Amendments to the INFONAVIT Law
By Tania Ávila
On February 21, 2025, the Decree amending, supplementing, and repealing various provisions of the Law of the National Workers’ Housing Fund Institute (INFONAVIT) and the Federal Labor Law regarding social-oriented housing was published in the Official Gazette of the Federation. This decree mandates that employers are obligated to pay contributions and make deductions and payments of the employees’ housing loans, even in cases of absences and medical leaves.
Background
“Article 29.- Employers’ obligations:
I.-
II.-
III.- Deduct from their employees’ wages, in accordance with Articles 97 and 110 of the Federal Labor Law, the payments allocated for loans granted by the Institute. Additionally, they must deposit these deductions into the designated receiving entities acting on behalf of the Institute, following the rules and procedures established by this Law and its regulations. The calculation of the wage base for deductions shall follow the provisions in section II of this article.
To enable the Institute to individualize these deductions, employers must provide the necessary information for each worker, in accordance with the requirements set by this Law and its regulations.
The obligation to make contributions and deductions referenced in sections II and III will be suspended when wages are not paid due to absences, in accordance with the Social Security Law, provided that the Institute is duly notified in accordance with Article 31. However, when medical leave is issued by the Mexican Social Security Institute, employers must continue to cover the corresponding contributions.”
Based on the above, when workers are absent and not receiving wages, the employer is exempt from making contributions and deductions. Additionally, in cases of medical leaves granted by the IMSS, employers are not obligated to make deductions or payments toward the employees’ housing loans but must continue covering the corresponding contributions.
This provision is logical and justified because when an employee is absent or on medical leave, no salary is paid, meaning there is no salary base from which the employer can make deductions of housing loans.
Amendments
Article 29-
I to IX-
The obligation to pay the contributions referenced in section II, shall be suspended when no salaries are paid due to absences, in accordance with the Social Security Law, provided that
timely notice is given to the Institute in accordance with Article 31. In cases of medical leaves issued by the Mexican Social Security Institute, contributions must still be covered. Regarding the obligation to make the deductions referenced in section III, it will not be longer suspended due to absences or medical leave.
Implications of the Reform
Under the amended law, only the suspension of the obligation to pay contributions in the case of non-payment of salaries due to absences is maintained.
However, the suspension of the employer’s obligation to deduct housing loans from employees´ salaries during absences or medical leaves issued by the Mexican Social security Institute has been eliminated, leaving employers in a state of total defenselessness, since when there are absences or medical leaves, there is no payment of salaries, and when there is no payment of the same, there is no basis from which to make the corresponding deductions.
The foregoing is illegal, since it imposes the obligation on the employers to carry out the deductions of housing loans to employees who have absenteeism and medical leaves for which they do not receive salary; however, since the employer is jointly and severally liable for these discounts and payment of the same, it will be required to pay the credits of the employees.
If an employer fails to make the required deductions due to the absence of a salary base, they could face tax liabilities and financial penalties.
Given the significant impact of this reform, it is essential to analyze its consequences based on the number of employees with housing loans and absenteeism rates in order to determine potential legal actions to protect businesses.
We consider that the appropriate legal remedy in this case is to file an indirect amparo lawsuit to prevent undue governmental enforcement.
At ECIJA MEXICO, we have extensive expertise in social security law, and we are fully prepared to assist you with this important matter, ensuring your business remains compliant while protecting your legal rights.
Labor and Social Security Area of ECIJA Mexico
socios.mexico@ecija.com
(+52 55) 56 62 68 40
www.ecija.com