The reform to the INFONAVIT Law, published in February 2025, introduces significant changes that directly impact employers in terms of operational, administrative, and compliance obligations. Below is a summary of the main implications:
- Obligation to Cover Loan Repayments During Sick Leave
and Unpaid Absences
Previously, when an employee was on medical leave or unpaid absence, the employer's obligation to withhold INFONAVIT loan repayments was suspended. Under the reform, this suspension no longer applies, and employers are now required to cover the corresponding loan repayments during such periods. Once the employee returns to work and receives their salary, the employer may deduct the amounts previously paid. - Financial Risk for Employers
This new financial responsibility means employers must assume the repayment of INFONAVIT loans during periods when employees are not receiving wages due to sick leave or absence. This can represent a financial risk, as the employer may have to absorb the cost if they are unable to recover these amounts from the employee. - Elimination of Compensation or Reimbursement
Options
The reform eliminates the possibility for employers to offset or request reimbursements for payments made on behalf of employees who are on leave or absent. This reinforces the employer's joint liability for fulfilling their employees' credit obligations, regardless of the employees' current employment status. - Expanded Oversight Powers for INFONAVIT
INFONAVIT now has broader powers to audit, assess, and collect tax liabilities arising from omitted contributions, with greater autonomy and scope. Its authority to conduct on-site inspections and request information has also been expanded. This increases the administrative burden on employers in terms of tracking compliance and preparing for audits. - Possibility of Filing Constitutional Challenges
(Amparos)
The reform may potentially infringe on company rights, opening the door for constitutional challenges ("amparos") to be filed. The timing for filing such legal remedies depends on when the company considers itself to be affected—either from the reform's entry into force or upon the first act of application.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
