remembers.
- Averaging overtime across weeks.
- Not warning the client when the record and the payslip do not match.
- Treating the record as a topic for the lawyer only.
- Waiting for the client to ask.
What to do now
- List your clients who have employees.
- Ask each one how they record working time.
- Send them a summary of the reform.
- Review their overtime from the last month against the new caps.
- Recommend an electronic record to them and ask for view access.
Related terms
What is RESICO. RESICO is the Simplified Trust Regime (Régimen Simplificado de Confianza), a tax regime with reduced income tax rates for individuals and companies with income below certain limits.
Sunday premium: what it is and how it is calculated. The Sunday premium is an additional payment of at least 25% on the salary of an ordinary day for anyone who works on Sunday.
What the STPS is and what it does. The STPS is the Ministry of Labor and Social Welfare.
Frequently asked questions
Which point fails most?
The record: most small businesses use paper or memory.
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.
Is the maximum workday per day or per week?
There are two limits: a daily one, which did not change, and a weekly one, which drops from 48 to 40 hours between 2027 and 2030.
Is overtime counted by week?
Yes. The cap on double-time overtime is weekly and per person.
Can someone work more than 12 hours in a day?
No. The sum of ordinary and overtime hours cannot exceed 12 hours per day.
Legal basis and sources
- 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.