1. Employment Agreement (Contrato de Trabajo)
Requirement:
A written employment agreement is strongly required under Mexican labor law.
Must Include:
Employee and employer details
Job title and duties
Salary and payment frequency
Work schedule
Workplace location
Contract type (indefinite, fixed-term, project-based)
Benefits and probation terms (if applicable)
Purpose:
Establishes the legal employment relationship
Defines rights and obligations
Ensures compliance with the Federal Labor Law (Ley Federal del Trabajo)
2. Bank Account Information
Requirement:
Employees must provide bank account details for salary payment.
Purpose:
Enables compliant electronic payroll transfer
Ensures transparency and audit compliance
Required for proper payroll documentation (CFDI payroll receipts)
3. Registro Federal de Contribuyentes (RFC – Tax ID)
Requirement:
Employees must have an RFC (Mexican tax identification number).
Purpose:
Required for income tax withholding (ISR)
Necessary for issuing digital payroll tax receipts (CFDI)
Ensures compliance with federal tax regulations
Salary cannot be properly reported without an RFC.
4. Mexican Social Security Institute (IMSS) Registration
Requirement:
Employees must be registered with:
Mexican Social Security Institute (IMSS)
Purpose:
Provides healthcare coverage
Covers workplace accidents and disability
Includes pension and social insurance benefits
Mandatory employer and employee contributions
Registration must be completed upon hiring.
5. Unique Population Registry Code (CURP)
Requirement:
Employees must provide their CURP.
Purpose:
Serves as a national identification number
Required for tax and social security registration
Ensures accurate government reporting
6. National ID or Passport and VISA
Requirement:
Mexican nationals: National ID (INE)
Foreign nationals: Valid passport and appropriate work visa/residence permit
Purpose:
Verifies identity
Confirms legal right to work (for foreign employees)
Protects employer from immigration penalties
Foreign nationals must hold proper work authorization before commencing employment.