INFONAVIT Loan Deduction Authorization Mexico (Autorización de Descuento por Crédito INFONAVIT)

An INFONAVIT Loan Deduction Authorization Mexico (Autorización de Descuento por Crédito INFONAVIT) is the document through which a worker who has been granted an INFONAVIT housing credit (crédito INFONAVIT) authorizes their current employer to deduct the credit installment amount from payroll and remit it to the Instituto del Fondo Nacional de la Vivienda para los Trabajadores (INFONAVIT) on the worker's behalf. The authorization is governed principally by Article 42 of the Ley del INFONAVIT, which creates the employer's mandatory obligation to apply and remit INFONAVIT credit deductions from the moment INFONAVIT notifies the employer of the credit and the applicable deduction amount.

The Ley del INFONAVIT, published in the Diario Oficial de la Federación on 24 April 1972 and substantially reformed in 1992 and 2012, created the INFONAVIT credit system as the implementation mechanism for the constitutional housing fund mandate in Article 123, Apartado A, Fracción XII of the Constitución Política de los Estados Unidos Mexicanos. INFONAVIT issues housing credits to qualifying workers — those who have accumulated the minimum 1,080 INFONAVIT points based on age, salary, and contribution period — to finance the purchase, construction, or renovation of residential property in Mexico.

Upon credit approval, INFONAVIT notifies the employer through the Portal Empresarial INFONAVIT of the credit number (número de crédito), the worker's NSS (Número de Seguridad Social), and the monthly deduction amount (descuento mensual) expressed either as a percentage of the worker's salary or as a fixed monthly peso amount, depending on the type of INFONAVIT credit product. Under Article 42 of the Ley del INFONAVIT, once the employer receives this notification, the deduction obligation is automatic and mandatory — the employer does not require a separate authorization from the worker to begin deducting, but the INFONAVIT Loan Deduction Authorization form serves as an important internal HR document confirming the deduction parameters and creating a written record of compliance.

INFONAVIT credit products relevant to the deduction authorization include: the Crédito Individual INFONAVIT (direct INFONAVIT loan for purchasing a home), Cofinavit (co-financing between INFONAVIT and a participating bank for higher-value properties), Infonavit Total (credit for purchasing any home without developer restrictions), and Mejoravit (credit for home improvements). Each credit type has a different deduction calculation methodology — some expressed in VSM (veces de salario mínimo) and others in pesos — and the deduction authorization must accurately reflect the applicable methodology as communicated by INFONAVIT.

The employer remits INFONAVIT credit deductions through the same SUA (Sistema Único de Autodeterminación) bimonthly system used for IMSS quota payments and INFONAVIT housing fund contributions. The SUA generates a deduction schedule for each worker with an active INFONAVIT credit, and the employer includes the credit repayment amounts in the bimonthly SUA payment alongside regular contribution obligations. Failure to remit INFONAVIT credit deductions constitutes a violation of Article 42 LSS (applied by reference) and of the Ley del INFONAVIT, exposing the employer to INFONAVIT enforcement actions including fines and coercive collection proceedings under Article 56 of the Ley del INFONAVIT.

The Servicio de Administración Tributaria (SAT) CFDI de nómina (payroll digital tax receipt) issued to the worker each pay period must reflect INFONAVIT credit deductions as a separate line item under the deductions section of the CFDI, using the SAT-established CFDI nómina node for INFONAVIT deductions. This SAT requirement — established in the Anexo 20 of the Resolución Miscelánea Fiscal issued annually by the SAT — allows cross-referencing between employer payroll CFDIs and INFONAVIT remittance records.

An INFONAVIT Loan Deduction Authorization Mexico is needed whenever a worker with an active INFONAVIT housing credit joins a new employer or when INFONAVIT notifies an existing employer of a credit granted to one of their current workers. Article 42 of the Ley del INFONAVIT creates an immediate and mandatory deduction obligation for the employer upon receipt of the INFONAVIT credit notification — there is no grace period during which the employer can delay beginning the deductions.

The authorization form is required when a new worker presents their INFONAVIT credit documentation to the HR or payroll department upon commencing employment. Workers with active INFONAVIT credits are responsible for notifying new employers of their credit obligations — failure to notify does not eliminate the employer's legal obligation under Article 42 Ley del INFONAVIT once the employer receives official INFONAVIT notification, but the worker's proactive disclosure through the authorization form supports timely compliance and protects the worker's credit standing.

