Cases and situations · 4 min read
Inventories and month-end closings: how to plan hours
Short answer
Inventories and closings concentrate overtime on a few days. You have to spread it out so as not to exceed 4 overtime hours per day, 4 days per week or 12 total hours in a day.
The typical mistake
A 16-hour continuous inventory. It is not possible within the law.
How to plan it
- Two teams on consecutive shifts.
- Partial counts during the week.
- Temporary support staff.
What to review at the end
Each person's overtime hours that week.
How to do the math by hand
Take a salary of $400 per day on a day shift. The ordinary hour is worth 400 ÷ 8 = $50. In 2027, with 11 overtime hours in the week, the first 9 are paid at double time (9 × $100 = $900) and the remaining 2 at triple time (2 × $150 = $300). Total: $1,200.
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
- Resolving each case verbally, without putting it in writing.
- Adjusting the record to match the official schedule.
- Leaving days without a record and without an explanation.
- Treating alike situations the law distinguishes.
- Learning about the problem only when a claim arrives.
What to do now
- Identify whether this case occurs in your company and how often.
- Define the rule and write it into your policy or internal regulations.
- Explain it to the team and the managers.
- Verify that the record reflects the real time.
- Review the month's cases and adjust the rule if needed.
Related terms
What is the payroll CFDI. The payroll CFDI is the payment receipt stamped with the SAT that the company issues for each salary payment.
Vacation premium: how much it is and when it is paid. The vacation premium is an additional payment of at least 25% on the salary for the vacation days.
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.
Frequently asked questions
Can I give a day off in exchange?
The law orders overtime to be paid. Additional rest can be given in addition, not instead.
Can someone work more than 12 hours in a day?
No. The sum of ordinary and overtime hours cannot exceed 12 hours per day.
Does salary go down if fewer hours are worked?
No. The reform prohibits lowering wages and benefits because of the reduction in working hours.
Is the reform already in force?
Yes. The reform to the Federal Labor Law took effect on May 1, 2026. The reduction in working hours starts on January 1, 2027.
Who monitors compliance?
The Ministry of Labor and Social Welfare, through inspections.
Legal basis and sources
- Workday as time at the company's disposal: article 58 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.