On April 5, 2024, an amendment to the Federal Labor Law (LFT for its acronym in Spanish) became effective, which confirms and establishes fines applicable to employers who fail to comply with the obligations set forth in various sections of Article 132. This amendment is outlined in the Section III of Article 994 of the same Law.

The affected sections

The Article 994 of the LFT adds to the already established obligations of employers towards workers the section XXVI Bis.

This section refers to the obligation of company affiliation with the Institute for the National Fund for Employee Consumption (INFONACOT for its acronym in Spanish).

The fines

Prior to the amendment, no specific fine was imposed for failure to affiliate the company with INFONACOT. However, the amendment now includes the fines for non-compliance with the aforementioned sections ranging from 50 to 1500 UMAs ($5,428.50 to $162,855.00 MXN).

What’s next?

Verify that your company complies with the Employer Obligations detailed in Article 132 of the LFT, specifically regarding INFONACOT, and if not, implement appropriate measures.

At EC Rubio we strive to safeguard our clients’ interests, which is why we can assist them in analyzing and fulfilling these obligations, to avoid potential sanctions and protect our community.


Labor and Social Security Practice

Raúl Lara Maiz / [email protected]
Ana María Becerra / [email protected]
David Ken Fujii / [email protected]
Isaac Corral / [email protected]
Javier Canseco / [email protected]
Juan Salvador Vázquez / [email protected]
Perla Arreola / [email protected]
Roberto Alvarez Malo / [email protected]
Rogelio Sánchez / [email protected]
Elisa Cortés / [email protected]
Adriana Gómez / [email protected]
Alma Oviedo / [email protected]
Antonio Flores / [email protected]
Eduardo Cortés / [email protected]
Francisco Navarrete / [email protected]
Gustavo Carrillo / [email protected]
Iván Arriaga / [email protected]
Jessica Fernández / [email protected]
Jesús Perales / [email protected]




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