Background On February 21, 2025, the Federal Official Gazette published the reform to the penultimate paragraph of Article 29 of the INFONAVIT Law, which clarified that the obligation to make withholdings pursuant to the Social Security Law shall not be suspended due to employee absences or temporary disabilities.
Subsequently, on May 15, 2025, a transitory provision was published in the Federal Official Gazette, granting employers a grace period to adjust the calculation of such withholdings. It was specified therein that the obligation arising from the reform would become effective as of the payment of wages corresponding to the fourth bimester of 2025. However, INFONAVIT issued a notice on its official website announcing that another extension of the implementation deadline for the reform has been approved once again.
What does this notice imply?
INFONAVIT has extended the implementation deadline to the sixth bimester of 2025, whose payment must be made no later than January 17, 2026.
What should employers using the SUA take into account?
Employers who have already updated their systems will not need to rely on the new implementation deadline.
Employers wishing to use the new implementation deadline as of the payment corresponding to the fourth bimester of 2025, and who have not yet installed version 3.6.7, must continue using the version previously in use for past periods. If version 3.6.7 has already been installed, then version 3.6.8 must be downloaded from the IMSS and/or INFONAVIT portal under the section “Sistema Único de Autodeterminación (SUA)”.
Authors:
Vladimir González García
Email: vgonzalez@rrs.com.mx
Juan Ramón Lara Velázquez
Email: jlara@rrs.com.mx
Julio López Gómez
Email: jlopez@rrs.com.mx
Karla Guerra Casillas
Email: kguerra@rrs.com.mx