On February 21, 2025, the amendments to the INFONAVIT Law and the Federal Labor Law (LFT) were published in the Official Gazette of the Federation (DOF) and became effective the following day. This reform imposes new responsibilities on employers regarding contributions, credit withholdings and social leasing.
Key points for employers
- Obligation to pay INFONAVIT deductions, even if the worker does not receive a salary
Before the reform, credit repayments were suspended in the event of absences without pay or disability. Now, employers must pay the mandatory deductions regardless of whether the worker receives a salary or not. - Social leasing: new payroll withholdings
A scheme is established where INFONAVIT may offer housing for lease to workers.
Employers must withhold the payment of rents, according to the following limits:
– Up to 30% of salary for minimum wage workers’ rents.
– Up to 20% of salary for INFONAVIT loans.
– No apparent limit for salaries above the minimum, subject to agreement with the worker.INFONAVIT has 180 days to issue the operating rules for this scheme. - Increased joint and several liability for employers
Since registration with the IMSS, the employer is jointly and severally liable for the payment of INFONAVIT amortizations, even if the worker does not generate income. This scheme implies an additional risk for REPSE companies, since the beneficiaries of specialized services could face tax credits if the provider does not inform them of the discounts.
What should companies do?
- Ensure that INFONAVIT discounts are paid in full, even when the worker has no salary.
- Monitor the publication of social leasing rules before implementing rent discounts.
- Review REPSE contracts to avoid assuming indirect tax liabilities.
- Assess the feasibility of legal challenges if the reform represents a significant impact.
At Vega, Guerrero & Asociados we are ready to advise companies on the best compliance strategies for this reform. Contact us for a personalized evaluation.
