Key points
- Compare the phased reduction timetable with the hours agreed and actually worked, by role, workplace and shift.
- Prepare coverage and cost scenarios that distinguish ordinary staffing, handovers, absence cover and overtime.
- Align contracts, schedules, staff communications and payroll; record decisions and monitor their implementation.
The statutory reduction timetable
The constitutional reform of 3 March 2026 and the implementing legislation establish a transition: 48 hours per week in 2026, 46 in 2027, 44 in 2028, 42 in 2029 and 40 in 2030. Each annual reduction applies from 1 January of the relevant year. Reducing working time must not lead to lower wages or benefits. [1] [2]
For business management, the starting point is to compare that timetable with the hours actually agreed and worked. The statutory maximum for a particular year does not, by itself, describe the position of the entire workforce. Roles, workplaces, shifts and individual or collective conditions should be distinguished before a change is designed.
| Year | Weekly hours |
|---|---|
| 2026 | 48 |
| 2027 | 46 |
| 2028 | 44 |
| 2029 | 42 |
| 2030 | 40 |
Operational coverage and shift organisation
Preparation can begin with a coverage matrix by time period: activity, staffing needs, handovers and periods of higher demand. This exercise helps identify where the adjustment affects deliveries, customer service, maintenance or the continuity of a production line, without assuming that every department needs the same solution.
That information allows alternatives for working-time distribution, coordination and staffing to be compared. Each scenario needs to be assessed against the applicable employment conditions. It is also useful to identify which decisions require negotiation and which process changes can be tested in advance, before committing to a new arrangement.
Costs and overtime controls
The implementing decree sets a separate timetable for the weekly limit under Article 66: nine overtime hours in 2026 and 2027, ten in 2028, eleven in 2029 and twelve in 2030. The threshold scheduled for 2030 should therefore not be brought forward to 2027. [2]
As a business planning exercise, the budget can distinguish ordinary staffing, absence cover, handovers and overtime. Comparing these components helps identify whether an alternative depends on recurring extensions or assumptions that operations cannot sustain. The assessment should include quality, safety and delivery times as well as payroll costs.
Documenting and monitoring the change
HR, operations, finance and legal teams can work from the same scenario to avoid contracts, schedules, staff communications and payroll settings describing different working hours. Recording decisions and assigning responsibility helps establish what was authorised and when it took effect.
Subsequent review can focus on attendance discrepancies, accumulated hours, service incidents and corrections made. Preparing for 2027 with this information also supports assessment of the later stages. The business objective is an arrangement that can be verified and is consistent with the phased reduction, without treating an initial estimate as a legal conclusion for every role.
Sources consulted
- Decreto por el que se reforman las fracciones IV y XI del Apartado A del artículo 123 de la Constitución Política de los Estados Unidos Mexicanos, en materia de reducción de la jornada laboral Sole article and third and fourth transitory provisions.
- Decreto por el que se reforman, adicionan y derogan diversas disposiciones de la Ley Federal del Trabajo, en materia de reducción de la jornada laboral Articles 59 and 66; second, fourth and seventh transitory provisions.
General information. Application to a particular matter requires assessment of its circumstances and the provisions in force.
Coverage planning worksheet
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