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Commentary

3.3 Leave of absence

Mexico

Sick leave

The employer is not obliged to pay the employee during periods of illness if the illness is not a result of a work hazard (Federal Labour Law, Art 42). However, although employers are relieved of any obligation to pay, social insurance cover provides payment to the employee from IMSS.

The first three days of any sick leave are not paid by the IMSS and the employer is also not forced by law to pay it. However, some employers decide to pay such days as an additional benefit (Complemento incapacidad IMSS).

Sick leave for non-work-related injury or illness is paid by IMSS at 60% of the employee's regular wage, provided the employee had been making payments into the social system for the four weeks prior

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Web page updated on 17 Mar 2025 14:49