Mexico: Criteria for compliance and verification of employer obligations in hotel industry
The agreement is effective 13 December 2022.
Criteria for compliance and verification
The Ministry of Labor and Social Welfare (Secretaría del Trabajo y Previsión Social—STPS) on 12 December 2022 published in the official gazette the agreement that establishes the criteria to be considered for compliance and verification of employer obligations in the hotel industry.
The agreement also outlines the activities and considerations that will be taken into account by the labor authority to determine the provision of services that may be classified as specialized. Natural or legal persons dedicated to providing services related to room cleaning, guest service or registration, kitchen care, reservations and room charges, as well as cooks, bartenders, captains of waiters, waiters, laundry or clothing managers and dishwashers, must review their service contracts to determine whether they would be classified as specialized.
The agreement is effective 13 December 2022.
Read a December 2022 report (Spanish) prepared by the KPMG member firm in Mexico
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.