Glossary · 2 min read
What attendance control is
Short answer
Attendance control is any means of knowing who came to work and at what time. The electronic working-time record is an attendance control that meets a legal condition: being electronic and including a start and end time per person.
Common forms
Notebook, card, biometric time clock, spreadsheet or app.
Which ones comply
Electronic ones that generate a per-person record you can hand over.
Why everything starts with the working-time record
Almost every labor calculation starts from the same data point: how many hours and which days each person worked. If that data is uncertain, so is everything else.
- Overtime: it is paid according to the hours of each week.
- Sunday premium and rest days worked: they depend on which days were worked.
- Aguinaldo and profit sharing: they use the days worked in the year.
- Labor lawsuits: the company must prove the working time.
Since 2026, the Federal Labor Law requires that record to be electronic, per person, with start and end time.
Common mistakes
- Using the UMA or minimum wage value from a previous year.
- Confusing daily salary, integrated salary and contribution base salary.
- Calculating benefits without knowing the days actually worked.
- Taking the legal minimums as if they were the maximum.
- Not keeping the backup of the calculation.
What to do now
- Confirm the current value for the year.
- Have each person's daily salary at hand.
- Check the days and hours worked in your record.
- Do the math and keep it.
- Validate it with your accountant.
Related terms
Mandatory rest days in Mexico. These are the holidays set by article 74 of the Federal Labor Law.
INFONAVIT contributions: what they are. The INFONAVIT contribution is 5% of each person's contribution base salary, paid by the company.
What the UMA is and how much it is worth. The UMA is the Unit of Measure and Update (Unidad de Medida y Actualización): the peso reference for calculating fines, contributions and procedures.
Frequently asked questions
Are attendance and working hours the same thing?
No. Attendance tells you whether someone showed up; the working-time record tells you how many hours they worked.
Can I use this for my payroll?
It works as a reference. Your accountant should do or validate the payroll calculation.
Where does the data come from?
From the Federal Labor Law and from the official values published by INEGI and the National Minimum Wage Commission.
Do these values change every year?
Yes. The UMA is updated every February 1 and the minimum wage every January 1. Always confirm the current value.
Are the amounts gross or net?
Gross. They do not account for taxes or social security contributions.
Legal basis and sources
- Electronic working-time record: article 132, section XXXIV, of the LFT and fifth transitory provision of the decree.
- 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.