INFONAVIT Reform 2025: Implications For Employers

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:

1. 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.