The document is needed when INFONAVIT sends a Cedula de Determinación (credit deduction schedule) to the employer through the Portal Empresarial INFONAVIT or via official notification. The cedula specifies the credit number, the worker's NSS, and the bimonthly deduction amount. The employer's payroll and HR departments use the deduction authorization form to record and action these cedula parameters in the SUA payment system.

The INFONAVIT Loan Deduction Authorization is also required when a worker's credit terms change — for example, when INFONAVIT applies an annual credit review that adjusts the deduction amount based on salary changes or changes the deduction methodology from VSM-based to peso-based. In these situations, a revised authorization form should be prepared reflecting the new deduction parameters.

The form is required for the employer's STPS labour inspection compliance file. Under Article 804 of the Ley Federal del Trabajo, employers must retain payroll documentation including INFONAVIT deduction records. The Inspección Federal del Trabajo and INFONAVIT inspectors specifically examine whether employers are properly applying INFONAVIT credit deductions and remitting them through SUA — the authorization form is the starting document in the compliance trail.

A valid INFONAVIT Loan Deduction Authorization Mexico under Article 42 of the Ley del INFONAVIT must contain the following essential elements to be effective as an internal payroll compliance document and to match the parameters in the INFONAVIT cedula de determinación.

Employer and Worker Identification: Full legal name (razón social) of the employer, Registro Patronal (IMSS/INFONAVIT employer registration number), and RFC. For the worker: full name, NSS (Número de Seguridad Social), CURP, RFC, and job title. These identifiers must match the INFONAVIT system records — any discrepancy will cause SUA deduction processing errors and may result in the credit repayment not being credited to the worker's loan account.

INFONAVIT Credit Number (Número de Crédito INFONAVIT): The unique credit identifier assigned by INFONAVIT upon credit approval and communicated to both the worker and employer. This number is essential for SUA to route the deducted amounts to the correct credit account in the INFONAVIT system.

Credit Type (Tipo de Crédito): The specific INFONAVIT credit product — Crédito Individual, Cofinavit, Infonavit Total, Mejoravit, or other — because the deduction calculation methodology varies by credit type. Crédito Individual credits may be denominated in VSM (veces de salario mínimo general) requiring conversion at each bimonthly CONASAMI rate, while newer credits are expressed in pesos.

Deduction Amount and Methodology (Monto y Metodología del Descuento): The bimonthly or monthly deduction amount as specified in the INFONAVIT cedula de determinación, including whether expressed in pesos or as a percentage of salary. For VSM-denominated credits, the current VSM value (tied to the CONASAMI general minimum wage for 2025: $278.80 MXN/day general zone) must be applied to convert the VSM amount to pesos for SUA processing.

Effective Date of First Deduction (Fecha de Inicio del Descuento): The date from which the employer begins applying the deduction in the payroll cycle, aligned with the SUA bimonthly period. Under Article 42 Ley del INFONAVIT, deductions must commence in the bimonthly period following receipt of the INFONAVIT cedula — starting later constitutes non-compliance.

Worker Acknowledgment: A statement confirming the worker has been informed of the INFONAVIT credit deduction, the amount, the deduction start date, and their right to verify credit balance and payment history through the portal Mi Cuenta INFONAVIT. This acknowledgment protects both employer and worker by documenting that the deduction parameters were transparently disclosed.

Employer Compliance Commitment: A declaration that the employer will remit INFONAVIT credit deductions through the SUA bimonthly system alongside regular IMSS quotas and INFONAVIT housing fund contributions, and will reflect each deduction as a separate CFDI de nómina item under the SAT Resolución Miscelánea Fiscal requirements. The employer also commits to adjusting deduction amounts promptly when INFONAVIT issues revised cedulas following salary changes.

Forms-legal.com provides this INFONAVIT Loan Deduction Authorization Mexico as a payroll compliance aid. INFONAVIT credit management — particularly for employees transitioning between employers — involves complex SUA configurations and INFONAVIT portal interactions. Employers should designate a qualified payroll specialist or gestor INFONAVIT to manage credit deduction registrations, especially for workers with co-financing (Cofinavit) arrangements that also require coordination with the participating bank.