On February 13, the Senate approved a reform to the Law of the National Housing Fund Institute for Workers (Infonavit), which introduces significant changes for employers. This reform was published in the Federal Official Gazette on February 21, 2025 and is already mandatory.

The most significant changes are highlighted below:

1. Amendment to Article 29

The new text states that:

"The obligation to make the deductions referred to in Section III shall not be suspended by reason of leave of absence or disability within the meaning of the Social Security Law."

The Section III refers to the discounts and amortization payments made to Infonavit by the employees who have taken out a loan.

What are the implications of this reform for the companies?

• As of this amendment, employers will have to continue to pay the Infonavit credits of their employees, even if they are absent from work or are on disability leave.
• A new employer contribution is created because the obligation to pay cannot be suspended in cases of temporary absence.
• There is uncertainty about its enforcement, as no clear rules have been established for different scenarios that may arise in companies.

2. Restructuring of the Governing Bodies: The Workers' and Employers' Sectoral Directorates were abolished and the number of members of the General Assembly and the Board of Directors was reduced. These changes could reduce the representation of the business sector in the Institute's decision-making.

3. Infonavit as a Housing Developer: The Institute now has the power to create its own construction company, which will allow it to develop housing projects directly. This measure could change the dynamics of the real estate market and create new challenges and opportunities for companies in the sector.

It is recommended that organizations carefully review this reform and assess its financial and operational impact, as well as remain vigilant for future clarification or regulation by the authorities. 

J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics  contained in this agreement.

If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com.