--- title: "Working-time record and payroll receipt: why they must match · Sicheca" description: "Risks of the working-time record and the payroll CFDI saying different things." url: https://sicheca.com/en/blog/registro-de-jornada-y-cfdi-de-nomina lang: en alternate_es: https://sicheca.com/blog/registro-de-jornada-y-cfdi-de-nomina.md --- For accountants · 3 min read # Working-time record and payslip: why they must match Short answer If the record shows overtime that the pay stub does not pay, the company has a liability documented by itself. ## Typical cases - Tolerated late departures that nobody pays for. - Bonuses that actually pay for overtime. - Sundays worked without the Sunday premium. ## How to close the gap Review the record before calculating payroll, not after. ## 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 the UMA is and how much it is worth](https://sicheca.com/en/blog/que-es-la-uma-y-cuanto-vale).** The UMA is the Unit of Measure and Update (Unidad de Medida y Actualización): the peso reference for calculating fines, contributions and procedures. **[Night shift: schedule and maximum length](https://sicheca.com/en/blog/jornada-nocturna).** The night shift is the one worked between 8:00 p.m. and 6:00 a.m. **[What is NOM-037 on telework](https://sicheca.com/en/blog/nom-037-teletrabajo).** NOM-037 sets the safety and health conditions for telework. ## Frequently asked questions ### What if the client does not want to pay those hours? Explain the cost to them: in a lawsuit these hours are claimed at double or triple, going back up to one year. ### Is the maximum workday per day or per week? There are two limits: a daily one, which did not change, and a weekly one, which drops from 48 to 40 hours between 2027 and 2030. ### Is overtime counted by week? Yes. The cap on double-time overtime is weekly and per person. ### 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. ## Legal basis and sources - Electronic working-time record: article 132, section XXXIV, of the LFT and fifth transitory provision of the decree. - Working hours: articles 58 to 64 of the LFT and second transitory provision of the decree. - [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 **The real cost of the 40-hour workweek for a small and mid-sized business**](https://sicheca.com/en/blog/costo-real-de-la-jornada-de-40-horas) [ For accountants **Accountants as Sicheca resellers**](https://sicheca.com/en/blog/contadores-como-distribuidores-de-sicheca) [ For accountants **The 8 questions your clients will ask about the time clock**](https://sicheca.com/en/blog/preguntas-de-clientes-sobre-el-reloj-checador) [ Glossary **What the UMA is and how much it is worth**](https://sicheca.com/en/blog/que-es-la-uma-y-cuanto-vale) [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. We write these guides from the official text of the law, so any business can understand what applies to it. If you want to try it, there is a waitlist. [Join the waitlist](https://sicheca.com/en/lista-de-espera?utm_source=blog&utm_medium=articulo&utm_campaign=registro-de-jornada-y-cfdi-de-nomina&utm_content=final)