|
MEXICO |
|||
|
|
RETENTION PERIOD |
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; |
|
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.
