Wage Review Record Mexico (Acta de Revisión Salarial)

A Wage Review Record Mexico (Acta de Revisión Salarial) is a formal document recording the outcome of the annual or periodic salary revision process between an employer (patrón) and workers or their union representative in Mexico, governed by Article 397 of the Ley Federal del Trabajo (LFT) published in the Diario Oficial de la Federación on 1 April 1970. Where a Contrato Colectivo de Trabajo (CCT — collective bargaining agreement) is in place, Article 397 LFT requires that salary clauses be reviewed at least annually, with the revised salaries effective from the date agreed in the CCT or, in the absence of such date, from the date of the revision meeting. The Acta de Revisión Salarial formally records this process, the agreed increases, the new wage table, and the date of effect — creating the authoritative document for payroll, IMSS, SAT, and INFONAVIT updates.

The constitutional foundation for wage review in Mexico derives from Article 123, Apartado A, Fraction VI of the Constitución Política de los Estados Unidos Mexicanos, which mandates that salaries be sufficient to satisfy the normal material, social, and cultural needs of the worker and family (salario suficiente). The Comisión Nacional de los Salarios Mínimos (CONASAMI), established under Articles 570 through 590 of the LFT, sets the general minimum wage (Salario Mínimo General — SMG) for two zones annually: the general zone and the Zona Libre de la Frontera Norte (ZLFN). For 2025, the SMG is $278.80 MXN per day (general zone) and $419.88 MXN per day (ZLFN). Any wage revision must result in salaries at or above the current CONASAMI minimums — employment contracts providing below-minimum wages are null and void under Article 5 LFT.

For workers not covered by a Contrato Colectivo de Trabajo, salary revisions are conducted directly between the employer and individual workers under Article 33 of the LFT, which requires that any salary modification be documented in writing signed by both parties. A unilateral reduction in salary by the employer constitutes a cause for constructive dismissal (rescisión por causa imputable al patrón) under Article 51 fraction V LFT, entitling the worker to full severance as if unjustly dismissed under Article 50 LFT.

Each wage revision requires recalculation of the Salario Diario Integrado (SDI) under Article 84 of the LFT, which integrates the revised base daily wage with the proportional daily value of all periodic benefits — aguinaldo (minimum 15 days under Article 87 LFT), prima vacacional (25% of vacation days under Article 80 LFT), and any other recurring benefits. The revised SDI must be reported to the IMSS through the employer's IDSE portal using the Aviso de Modificación Salarial (worker modification notice) within five working days of the effective date of the salary change under Articles 34 and 37 of the Ley del Seguro Social (LSS). Failure to update the SDI with IMSS exposes the employer to surcharges (actualizaciones y recargos) and fines under Article 304-A LSS.

The Servicio de Administración Tributaria (SAT) is also affected by wage revisions — the employer must update ISR withholding calculations for each worker based on the new salary under Articles 94 through 96 of the Ley del Impuesto sobre la Renta (LISR). The CFDI (Comprobante Fiscal Digital por Internet) de Nómina — the digital payroll receipt required by SAT fiscal regulations — must reflect the updated salary from the effective date of the revision. INFONAVIT contributions of 5% of the revised SDI under Article 29 of the Ley del INFONAVIT are automatically updated through the IMSS system when the SDI modification notice is filed.

The 2019 labour reform (Decreto de reforma laboral publicado en el DOF on 1 May 2019) introduced mandatory registration of collective bargaining agreements — including salary revision agreements — with the Centro Federal de Conciliación y Registro Laboral (CFCRL). All CCT revision agreements (convenios de revisión salarial) must be deposited with the CFCRL within thirty days of signature to be enforceable against both parties under the reformed Article 390 LFT. The STPS (Secretaría del Trabajo y Previsión Social) Inspección Federal del Trabajo may audit employers to verify that wage revision records exist and that revised salaries comply with the LFT and current CONASAMI minimums.

A Wage Review Record Mexico is needed in multiple employment contexts where salary adjustments must be formally documented to comply with the Ley Federal del Trabajo, IMSS notification obligations, and SAT payroll reporting requirements.

The document is required whenever a Contrato Colectivo de Trabajo (CCT) reaches its annual salary revision date under Article 397 of the LFT. Collective agreements registered with the Centro Federal de Conciliación y Registro Laboral (CFCRL) typically specify the month and day for each annual revision. The union (sindicato) and employer must convene the revision meeting within the thirty days before or after that date — failure to convene results in automatic continuity of existing salary terms, but a formal record is still required to evidence compliance with the CCT and LFT requirements.

