What Documents Must Be Available On Demand in Mexico
Why “On-Demand” Documentation Matters
In Mexico, labor, tax, and social security authorities have the legal right to request documentation without prior notice. During inspections or audits, companies are expected to present specific records immediately.
Failure to produce required documents on demand can result in:
- Fines and penalties
- Presumptions of non-compliance
- Escalated audits
- Labor liability
This article outlines which documents must be readily available, who can request them, and how companies can reduce risk.
Authorities That Can Request Documents
Several agencies may conduct inspections or audits, including:
- IMSS (Social Security)
- SAT (Tax Authority)
- Ministry of Labor (STPS)
- State tax authorities
Each authority focuses on different compliance areas but often cross-shares information.
Employment and Labor Documents
Employment Contracts
Employers must present signed employment contracts that clearly define:
- Job position
- Salary
- Work schedule
- Benefits
- Work location
Contracts must comply with Mexican labor law, not foreign templates.
🔗 Internal link: /are-digital-signatures-valid-for-employment-contracts-in-mexico
Employee Personnel Files
Individual employee files should include:
- Personal identification
- RFC and CURP
- Social security number (NSS)
- Proof of address
Incomplete files are a common inspection finding.
Work Schedules and Attendance Records
Authorities may request:
- Timekeeping records
- Shift schedules
- Overtime logs
- Remote work agreements
This is especially relevant for remote or hybrid teams.
🔗 Internal link: /remote-work-regulations-in-mexico-city-what-employers-must-know
Payroll and Compensation Records
Payroll CFDIs
Companies must produce:
- Issued payroll CFDIs
- Proof of timeliness
- Correct tax calculations
Missing or incorrect CFDIs are treated as non-payment of wages.
🔗 External reference: SAT Payroll CFDI Guidelines
Proof of Salary Payments
Employers must show:
- Bank transfer receipts
- Payroll summaries
- Payment schedules
Cash payments raise immediate red flags.
Bonuses and Variable Pay Documentation
Documentation must support:
- Bonuses
- Commissions
- Incentives
Lack of clear criteria can result in reclassification as fixed salary.
🔗 Internal link: /how-to-structure-commission-based-pay-for-remote-employees-in-mexico
Social Security and Benefits Records
IMSS Registration and Contribution Proof
Employers must provide:
- Employer registration certificates
- Employee enrollment records
- Contribution payment receipts
Discrepancies often trigger expanded audits.
🔗 Internal link: /how-eors-in-mexico-handle-social-security-payroll-and-taxes
Infonavit and Retirement Contributions
Housing and retirement contributions must be documented and up to date.
Health, Safety, and Compliance Policies
Health and Safety Programs
Depending on the industry, companies may be required to present:
- Workplace safety programs
- Accident logs
- Risk assessments
Mandatory Internal Policies
On-demand documents include:
- Code of conduct
- Anti-harassment policies
- NOM compliance documentation
🔗 Internal link: /what-are-companies-obligations-under-nom-035-in-mexico
Outsourcing and Third-Party Documentation
REPSE Registration
Companies using specialized services must provide:
- REPSE certificates
- Service agreements
- Proof of compliance
🔗 Internal link: /how-the-repse-affects-outsourcing-companies
EOR or Payroll Provider Agreements
If using an Employer of Record or payroll provider, contracts and scope documentation must be available.
Data Protection and Privacy Records
Privacy Notices and Consents
Authorities may request:
- Privacy notices
- Employee consent forms
- Data processing agreements
🔗 Internal link: /how-to-handle-employee-data-privacy-in-remote-work-environments
Corporate and Registration Documents
Employer Registrations
On demand, companies must present:
- Tax registration (RFC)
- Employer registrations
- Powers of attorney
Foreign Company Documentation
Foreign entities must have:
- Legal presence documentation
- Proof of authority to operate
- Cross-border employment agreements
🔗 Internal link: /permanent-establishment-risks-in-mexico-what-foreign-employers-must-know-before-hiring
Common Documentation Mistakes
- Documents stored abroad
- Missing signatures
- Inconsistent data across systems
- Outdated policies
- Inability to access records immediately
These issues often escalate inspections.
Best Practices for On-Demand Compliance
Centralize Documentation
Use secure digital repositories accessible locally.
Conduct Internal Audits
Periodic audits help identify gaps before inspections.
Assign Inspection Ownership
Designate responsible personnel to handle authorities.
Conclusion
In Mexico, documentation must not only exist — it must be accessible immediately. Authorities interpret delays or missing records as signs of non-compliance.
Companies that prepare documentation proactively reduce audit risk, penalties, and operational disruption. On-demand readiness is not optional; it is a core compliance requirement.
