Article 784 Federal Labor Law

The Court shall exempt the employee from the burden of proof when, by other means, it is in a position to arrive at knowledge of the facts, and for that purpose, at the request of the employee or if it considers it necessary, it shall require the employer to exhibit the documents that, in accordance with the laws, he has the legal obligation to keep in the enterprise, under the warning that, if he does not present them, the facts alleged by the employee shall be presumed true. In all cases, it shall correspond to the employer to prove his statement when there is controversy over:

I.Date of entry of the employee;

II.Seniority of the employee;

III.Absences of the employee;

IV.Cause of termination of the employment relationship for cause;

V.Termination of the employment relationship or employment contract for work or a determined time, in the terms of articles 37, section I, and 53, section III, of this Law;

VI.Record of having given the employee or the Court written notice of the date and the cause of the dismissal.

The flat and plain denial of the dismissal does not reverse the burden of proof.

Likewise, the denial of the dismissal and the offer of employment made to the employee do not exempt the employer from proving his statement;

VII.The employment contract;

VIII.Ordinary and extraordinary working day, when the latter does not exceed nine hours per week;

IX.Payment for rest days and mandatory rest days, as well as the year-end bonus (aguinaldo);

X.Enjoyment and payment of paid vacation;

XI.Payment of the Sunday, vacation and seniority premiums;

XII.Amount and payment of the wage;

XIII.Payment of the employees' participation in the profits of the enterprises; and

XIV.Registration and contributions to the Mexican Social Security Institute (IMSS); to the National Housing Fund and to the Retirement Savings System.

The loss or destruction of the documents indicated in this article, due to fortuitous event or force majeure, does not relieve the employer from proving his statement by other means.