On May 15, 2025, the President of Mexico published in the Official Gazette of the Federation (DOF) the “NOTICE informing the general public of the legal deadline granted to employers to make adjustments to their internal administrative systems and processes to determine, effect, and remit deductions from their employees’ wages intended for the repayment of loans granted by the Institute, based on the amendment to Article 29 of the Law of the National Workers’ Housing Fund Institute” (the “Notice”).
This Notice serves to inform employers of the deadline for implementing the second paragraph of Article 29 of the Law of the National Workers’ Housing Fund Institute, as amended on 21 February 2025 by the “Decree amending, adding, and repealing various provisions of the Law of the National Workers’ Housing Fund Institute and the Federal Labour Law, concerning socially oriented housing” (the “Decree”).
Through the Decree, employers are obligated to make the corresponding wage deductions for the amortisation of mortgage loans granted by the Institute, without such deductions being suspended due to absences or incapacities, in accordance with the provisions of the Social Security Law. The Decree may generate potential contingencies for employers, including the determination of tax liabilities as jointly liable parties and other breaches of tax and social security obligations.
The Notice sets a deadline of 17 September 2025 for employers to make the necessary adjustments to their internal systems and processes to determine, effect, and remit deductions from their employees’ wages intended for the repayment of loans granted by the Institute, which shall not be suspended due to absences or incapacities as stipulated in the Decree.
Therefore, the Firm extends an invitation to Clients to consider filing an indirect constitutional appeal to suspend the application of the Decree due to the extension (deadline) granted by the Notice and, in due course, to seek protection against the effects and consequences of the Decree and the Notice.
In case you are interested, the deadline to file the constitutional appeal is 05 June, 2025.
Our tax litigation team is available to advise and represent companies against the application of the Decree, do not hesitate to contact us.
Alberto Díaz de León
Counsel
+52 55 59850517
