Changes in the LFT for digital platforms: most important implications

On December 9, 2024, the Chamber of Deputies approved a decree that reforms and includes new provisions to the Federal Labour Law; among others, it adds Chapter IX Bis to regulate the working conditions of digital platform employees.

Below is a summary of the most relevant aspects:

Administrators or employers of digital platforms shall have the following obligations:

Severance payment.
Payment of employees’ profit-sharing (PS) for those who have 288 hours of time actually worked (1.5 to 2 months). The “time actually worked”shall be estimated considering the working time in 45 minutes for each hour and 15 minutes of waiting for the reception of tasks, resulting in a factor of 0.75 of activity actually worked for each hour.
Payment of contributions to Social Security Institute and INFONAVIT with respect to those who generate a net income of at least one minimum monthly salary. The Ministry of Labour and Social Security (STPS) shall publish the rules for calculating net income within a period of five days after the entry into force of this decree.
Entering into a contract, weekly payment, and delivery of payroll receipts.
Interaction with collective associations and unions.
Fines in case of non-compliance.

The implications for employees of digital platforms, including drivers and delivery people, are the following:

Discounts on payments of their social contributions to the IMSS.
Right to severance payment.
Right to PS, upon compliance with the required time actually worked.
Possibility of union association.
Labour flexibility.
In principle, there are no additional payments for bonuses, vacations, vacation bonuses or overtime.

As for users of digital platforms, a potential increase in the price of services is expected.

Transitional Provisions

The Decree comes into force 180 days after its publication in the Federation Official Gazette. In addition, it points out that the IMSS and INFONAVIT shall announce the rules for compliance with the obligations related to the present within the first five days after the entry into force of the decree as a pilot test. Finally, they shall have an additional period of 180 days after the publication of the pilot rules to issue provisions in greater detail.

At Forvis Mazars, our team of professionals is at your service for any analysis or particular query on this topic.