Chihuahua, Chih., February 14th, 2025

Dear Clients and Friends,

To guarantee the correct operation of companies, it is essential to comply with current labor regulations. Below, we present the new penalties applicable for this year for various non-compliances:

• Subcontracting regime: Between $225,280 and $5,657,000 MXN.
• Digital platforms and omission of registration of labor contract: Between $226,280 and $2,828,500 MXN.
• Profit sharing: Between $28,285 and $565,700 MXN.
• Impeding labor inspection: Between $28,285 and $565,700 MXN.
• Failure to pay Christmas bonus: Between $5,675 and $565,700 MXN.
• Compensation for working on a holiday: Between $5,675 and $565,700 MXN.
• Committing or tolerating harassment or discrimination: Between $28,285 and $565,700 MXN.
• Interfering in union life: Between $28,285 and $565,700 MXN.
• Failure to appear at the conciliation hearing: Between $5,675 and $11,314 MXN.

It is essential to avoid any non-compliance with current legislation to ensure a proper working environment and prevent penalties that could affect the financial stability of the company.

We remain at your disposal to provide a detailed explanation of these updates or any other related inquiries.

Sincerely yours,

Jesús Israel Perales Piña

Partner of the Labor Area