Glossary · 2 min read
What is the Official Gazette of the Federation (DOF)
Short answer
The Official Gazette of the Federation is the publication where federal laws, decrees and rules appear. A rule becomes binding once it is published there and takes effect.
In the labor reform
- March 3, 2026: reform to constitutional article 123.
- May 1, 2026: reform to the Federal Labor Law.
What is still to be published
The STPS general rules on the electronic record.
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
Vacations by law: how many days are owed. With one year of work, 12 days of vacation are owed.
IMSS contributions: what they are and who pays them. Employer-employee contributions are the payments to the IMSS that fund social security.
What is attendance control. Attendance control is any means of knowing who came to work and at what time.
Frequently asked questions
Does a press release count as a rule?
No. Only what is published in the DOF.
Are the amounts gross or net?
Gross. They do not account for taxes or social security contributions.
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.
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.