Last 21 february, was published in the DOF, The decree by which they are reinforced, They add, and repeal various provisions of the Infonavit Law and the Federal Labor Law, in housing with social orientation, in which the obligation is established the patterns to make the contributions of the 5% of the Infonavit for the disability periods issued by the IMSS to the workers, as well as making the discount to workers who have infonavit credit in the periods of absenteeism or disabilities issued by the IMSS, This part of the decree entered into force the day following its publication.
“Art. 29 (Linfonavit).- They are obligations of patterns:”
Penultimate paragraph
“The obligation to make the contributions referred to in fraction II above, It will be suspended when wages for absences are not paid under the terms of the Social Security Law, provided that the institute is given timely notice, In accordance with the article 31. In the case of disabilities issued by the Mexican Social Security Institute, The obligation to pay contributions will subsist. In the case of the obligation to make the discounts referred to.”
The underlined is ours.
This is the exhibition of reasons presented by the president to Congress last 12 from December to 2024:
“With the purpose of facilitating the payment of housing credits and thereby reduce the probability of its expiration, thereby avoiding the disproportionate increase in unpaid balances to the detriment of the assets of the accredited, as well as providing greater financial sustainability to the fund, It is proposed that the obligation of the employers to make the discounts to wages for the amortization of the credits granted to their working people are not suspended by absences and disabilities in terms of the Social Security Law. (Article 29)”
It is clear that the matter derives from an Infonavit situation with the working people who have a loan, which in cases of disabilities issued by the IMSS, They charge the disability subsidy and do not go to Infonavit to make the payment corresponding to their housing credit. Before this reform, the obligation to retain in cases where there was no salary for absenteeism or disabilities was suspended, And now the retention must be carried out.
We have analyzed cases in which patterns can be complicated with the retention of amortizations to their workers, as a consequence of workers have long periods of medical disabilities issued by IMSS or absenteeisms, leading to a practical impossibility of applying a retention due to the lack of salary or because this is lower than the amount that must be deducted according to the "notice for retention of discounts".
Being the solidarity responsible pattern of these discounts and integers, The Infonavit may demand the payment of their workers' credits to the employer, so they can be subject to a tax credit for this circumstance.
In case you seek the protection of federal justice for these cases, We consider that a demand for indirect protection must be filed to avoid acts of discomfort by tax authority, at the time of having the first act of authority or application of the law.
In this regard, Infonavit has been commented that will soon issue a criterion on this particular, where we believe that it will clarify that the employer's obligation is to retain workers the amount of housing loans, according to labor regulation, that is to say, that in case of practical impossibility of retaining the amount according to the discount notice, The employer does not pay the difference with their own resources. But we are waiting for the issuance of the statement by Infonavit.
This issue can represent a challenge for the determination of the calculation and the payment of the first bimester of 2025 that the 17 March of 2025
In case you have doubts about this matter or workers in these situations, Please do not hesitate to contact us together to review this situation and see the best options.
We put ourselves at your orders. You can contact us through our website www.gyg.com.mx, via email contacto@gyg.com.mx, or by whatsapp on the phone 81-17-999-307 we will gladly assist you.
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San Pedro Garza García, Nuevo León, C.P. 66220
Tel: 811-340-3500