On February 21, 2025, significant amendments to the Law of the National Workers’ Housing Fund Institute (INFONAVIT) and the Federal Labour Law entered into force, introducing new obligations with substantial financial, employment and tax implications for employers in Mexico.
The main changes include the following:
• Deductions for INFONAVIT loans may not be suspended even where an employee is on disability leave or receives no salary; employers must continue remitting the corresponding loan repayments.
• The Institute is granted powers to verify compliance with these obligations and, where appropriate, impose penalties on employers who fail to make payments, potentially resulting in a negative compliance opinion. This could have significant consequences, particularly for providers of specialised services registered in REPSE.
• Employers’ joint and several liability to INFONAVIT is reinforced, regardless of whether the employee earned income during the relevant period.
• The amendments do not provide a mechanism for employers to recover loan repayments made during periods when an employee receives no salary.
• The concept of “social rental housing” is introduced as a new withholding and remittance obligation for employers.
These changes create additional burdens for companies, particularly as some of these outlays may not be deductible for income tax (ISR) purposes, affecting employers’ financial and tax planning.
Our Firm has analysed these amendments from an employment, social security and tax perspective to assist clients in assessing their implications and implementing compliance strategies to mitigate risk.
We remain available to answer any questions on this matter and provide the assistance you require.