HR Record Retention Requirements

Mexico - Summary Chart

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MEXICO


DOCUMENTS

RETENTION PERIOD
(minimum and/or maximum)

BEGINNING OF  RETENTION PERIOD

LEGAL REFERENCE

EMPLOYMENT RECORDS

Contracts (new hire agreements, severance, etc.)

Minimum 1 year after termination

From termination

Federal Labor Law, Art. 804

Time records (work hours, rest periods, vacation/sick/holiday, etc.)

Minimum previous 12 months and 1 year after termination

Creation of record

Federal Labor Law, Art. 804

Performance records (performance reviews, promotions/demotions, licenses/certifications, investigations, disciplinary actions, etc.)

Minimum 1 year

From termination

Federal Labor Law, Art. 804

Data and personnel files

Minimum 2 years

From termination

Federal Labor Law, Art. 804;
Social Security Law, Art. 300

Government verification records (work papers, immigration, eligibility to work, etc.)

Minimum 1 year

From termination

N/A - best practice

Collective bargaining/union

Minimum 1 year

From termination

N/A - best practice

Background checks and drug tests

Minimum 1 year

From termination

N/A - best practice

Acknowledgements, policy agreements and required notices

Minimum 1 year

From termination

N/A - best practice

Recruitment (interview notes, resumes/CVs, reference checks, etc.)

Minimum 1 year

From termination

N/A - best practice

Tracking/recordings (biometric, geo-location, online tracking, camera recordings, etc.)

Minimum 1 year

From termination

N/A - best practice

Payroll records showing salary and days worked per employee (including similar information concerning social security payments and other mandatory contributions - e.g., housing and retirement funds)

Minimum 5 years

Creation of record

Social Security Law, Art. 15

BENEFIT/PENSION/EQUITY RECORDS

Benefits (plan documents, enrollment records)

Minimum previous 12 months and 1 year after termination

Creation of record

Federal Labor Law, Art. 804

Pension records

Minimum previous 12 months and 1 year after termination

Creation of record

Federal Labor Law, Art. 804

Equity records

Minimum previous 12 months and 1 year after termination

Creation of record

Federal Labor Law, Art. 804

PAYROLL/WAGE/TAX RECORDS

 

 

Payroll and wage data (payslips, etc.)

Minimum previous 12 months and 1 year after termination

Creation of record

Federal Labor Law, Art. 804

Tax records

Minimum 5 years (10 years if employer doesn't have a Mexican Federal Tax ID Number or if there are material omissions in the filing of tax returns - e.g., the return was not filed)

After return is filed or the occurrence of the taxable event when the filing itself is omitted

Federal Tax Code, Art. 67

MEDICAL/SAFETY/LEAVE RECORDS

Leave (family, medical, etc.)

Minimum 2 years

From termination

Social Security Law, Art. 300

Injury and illness incident reports

Minimum 2 years

From termination

Social Security Law, Art. 300

Medical records

Minimum 2 years

From termination

Social Security Law, Art. 300

Hazardous material and other exposure records

Minimum 2 years

From termination

Social Security Law, Art. 300

 

 


Led by PeopleDoc’s Chief Legal & Compliance Officer, the HR Compliance Assist team relies on a network of internal and external compliance experts and lawyers, including the global law firm Morgan Lewis, to provide clients with best practices and recommendations on topics such as HR document retention, employee data privacy, and HR electronic records. HR Compliance Assist also provides local compliance monitoring and alert services in select countries where PeopleDoc’s customers have employees. HR Compliance Assist is a service exclusively available to PeopleDoc customers.

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