On February 21, 2025, various reforms to the Law of the National Housing Fund for Workers (INFONAVIT) and the Federal Labor Law were published in the Official Gazette of the Federation, bringing multiple modifications in the field of housing.
The main approved changes were essentially as follows:
A primary concern raised in various forums regarding this reform is the fact that INFONAVIT will be able to use workers’ funds for the construction and management of housing intended for acquisition or social rental by workers. However, another significant issue arising from this reform pertains to the new content of Article 29 of the Law of the National Housing Fund for Workers, regarding employer obligations, with the last paragraph of this article now stipulating the following:
| Art. 29 prior to the Reform | Art. 29 after the Reform |
|---|---|
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Artículo 29.-… The obligation to make contributions and deductions referred to in subsections II and III above will be suspended when no wages are paid for absences as defined by the Social Security Law, provided that timely notice is given to the Institute, in accordance with Article 31. In the case of incapacities issued by the Mexican Social Security Institute (IMSS), the obligation to pay contributions remains. |
Artículo 29.-… The obligation to make contributions and deductions referred to in subsections II and III above will be suspended when no wages are paid for absences as defined by the Social Security Law, provided that timely notice is given to the Institute, in accordance with Article 31. In the case of incapacities issued by the Mexican Social Security Institute (IMSS), the obligation to pay contributions remains. When it comes to the obligation to make the deductions referred to in subsection III, the suspension due to absences or incapacities as defined by the Social Security Law will not apply. |
The main consequence of this addition is that, in the case of absences or incapacities issued, the employer’s obligation to make the deductions referred to in subsection III of Article 29 of the INFONAVIT Law (which is also linked to the deductions specified in Articles 97 and 110 of the Federal Labor Law) will not be suspended, even when workers are absent or incapacitated under the terms of the Social Security Law. This applies to deductions for the payment of INFONAVIT loans and, now, for social rental purposes as well.
This provision implies that, even though the worker is absent or incapacitated according to the Social Security Law, the employer is still required to continue making deductions from the worker’s salary during their absence.
What is not clarified in the reform is how employers will make these deductions when workers, due to absence or incapacity, will not be receiving wages.
This situation is further complicated by the content of Article 30 of the INFONAVIT Law, which states that contributions and deductions are considered fiscal debts. Non-compliance with these obligations could lead to the initiation of an Administrative Enforcement Procedure by INFONAVIT as an autonomous fiscal entity.
Sincerely,