Mexico Supreme Court reforms Infonavit loan deductions and IMSS pension benefits

The Supreme Court of Justice of the Nation (SCJN) issued a ruling that changes the application of Infonavit loan deductions when a worker is incapacitated or otherwise not receiving a salary. Employers may temporarily suspend payroll deductions during periods without salary, but the underlying credit remains enforceable and must be repaid according to the established schedule. The decision is intended to prevent an undue financial burden on both workers and employers.

In a separate ruling, the SCJN ordered that parents of a deceased insured worker may receive up to 90% of the IMSS death pension, provided they were economically dependent and no spouse, concubine, or children are entitled to the benefit. Previously the share was limited to 20%, expanding economic protection for surviving parents.