--- title: "Labor reform: what an accountant should explain to clients · Sicheca" description: "Summary of the 40-hour reform for accountants: what changes in payroll, what to ask each client and how to help them." url: https://sicheca.com/en/blog/reforma-laboral-guia-para-contadores lang: en alternate_es: https://sicheca.com/blog/reforma-laboral-guia-para-contadores.md --- For accountants · 3 min read # Labor reform: what an accountant should explain to clients Short answer Your clients will ask you three things: how many hours they can work, how to pay overtime and what the electronic record is. With those answered, you cover almost the entire reform. ## What changes in payroll - The value of the hour goes up, because pay does not go down. - Overtime has a weekly cap and two pay tiers. - The pay slip must match the working-time record. ## What to ask each client - How many hours does your staff work today? - How do you record clock-ins and clock-outs? - Do you pay overtime? How do you measure it? ## How to help Recommend an electronic record and check their data with your own read-only account. ## 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 1. List your clients who have employees. 2. Ask each one how they record working time. 3. Send them a summary of the reform. 4. Review their overtime from the last month against the new caps. 5. Recommend an electronic record to them and ask for view access. ## Related terms **[What is a finiquito (final settlement)](https://sicheca.com/en/blog/que-es-un-finiquito).** The finiquito is the payment of what the company owes a person when the employment relationship ends, regardless of the cause. **[Aguinaldo: how much it is and how it is calculated](https://sicheca.com/en/blog/aguinaldo).** The aguinaldo (year-end bonus) is an annual payment of at least 15 days of salary, which must be paid before December 20. **[What is PROFEDET](https://sicheca.com/en/blog/que-es-la-profedet).** PROFEDET is the Federal Labor Defense Attorney's Office (Procuraduría Federal de la Defensa del Trabajo). ## Frequently asked questions ### Can I earn by recommending Sicheca? Yes, with the reseller program. ### Who monitors compliance? The Ministry of Labor and Social Welfare, through inspections. ### Where do I find the official text? In the Official Gazette of the Federation of May 1, 2026 and in the current version of the Federal Labor Law published by the Chamber of Deputies. ### Does this replace the advice of a lawyer? No. It is general information. For decisions about your company, consult a labor lawyer. ### 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. ## Legal basis and sources - [Decree amending the Federal Labor Law on the reduction of the working week](https://sidof.segob.gob.mx/notas/docFuente/5786537). Official Gazette of the Federation, May 1, 2026. - [Federal Labor Law, current text](https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf). 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. ## Keep reading [ For accountants **Overtime in payroll: how to separate double and triple time**](https://sicheca.com/en/blog/horas-extra-en-la-nomina-dobles-y-triples) [ For accountants **Accountant access: check your clients' working time without asking for files**](https://sicheca.com/en/blog/acceso-para-contadores-al-registro-de-jornada) [ For accountants **How an accounting firm can generate income from the labor reform**](https://sicheca.com/en/blog/como-un-despacho-contable-gana-con-la-reforma) [ Law and fines **Electronic working-time record: what it is and what the law requires**](https://sicheca.com/en/blog/registro-electronico-de-jornada-que-es) [See all articles](https://sicheca.com/en/blog/) Who publishes this blog Sicheca is a digital time clock for recording working time from your phone. It has a reseller program for those who serve companies: accountants, accounting firms, consultants and salespeople. [Learn about the reseller program](https://sicheca.com/en/distribuidores?utm_source=blog&utm_medium=articulo&utm_campaign=reforma-laboral-guia-para-contadores&utm_content=final#solicitud)