For accountants · 3 min read
How an accounting firm can generate income from the labor reform
Short answer
Your clients need to comply and they trust you. You can charge for assessing their working hours, and also earn commission for each client that signs up for Sicheca with your link.
Three possible sources of income
- Workday and overtime assessment.
- Updating contracts and internal rules, with a partner lawyer.
- Commission as a reseller: 1 month of subscription on the monthly plan and 2 months on the annual plan.
How to do the math by hand
With 10 clients on the $149-per-month plan: on the monthly plan, 10 × $149 = $1,490. On the annual plan, 10 × $298 = $2,980.
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 the Official Gazette of the Federation (DOF). The Official Gazette of the Federation is the publication where federal laws, decrees and rules appear.
What is PTU, or profit sharing. PTU is the workers' share in the company's profits: 10% of the company's taxable profit, which is distributed among its staff.
Mandatory rest days in Mexico. These are the holidays set by article 74 of the Federal Labor Law.
Frequently asked questions
How much does it cost to be a reseller?
Nothing.
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.
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.
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.