If you have employees registered with IMSS, your obligations do not end there. You also need to register with INFONAVIT and FONACOT, two institutions that provide essential benefits to Mexican workers: housing credits and consumer loans.
In this article, I explain what INFONAVIT and FONACOT are, why they are mandatory for employers, how to register, and what contributions you must make.
📌 What are INFONAVIT and FONACOT?
INFONAVIT (Institute of the National Housing Fund for Workers)
INFONAVIT is the institution responsible for providing affordable housing credits to formal workers in Mexico. It is funded by employer contributions calculated as a percentage of each employee’s salary.
FONACOT (National Fund for Workers’ Consumption)
FONACOT provides low-interest consumer loans to workers for goods and services such as appliances, furniture, education, and travel. Like INFONAVIT, it is funded through employer contributions.
⚠️ Important: Both registrations are mandatory for any employer with workers registered with IMSS. Failure to comply can result in fines and legal issues.
🧾 Why Are These Registrations Mandatory?
The Federal Labor Law and the Social Security Law establish that employers must contribute to INFONAVIT and FONACOT as part of their social security obligations. These contributions guarantee workers access to:
- Housing credits to purchase, build, or renovate a home
- Consumer loans at preferential interest rates
- Savings mechanisms for future needs
💡 Complying with these obligations not only avoids penalties but also contributes to your employees’ well-being and financial stability.
👤 Who Needs to Register?
Any employer who has employees registered with IMSS must register with both INFONAVIT and FONACOT. This includes:
| Type of Employer | Examples |
|---|---|
| Companies | Corporations, LLCs, civil associations |
| Individuals | Freelancers or professionals with employees |
| Households | Employers of domestic workers |
| Non-profit organizations | Foundations, associations |
| Government entities | Federal, state, and municipal agencies |
💡 If you have IMSS-registered employees, you must also be registered with INFONAVIT and FONACOT.
📋 INFONAVIT: Employer Contributions
Contribution rate:
| Concept | Percentage | Calculation Basis |
|---|---|---|
| Employer contribution | 5% of the employee’s salary | Integrated daily salary (SDI) |
How it works:
- The contribution is calculated on the Integrated Daily Salary (Salario Diario Integrado) which includes base salary plus benefits
- Payments are made monthly along with your IMSS contributions
- Funds are deposited into each worker’s INFONAVIT sub-account
- Workers can use these funds for housing credits after meeting certain requirements
⚠️ The 5% contribution is paid entirely by the employer. It cannot be deducted from the employee’s salary.
Registration process for INFONAVIT:
Step 1: Once registered with IMSS, you are automatically registered with INFONAVIT
Step 2: Your employer registration number is the same as your IMSS registration number
Step 3: Monthly contributions are reported and paid through the IMSS payment system
💡 No separate registration is required. Your IMSS registration automatically activates your INFONAVIT obligations.
📋 FONACOT: Employer Contributions
Contribution rate:
| Concept | Percentage | Calculation Basis |
|---|---|---|
| Employer contribution | 1% of the employee’s salary | Integrated daily salary (SDI) |
How it works:
- The 1% contribution is calculated on the same Integrated Daily Salary used for IMSS
- Payments are made monthly along with your IMSS and INFONAVIT contributions
- Funds are deposited into each worker’s FONACOT account
- Workers can access loans after meeting minimum contribution requirements
⚠️ The 1% contribution is paid entirely by the employer. It cannot be deducted from the employee’s salary.
Registration process for FONACOT:
Unlike INFONAVIT, FONACOT requires a separate registration.
Step 1: Access the FONACOT portal
Go to www.fonacot.gob.mx and navigate to the “Employers” section.
Step 2: Complete the registration form
Provide your company information, RFC, and IMSS employer registration number.
Step 3: Upload required documents
- RFC certificate
- IMSS employer registration document
- Official ID of legal representative
- Proof of address
Step 4: Receive your FONACOT registration number
Once approved, you will receive a separate registration number for FONACOT.
💡 FONACOT registration can be completed entirely online.
💰 Payment Process
INFONAVIT and FONACOT contributions are paid together with your IMSS monthly payments.
Monthly payment steps:
Step 1: Access the IMSS employer portal
Step 2: Generate your monthly payment determination (Determinación de Cuotas Obrero Patronales)
Step 3: Review the breakdown including:
- IMSS contributions
- INFONAVIT (5%)
- FONACOT (1%)
Step 4: Make the payment through the portal
Step 5: Save your payment receipt
⚠️ All three contributions are paid together in a single payment. Delays or omissions affect all three institutions.
📊 Summary of Employer Contributions
| Institution | Contribution Rate | Who Pays | Payment Frequency |
|---|---|---|---|
| IMSS | 20% – 30% (varies) | Employer | Monthly |
| INFONAVIT | 5% | Employer | Monthly |
| FONACOT | 1% | Employer | Monthly |
💡 Total employer contributions typically range from 26% to 36% of each employee’s Integrated Daily Salary.
📅 Deadlines and Obligations
| Obligation | Deadline | Details |
|---|---|---|
| Monthly payment | 20th of the following month | Pay all contributions together |
| Employee registration | Within 5 days of hiring | Register with IMSS; INFONAVIT/FONACOT follow automatically |
| Salary changes | Within 5 days | Report modifications |
| Employee terminations | Within 5 days | Report to IMSS; contributions cease |
⚠️ Late payments generate surcharges and interest, affecting all three institutions simultaneously.
🔍 Employee Access to Benefits
INFONAVIT:
- Workers can apply for housing credits after accumulating contributions
- The credit amount is based on their savings and salary
- Funds are used to purchase, build, or improve a home
FONACOT:
- Workers can access loans after 4 months of contributions
- Maximum loan is based on salary and contribution history
- Loans are repaid through payroll deductions
💡 These benefits are significant recruitment and retention tools for your business.
⚠️ Consequences of Non-Compliance
Failing to register or pay contributions to INFONAVIT and FONACOT has serious consequences:
| Consequence | Description |
|---|---|
| Fines | From $10,000 to over $200,000 pesos, depending on the number of employees and time of non-compliance |
| Surcharges | Accrued on unpaid contributions |
| Audits | Joint audits by IMSS, INFONAVIT, and FONACOT |
| Legal liability | Employees can demand payment of unpaid benefits |
| Credit restrictions | Your company may be barred from government contracts |
⚠️ INFONAVIT and FONACOT conduct regular audits to verify employer compliance.
🔄 Relationship with Other Procedures
INFONAVIT and FONACOT obligations connect with:
- IMSS registration: Required for INFONAVIT and FONACOT
- RFC and e.signature: Needed for online registration
- Business incorporation: Required for legal entities
- Labor contracts: Must reflect benefits and contributions
💡 Keep all your registrations coordinated to avoid inconsistencies.
📚 Useful Internal Links
- IMSS Employer Registration in Mexico
- RFC: Guide to Obtain Your Federal Taxpayer Registry
- Business Incorporation in Mexico
- Labor Contracts in Mexico
✅ Conclusion
Registering with INFONAVIT and FONACOT is not optional for employers with IMSS-registered workers. These obligations are fundamental to your employees’ well-being and your business’s legal compliance.
Remember:
- INFONAVIT registration is automatic with IMSS
- FONACOT requires a separate registration
- Both contributions are paid monthly with your IMSS payments
- Payments are due by the 20th of the following month
- Non-compliance results in fines, surcharges, and legal liability
A business that fulfills its social security obligations is a business that values its people. Regularize your INFONAVIT and FONACOT status from the start.
