Glossary · 2 min read
What is REPSE
Short answer
REPSE is the registry with the STPS that every company needs if it provides specialized services or works to another company using its own staff. Without it, you cannot subcontract.
Why it matters for working hours
Whoever contracts specialized services usually asks for evidence of labor compliance. The working-time record is part of that evidence.
Validity
The registration is renewed every three years.
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
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.
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.
Frequently asked questions
Where is it in the law?
In Article 15 of the Federal Labor Law.
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.