On December 3, 2025, the National Minimum Wage Commission (CONASAMI) approved the new minimum wages that will take effect as of January 1, 2026, marking one of the most relevant adjustments in recent years due to its direct impact on the labor cost structure and immediate obligations for employers. According to the resolution, the
This adjustment is not limited to an isolated increase, but has immediate effects on several compliance fronts. First, any worker whose daily wage is below the new minimums will have to be adjusted as of January 1, without the need for negotiation or contractual reform. This includes very common operational profiles, such as cargo truck drivers, cash register cashiers, gondola clerks in self-service stores, carpenters, masons, senior cooks, electricians, welders, auto mechanics, watchmen, domestic workers, among many others included in the table of professional wages. In companies with labor-intensive operations, this adjustment may represent a significant budgetary burden.
On the other hand, the increase in the minimum wage has a direct impact on multiple benefits whose calculation basis depends on the worker’s daily salary. Among these are the Christmas bonus, vacation premium, vacations, Employees’ Profit Sharing (PTU), as well as severance payments and payments derived from occupational hazards. Likewise, the IMSS and INFONAVIT recalculate quotas and contributions based on these new minimums, so payroll and finance areas should anticipate adjustments in social security costs as of the first days of January.
From a compliance perspective, failure to update wages to the new minimum may result in fines by the Secretaría del Trabajo y Previsión Social, differences in IMSS determinations and even individual claims for underpayment of wages. In addition, using an outdated minimum wage in contracts, agreements or settlements may result in nullities or challenges. Therefore, companies should review not only salaries, but also internal tabulators, compensation policies and structures that may generate salary overlaps between categories.
In strategic terms, the compensation and finance areas will have to adjust their annual planning, as this increase, particularly the 13% increase applied to the general salary, will imply a revision of the 2026 budget, especially for sectors that depend on operational labor. It will also be relevant to evaluate the impact on recruitment processes, as the new minimums modify the entry ranges and market parameters for various positions.
Given this scenario, our recommendation is that companies immediately conduct an internal diagnosis to identify all workers whose salaries should be corrected, review their key labor documents, train payroll teams and ensure that systems are ready to process the new values from the first day of the year. At Vega, Guerrero & Asociados we can assist you with the impact assessment, document updates and implementation of actions necessary to ensure comprehensive and timely compliance.
