INFONAVIT Employer Registration Notice Mexico (Aviso de Inscripción del Patrón al INFONAVIT)

An Aviso de Inscripción del Patrón al INFONAVIT Mexico is a formal registration document through which an employer (patrón) enrolls with the Instituto del Fondo Nacional de la Vivienda para los Trabajadores (INFONAVIT) as an obligated contributor, in compliance with Artículo 29 of the Ley del INFONAVIT published in the Diario Oficial de la Federación on 24 April 1972 and substantially reformed multiple times, most recently including amendments aligned with the 2021 housing and worker savings modernisation.

INFONAVIT is a tripartite public institution (organismo fiscal autónomo) created by the constitutional mandate of Article 123, Section A, Fraction XII of the Constitución Política de los Estados Unidos Mexicanos, which establishes that employers must provide workers with comfortable, hygienic housing and contribute to a national housing fund. INFONAVIT was established to administer this fund and channel housing credits (créditos INFONAVIT) to qualifying workers, allowing them to purchase, build, renovate, or pay off existing mortgage debt for their primary residence.

Article 29 of the Ley del INFONAVIT establishes the core employer obligations: (1) registration (inscripción) of the employer before INFONAVIT using the same Registro Patronal assigned by the Instituto Mexicano del Seguro Social (IMSS), since INFONAVIT coordinates its employer registry with the IMSS system; (2) mandatory registration of each worker (inscripción de trabajadores) with INFONAVIT simultaneously with their IMSS registration; (3) payment of housing fund contributions (aportaciones) equivalent to 5% of each worker's Salario Diario Integrado (SDI) calculated under Article 84 of the Ley Federal del Trabajo (LFT), remitted bimonthly along with IMSS contributions through the Sistema Único de Autodeterminación (SUA); and (4) retention and remittance of worker loan repayments (descuentos por crédito INFONAVIT) from the wages of workers who have active INFONAVIT credits.

The 5% INFONAVIT contribution is paid entirely by the employer (cargo del patrón) — unlike IMSS contributions which are shared between employer and worker. The contributions accumulate in each worker's individual housing subaccount (subcuenta de vivienda) within the worker's AFORE (Administradora de Fondos para el Retiro) account administered by the Comisión Nacional del Sistema de Ahorro para el Retiro (CONSAR). Workers accumulate points based on their salary, age, and INFONAVIT contribution history to qualify for housing credits. Workers who retire without having used an INFONAVIT credit may withdraw the accumulated balance of their housing subaccount as part of their retirement savings under Article 40 of the Ley del INFONAVIT.

INFONAVIT coordinates with the SAT on employer compliance verification — employers who fail to register or to remit INFONAVIT contributions face fines (multas) under Artículo 6 bis and related provisions of the Ley del INFONAVIT, plus surcharges (actualizaciones y recargos) under the Código Fiscal de la Federación (CFF) applicable to fiscal obligations. INFONAVIT has faculty to conduct employer audits (revisiones patronales) and issue credit determinations (determinación de aportaciones omitidas) that carry the same coercive force as SAT tax assessments.

The INFONAVIT housing credit system offers several products to qualifying workers registered by their employers: the Crédito INFONAVIT traditional mortgage for home purchase; the INFONAVIT Total product that combines INFONAVIT credit with a co-financing bank loan (cofinavit) for higher-value properties; the Mejoravit line for home improvement and renovation; and the Liquidez INFONAVIT line that allows workers to access their housing subaccount balance as a personal loan. Each product has its own qualifying criteria based on the worker's puntaje INFONAVIT — a score computed from salary level, age bracket, and the number of continuous bimonthly contribution periods reported by the employer. Accurate and timely INFONAVIT registration by the employer is therefore directly connected to the speed at which each worker can accumulate the score needed to access their first housing credit.

An Aviso de Inscripción del Patrón al INFONAVIT Mexico is required when any employer — a persona moral (legal entity) or persona física with actividad empresarial (individual business owner) — hires their first employee, triggering the INFONAVIT registration obligation under Artículo 29 of the Ley del INFONAVIT.

In practice, INFONAVIT employer registration occurs automatically through the IMSS system: when an employer registers with IMSS (Alta Patronal) and registers their first worker (Alta del Trabajador), the IMSS transmits the employer data to INFONAVIT and a Número de Registro INFONAVIT is assigned, which is the same as the IMSS Registro Patronal. Employers do not file a separate physical form with INFONAVIT — the integration between the two agencies means that the IMSS Alta Patronal process simultaneously satisfies the INFONAVIT registration requirement. The Aviso de Inscripción documents this registration for the employer's internal records and for workers requiring proof of the employer's INFONAVIT compliance.

