The Collegiate Court of the Thirty First Circuit has issued jurisprudence number XXXI. J/8 (9th) entitled:“Mandatory Seventh Days and Days of Rest. If a legal action is raised with respect to facts related to the paymentof such benefits, the burden of proof is on the employer when the employee asserts that he/she worked on suchdays.” The Court found that Articles 784 and 804 of the Mexican Federal Labor Law provide that, in the event ofa dispute or controversy, the burden of proof on the facts related to the performance of the work is on theemployer. Therefore, the employer is required to prove the attendance of the employee, the employmentagreement, the duration of the work shift and the payment of mandatory seventh days and rest days, amongothers. Furthermore, the employer is required to maintain and present documents relating to employmentagreements, personnel payroll lists, salary payment receipts, attendance logs and other information as evidence.Based on the above, the Court held that the referenced articles exempt the employee from proving the factsrelated to the work shift; therefore, the burden of proof is on the employer given that a combination of suchdocuments and items is proper to prove whether the employee received the mandatory seventh days and rest days,or whether he was paid in the event that he worked on such days, in accordance with the law. This court opinionby the Collegiate Court of the Thirty First Circuit stresses the need for employers to maintain adequate recordswith respect to their employees regarding attendance, payment of salary and benefits, among others.