Mexico: Payment Receipt for Accrued Salaries and Benefits is Evidence of Labor Relationship

The Second Chamber of the Supreme Court of Justice issued a binding opinion, which provides that if during a trial an employer renders as evidence an employee’s resignation letter and payment receipt for the accrued salaries and benefits upon termination, and the said receipt is signed by the employer and employee, it becomes a bilateral act comparable to a valid mutual agreement. In consequence, the payment receipt constitutes effective proof to demonstrate the labor relationship’s continuity when the employee (plaintiff) alleges having been dismissed and the employer (defendant) denies the dismissal and argues the employee’s resignation.