By Ximena Reynoso García
Many companies maintain an adequate level of compliance with labor and social security regulations: they file their obligations with the IMSS and the SAT in a timely manner, keep their corporate documentation up to date, and cooperate with labor inspections when required. However, there is one obligation that is often overlooked in internal compliance audits: the registration of workplaces with the FONACOT Institute.
Article 132, subsection XXVI Bis, of the Federal Labor Law requires all employers to register their workplaces with the FONACOT Institute. This obligation takes effect from the start of operations and does not depend on any employee applying for a loan. Nor does it entail the payment of periodic fees or contributions: when an employee obtains a loan, the employer is only required to deduct the amount from the employee’s paycheck and remit it to the Institute, in accordance with Subsection XXVI of the same article, without this making the employer a joint debtor, since the cost is borne by the employee.
From a regulatory compliance perspective, this is one of the easiest obligations to verify. During an inspection, the Ministry of Labor and Social Welfare may require proof of enrollment for each workplace, and noncompliance often comes to light when a worker applies for a loan and discovers that their employer is not registered, which can lead to a complaint or intervention by the labor authority.
In practice, enrollment is often overlooked because it is not one of the employer obligations that involve periodic payments, and it is commonly assumed that registration with the IMSS and the SAT is sufficient—even though enrollment is a separate requirement. Added to this is the fact that the registration does not update itself: a branch opened last year, a recent acquisition, a change in tax address, or the replacement of the legal representative can leave workplaces unregistered or with inconsistent information, without anyone within the organization noticing until the authority points it out.
Article 994, Section III, establishes fines ranging from 50 to 1,500 UMA, equivalent in 2026 to $5,865.50 and up to $175,965.00. What often goes unnoticed is that the fine can be imposed for each workplace, significantly increasing the financial exposure of companies with multiple locations or a national presence, especially when compliance depends on proving valid employer registration with the IMSS, active registration with the SAT, consistency between tax and labor information, and appropriate legal representation. Thus, an administrative obligation that entails no cost to the employer can become a significant liability when detected by the authorities.
¿Cómo podemos ayudar?
At Vega, Guerrero & Asociados, we advise domestic and international companies on labor and social security matters. Our team can assist in verifying each workplace’s registration with the FONACOT Institute, rectifying omissions, reconciling discrepancies with IMSS and SAT records, and representing employers in inspection and enforcement proceedings before the STPS. A proactive review allows us to identify potential issues before they are detected by the authorities and significantly reduce exposure to administrative penalties.
