Overview
- The initiative before the Chamber of Deputies would amend labor and tax laws to legally recognize a dual‑training contract and it remains a proposal, not law.
- Students in this scheme would receive at least 9,582 pesos per month, which matches the 2026 minimum wage.
- Trainees would be enrolled in social security during their workplace training period.
- Employers could claim a 25% income‑tax credit on eligible training and tutor costs, capped per apprentice at three times the UMA and usable only against the annual tax.
- The bill’s backers cite ManpowerGroup data showing 67% of Mexican firms struggle to fill roles, with the highest shortages in automotive, finance and insurance, and manufacturing.