Is May 5 a mandatory day of rest in Mexico?

In Mexico, there can be confusion among the population as to whether or not May 5th is an official day of rest. Find answers in this article.

Is May 5 a mandatory day of rest in Mexico?
Does Mexico have a mandatory day of rest on May 5? Photo by Luba Ertel / Unsplash

On May 5, Mexico commemorates the Battle of Puebla in 1862. In the year 2022, May 5 is Thursday. This situation may confuse the population as to whether it is an official day of rest. In this context, Tax Office published an article in which it indicated the mandatory nature of this date as a day of rest and, consequently, its treatment from the labor, tax, financial and procedural point of view. The article states, among others, the following considerations:


Under Article 74 of the Federal Labor Law (LFT), May 5 is not a mandatory day of rest. Therefore, workers who render services on that date will be paid their normal salary, unless it has been previously agreed through an employment contract that such day will be a mandatory rest day. In this case, the workers who work will have the right to be paid, independently of the salary corresponding to them for the mandatory rest day, a double salary for the service rendered.


Article 12 of the Federal Tax Code (CFF) establishes that May 5 is a non-working day and will not be considered in the computation of deadlines set in days. Such is the case of deadlines for answering requirements, filing notices, and filing appeals, to mention a few. The offices of the Tax Administration Service (SAT) will remain closed for the attention of taxpayers on that day.


Regarding the Federal Court of Tax and Administrative Justice (TFJFA), May 5 was established as a non-working day. The Judicial Power also established that May 5 is considered a non-working day. The Produraduría de la Defensa del Contribuyente (Prodecon) also establishes May 5 as a non-working day.


For financial entities, May 5 is a business day.