The SUA update sets out the operational rules for calculating and paying amortizations after the amendment to Article 29, consistent with the Institute’s interpretive guideline and recent Federal Judiciary rulings confirming that employers are not required to fund amortizations that could not be withheld due to lack of salary. With the INFONAVIT extension ending on 30 June 2025, amortizations for the fourth bimonthly period —due for payment on 17 September 2025— must be computed under the new version, so companies should update payroll systems and processes accordingly. Pérez-Llorca Mexico’s Social Security team is available to assist with operational implementation and interpretation of the applicable criteria.
Consult the full Legal Briefing here.