INFONAVIT | Discounts for medical leave (IMSS) and Absences

The Supreme Court of Mexico (SCJN), as a result of the Contradiction of Criteria 120/2025 ruling, has established/defined binding precedents on social security matters and recognizes that, in relation to the 2025 INFONAVIT reform, which incorporated Employer´s obligation to maintain salary deductions for employees with housing loans, are on medical leave from IMSS or absent from work, it is appropriate for employers to suspend salary deductions for the payment of said loans when workers are in such situations (incapacity/absenteeism).

Through this Judicial Criteria, although the substantive issue of it was to clarify by the SCJN whether it was appropriate to grant (or not) the provisional suspension of collections when the interested parties activated a constitutional defense action against the aforementioned INFONAVIT reform (Juicio de Amparo), it is also true that a criterion and precedents were established, recognizing that requiring salary deductions even in cases of disability or absence, only imposes disproportionate economic burdens on both employers and their employees, as there is no salary base on which to make these deductions in such cases

This provides greater legal certainty on the subject, so if you require more details on this matter, do not hesitate to contact our TP Legal team of specialists.