The Acta is also needed when the Comisión Nacional de los Salarios Mínimos (CONASAMI) publishes a new general minimum wage (SMG) effective 1 January each year — employers whose workers receive salaries at or near the minimum wage must document the salary increase to ensure compliance with Article 5 LFT, which nullifies any wage below the SMG. The revised salaries must be reflected in CFDI de Nómina receipts from the first payroll of the new year.

A salary revision record is required when a worker receives a merit increase, promotion, or performance-based salary adjustment — even outside the annual CCT revision cycle. Article 33 LFT requires written documentation of any salary change agreed by the employer and individual worker. Without written evidence, the employer cannot prove the agreed salary in proceedings before the Tribunales Laborales or CFCRL conciliation hearings under Article 784 LFT.

The document is needed whenever productivity bonuses (bonos de productividad), food voucher (vales de despensa) values, or other periodic benefits are adjusted, because such changes affect the SDI calculation under Article 84 LFT and require an IMSS Aviso de Modificación Salarial within five working days of the change under LSS Article 37.

Human resources departments also use Actas de Revisión Salarial during due diligence for company mergers and acquisitions, where the acquiring entity must verify that registered IMSS salaries match payroll records — discrepancies indicating underreported SDI can generate significant IMSS contingent liabilities requiring resolution before transaction closing.

A complete Wage Review Record Mexico under the Ley Federal del Trabajo must include the following elements to be effective for payroll, IMSS, SAT, and CFCRL purposes.

Parties and Meeting Details: Full legal name (razón social) of the employer, Registro Patronal IMSS number, RFC of the employing entity, names and titles of the employer representatives present at the revision meeting, full names and membership numbers (if applicable) of union representatives (representantes sindicales) or worker delegates (delegados de trabajadores) participating in the revision. Where a CCT exists, the name of the registered union (sindicato) and its CFCRL registration number must be stated. The date, time, and location of the revision meeting must be recorded precisely.

Legal Basis and Revision Period: Explicit citation of Article 397 of the Ley Federal del Trabajo as the basis for the revision, the CCT clause number governing the revision schedule (if applicable), and the period covered by the revision — typically the twelve months from the prior revision effective date. The document must specify whether the revision is a salary-only revision (revisión salarial) or a full collective agreement revision (revisión completa del CCT).

Current and Revised Salary Table: A wage table (tabulador salarial) showing each job category (categoría laboral) covered by the CCT or the company's compensation structure, the current daily salary, the percentage or absolute increase agreed, the new daily base salary effective from the revision date, and the corresponding Salario Diario Integrado (SDI) recalculated under Article 84 LFT. Salaries must be expressed in Mexican pesos (MXN) and must meet or exceed the CONASAMI SMG — for 2025, $278.80 MXN per day general zone and $419.88 MXN per day ZLFN.

Effective Date: The date from which revised salaries are effective, which under Article 397 LFT may be retroactive to the CCT anniversary date if the revision is completed after that date. Retroactive payment (pago retroactivo) obligations for the period between the CCT anniversary and the revision agreement date must be quantified and committed to in the record.

IMSS Modification Notice Commitment: An express statement that the employer will file the Aviso de Modificación Salarial with the IMSS within five working days of the effective date under Article 37 of the Ley del Seguro Social, updating the SDI for each affected worker. Failure to file within this period generates IMSS surcharges (recargos) computed at the CETES rate plus 10% under the Código Fiscal de la Federación (CFF).

SAT CFDI de Nómina Update: Confirmation that CFDI de Nómina payroll receipts (comprobantes fiscales) will reflect the revised salary from the first payroll period following the effective date, in compliance with the Resolución Miscelánea Fiscal and SAT Complemento de Nómina version 1.2 requirements. The Registro Patronal RFC and worker RFC must match the IMSS and SAT records to avoid CFDI validation errors.

Retroactive Payment Schedule: Where retroactive pay is due, the record must specify the calculation method, total retroactive amount per worker, and payment date — typically the next regular payroll cycle. Retroactive salary payments are subject to ISR withholding under Article 96 of the LISR and must appear in the CFDI de Nómina as complementary payments (complementos de nómina).

Signatures and CFCRL Deposit: The Acta must be signed by all attending employer and union/worker representatives in the presence of a witness (testigo), and a copy must be delivered to each worker covered by the revised wages. For CCT revisions, the Acta must be deposited with the CFCRL within thirty days of signature under the reformed Article 390 LFT.

Forms-legal.com provides this Wage Review Record Mexico template to help employers and workers document salary revisions accurately. Every revision involving a Contrato Colectivo de Trabajo should be reviewed by a licensed Licenciado en Derecho or abogado laboralista to ensure proper CFCRL deposit and IMSS compliance.