Theoretical approach to the Financial Impact on MSMEs in the San Martín Texmelucan region, Puebla, Mexico, in the application of the 2023 labor reforms

Abstract

The labor reforms established in 2023 include modifications in social benefits such as an increase in vacations, a greater integration factor in the calculation of the base contribution salary and the increase in unemployment rates in advanced age and old age at the expense of employers. . Although this represents progress in workers' rights, the increase in quotas and vacation days causes companies to have to adapt their strategies for business productivity and competitiveness.