GENERAL RULES ISSUED BY INFONAVIT TO REGULATE ITS PARTICIPATION IN THE PILOT TEST FOR DIGITAL PLATFORMS

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June 27, 2025

On June 26, 2025, it was published in the Official Federal Gazette, the «NOTICE informing the general public of the Sole Annex to the Agreement approving the General Rules issued by the Board of Directors of the Institute of the National Housing Fund for Workers (Instituto del Fondo Nacional de la Vivienda para los Trabajadores “INFONAVIT”), with the purpose of regulating the participation of the Institute in the pilot test provided in the Second and Third Transitory Articles of the ‘Decree by which several provisions of the Federal Labor Law are added, regarding Digital Platforms’ published on December 24, 2024,» (the “Rules”) establishing regulations for the recognition of the existence of an employment relationship for digital platforms employees.

The content and scope of the Rules—which guarantee compliance with the obligation to pay contributions related to the National Workers’ Housing Fund (Fondo Nacional de la Vivienda para los Trabajadores) for the insurance of employees of digital platforms—include the following items:

Affiliation of workers with INFONAVIT.

The Rules establish that the employers of workers of digital platforms (“Employers”) are in charge of:

  1. Registering and enrolling its workers in the Mexican Social Security Institute (Instituto Mexicano del Seguro Social “IMSS” and INFONAVIT.
  2. Submitting the corresponding notices to INFONAVIT.
  3. Determining and paying the amount of the contributions.
  4. Providing INFONAVIT with the necessary elements to determine the existence, nature and amount of obligations it is responsible for.
  5. Allowing inspections and home visits made by INFONAVIT
  6. Complying with payment and information requirements issued by INFONAVIT by any means.
  7. Complying with the other obligations set forth in the INFONAVIT Law and its regulations.

It is important to mention that the obligation of the Employers with respect to the payment of contributions will subsist until the notice of termination of employees, closure or suspension of activities is filed, without prejudice of the penalties that may be applicable for failure to file such notices.

Calculation of contributions.

Employers must determine and pay—as contributions to the National Housing Fund—5% of their employees’ salaries, pursuant to the rules issued by the IMSS, considering as a basis for compliance with the employer’s social security obligations.

This payment will be made to the receiving entities acting on behalf of INFONAVIT, or at its offices, when it is determined by INFONAVIT. Payment of the contributions will be calculated in monthly installments and must be paid on a bimonthly basis no later than the 17th day of the month following the month to which the payment corresponds; otherwise, updates and surcharges will be incurred until they are paid in full.

Employers may use the Unified Self-determination System (Sistema Único de Autodeterminación “SUA”), available at https://www.imss.gob.mx/patrones/sua, to determine and pay the amount of the corresponding contributions.

Pensioners and individuals insured under the voluntary continuation scheme in the mandatory regime.

To comply with the employer’s social security obligations in the housing sector, the employer must pay the contributions corresponding to the employees of digital platforms, even if they are pensioners.

The same treatment will be applied with respect to workers registered with the IMSS under the voluntary continuation scheme in the mandatory regime.

Independent Workers.

The condition of independent workers on digital platforms determines the compliance with the employer’s social security obligations (related to the health sector). Therefore, in these cases, the employer will not be obliged to make contributions to the National Workers’ Housing Fund for the corresponding month.

Supplementary application of the Regulations.

Finally, the Rules establish that the provisions of the Regulations for Enrollment, Payment of Contributions and Deductions to the Institute of the National Housing Fund for Workers, that are not in conflict with the contents of these Rules, will be applicable with respect to the presumptive determination of contributions.

Our social security, labor and employment teams are at your service to advise in connection with the compliance with these new obligations.

SINCERELY

Gil Zenteno

zenteno@basham.com.mx

Jorge G. De Presno

jorgedepresno@basham.com.mx

David Puente Tostado

dpuente@basham.com.mx

Ana Sofia Lazcano

alazcano@basham.com.mx

Gabriela Méndez

gmendez@basham.com.mx

Jesús Carmona

jacarmona@basham.com.mx