Changes in INFONAVIT and the Federal Labour Law: Adjustments in the application of discounts

Below are the key points for employers:

INFONAVIT Law

Article 29.- ...

I.- to IX.- ...

The obligation to make the contributions referred to in the previous subsection II shall be suspended when no salary is paid due to absences under the terms of the Social Security Law, provided that timely notice is given to the Institute, in accordance with Article 31. In the case of incapacity certified by the Mexican Institute of Social Security, the obligation to pay contributions will remain. As for the obligation to make the deductions referred to in subsection III, this will not be suspended due to absences or incapacity under the Social Security Law.

Federal Labour Law

Article 97.-Minimum wages may not be subject to compensation, deduction, or reduction, except in the following cases:

I. and II. ...

III. Repayment of loans or rents from the National Workers’ Housing Fund for social housing rental, purchase, construction, repair, expansion, or improvements, or for the payment of liabilities incurred for these concepts. These deductions must have been freely accepted by the worker and may not exceed 20% of the salary for loans and 30% for rents.

Article 110.- Deductions from workers' wages (other than minimum wage) are prohibited, except in the following cases and with the following requirements:

I. and II. ...

III. Repayment of loans or rents from the National Workers’ Housing Fund for social housing rental, purchase, construction, repair, expansion, or improvements, or for the payment of liabilities incurred for these concepts. These deductions must have been freely accepted by the worker.

Implications for employers:

● Temporary financing for workers during periods of incapacity and absenteeism.

● Expense allocation in cases where collection is not possible.

● Administrative burden for recovering payments made without deductions due to workers' income issues.

Possible implications for workers:

● Increased deductions resulting from adjustment/compensation for lack of income during periods of absenteeism and/or incapacity.

● Disproportionate deductions versus income.

Transitional provisions:

Effective date: This Decree came into force the day after its publication in the Official Gazette of the Federation, i.e., from 22 February 2025.

Sixth.- ...

The Bodies of the Institute of the National Workers’ Housing Fund shall issue further provisions and make reforms to their internal legal framework to comply with this Decree, within 360 calendar days from the start of its validity.

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