For years, when an employee with an Infonavit credit (a mortgage loan from Mexico's workers' housing fund, repaid through payroll) was absent or on disability leave, the employer subtracted those days when calculating the repayment. That changed with the amendment to article 29 of the Infonavit Law: since the sixth bimonthly period of 2025, for credits with a discount expressed in pesos or in multiples of the minimum wage, absences and disability leave no longer reduce the repayment the employer must remit.
Before and after, by credit type
| Credit type | Before the amendment | With the amendment |
|---|---|---|
| Fixed amount in pesos | Absences and disability leave were subtracted | Full repayment for the bimonthly period is remitted |
| Multiples of the minimum wage | Absences and disability leave were subtracted | Full repayment for the bimonthly period is remitted |
| Percentage | Absences (up to 7 per month) and disability leave are subtracted | No change |
In other words, only percentage-based credits keep the old rule.
What if the salary was not enough to cover the full discount?
Because of absences or disability leave, an employee's pay may not cover the whole discount. In that case the employer reports insufficient withholding in SUA (the IMSS contribution system, version 3.6.7 or later) using the ART29.txt file. Keep these limits in mind:
- If the employee earns the minimum wage, the discount is capped at 20 % (cause code 90).
- For everyone else, the limit is net pay after ISR (income tax), IMSS, alimony and Fonacot (consumer-credit fund for workers) deductions (cause code 360).
- If there is a subsidy reimbursement agreement, insufficient withholding does not apply.
Step by step each bimonthly period
- Identify borrowers who had absences or disability leave in the period.
- Calculate their full repayment and compare it with what was actually withheld.
- If there is a shortfall, import the ART29.txt into SUA before paying.
- Keep the supporting calculation on file.
Legal basis
- Infonavit Law, article 29 (amendment published in the DOF, Mexico's Official Gazette, in 2025).
- SUA Manual, insufficient withholding module.
- Federal Labor Law, article 97 (limits on wage deductions).
In Nomikhor, Infonavit withholding notices are loaded by CSV, the discount is calculated in payroll, and the SUA export plus the Nomikhor–SUA–IDSE reconciliation help you catch anything that does not match in the period.