The notice is also used when: (a) a new branch office (sucursal) or establishment (establecimiento) of an existing employer is opened in a new municipality or state, requiring a new IMSS/INFONAVIT subaccount registration for the workers at that location; (b) an employer acquires another business through an empresa substitución under Artículo 41 LFT and must update IMSS/INFONAVIT records to reflect the new employer's responsibility for the transferred workers; (c) a foreign-invested company establishes operations in Mexico and registers as a Mexican employer for the first time; or (d) an employer previously suspended due to cessation of operations (baja patronal) reactivates and re-registers workers under a reactivated or new Registro Patronal.

For workers who have previously worked for other employers and have an existing NSS (Número de Seguridad Social) and INFONAVIT subaccount, the new employer's registration connects to the worker's existing account — contributions accumulate in the same subaccount regardless of how many employers the worker has had throughout their career.

The Aviso de Inscripción is additionally required when an employer who operates across multiple estados must register separate establishments (registros patronales por establecimiento) with IMSS — each physical location where workers are employed in a different estado or municipio may require its own IMSS Registro Patronal and corresponding INFONAVIT registration. Multistate employers in Mexico must track each establishment's IMSS and INFONAVIT registration status independently and maintain separate SUA payment records for each Registro Patronal. The Secretaría del Trabajo y Previsión Social (STPS) Inspección del Trabajo may require production of INFONAVIT registration documentation during workplace inspections, and the CFCRL (Centro Federal de Conciliación y Registro Laboral) reviews INFONAVIT compliance as part of collective bargaining agreement registration procedures.

An Aviso de Inscripción del Patrón al INFONAVIT Mexico under Artículo 29 of the Ley del INFONAVIT and the complementary IMSS registration requirements must document the following elements to establish the employer's registration status and contribution obligations.

Employer Identification: Full legal name (denominación o razón social) of the employer entity or the name of the individual employer (persona física patrón), RFC (Registro Federal de Contribuyentes assigned by the SAT), IMSS Registro Patronal number (which serves as the INFONAVIT registration number), and the employer's domicilio fiscal (registered business address). For legal entities, include the type of entity (SA de CV, S de RL, etc.) and date of incorporation.

Business Activity: Description of the employer's principal economic activity (actividad económica) and the IMSS risk classification (prima de riesgo de trabajo) assigned to the employer based on their industry risk level, since the IMSS risk classification affects the calculation of work injury insurance premiums (cuotas de riesgo de trabajo) and is documented alongside INFONAVIT registration data.

Worker Enrollment: For each worker enrolled with INFONAVIT through the employer's registration: full name, NSS (Número de Seguridad Social assigned by IMSS), CURP, RFC (if available), job position (puesto), and the Salario Diario Integrado (SDI) — the base for calculating the 5% INFONAVIT contribution. The SDI must be computed per Artículo 84 LFT, including all recurring salary components.

Contribution Schedule: The bimonthly INFONAVIT contribution schedule, specifying the contribution periods (bimestres), the payment deadlines (generally the 17th business day following each bimonthly period end), and the amount per worker computed as 5% of SDI × 30 days (for monthly projection) or the exact bimonthly equivalent. Contributions are remitted through the SUA system together with IMSS contributions using a single integrated payment (cuota integral).

Loan Deduction Register: Where any enrolled worker has an active INFONAVIT housing credit, the employer must retain (descontar) the corresponding loan repayment instalment from the worker's wages and remit it to INFONAVIT in the same bimonthly payment cycle. The INFONAVIT credit number, repayment amount, and worker NSS must be documented for each active credit.

Employer Declaration: A declaration by the employer's legal representative confirming that all workers subject to the Ley del INFONAVIT are properly registered, that contribution amounts are accurately calculated on correct SDI figures, and that all loan repayments are being correctly retained and remitted. Misreporting SDI or failing to retain loan repayments triggers liability under Artículo 30 of the Ley del INFONAVIT.

Reactivation and Corrections: If an employer has previously been registered and subsequently suspended (baja patronal) due to cessation of operations, the reactivation (reactivación patronal) process requires updating the Aviso de Inscripción with the current employer data, new workers, and updated SDI figures. Employers who discover historical errors in reported SDI — whether through internal audit or upon receiving an INFONAVIT assessment notice (determinación) — may file voluntary corrections (correcciones voluntarias) through the SUA system for periods still within the five-year CFF statute of limitations, reducing applicable surcharges and penalties.

Forms-legal.com provides this Aviso de Inscripción del Patrón al INFONAVIT Mexico template to support employers in documenting their INFONAVIT compliance position. Every employer should work with a licenciado en derecho laboral or contador público autorizado experienced in seguridad social to verify correct SDI calculation, timely bimonthly remittances through the SUA system, and proper handling of worker INFONAVIT credit discounts — errors in INFONAVIT compliance are subject to the same enforcement mechanisms as IMSS and SAT obligations. Related documents include the Recibo de Nómina, which must reflect the INFONAVIT contribution computed on the correct SDI for each pay period, and the Alta del Trabajador IMSS form, which initiates both the IMSS and INFONAVIT registration for each new employee.