Modifications and Additions to the General Provisions Applicable to Pension Plans

DOF: 13/11/2025

MODIFICATIONS and additions to the General Provisions applicable to pension plans

A seal with the National Emblem appears on the margin, which reads: United Mexican States.- Treasury.- Ministry of Finance and Public Credit.- National Commission for the Retirement Savings System.

MODIFICATIONS AND ADDITIONS TO THE GENERAL PROVISIONS APPLICABLE TO PENSION PLANS

The President of the National Commission for the Retirement Savings System, based on the provisions of articles 5, fractions I, II, III and XVI, 11, 12, fractions I, VIII and XVI, 82 and 83 of the Law of the Retirement Savings Systems; 27 fraction VIII, 170 and 190 of the Social Security Law; 54 of the Law of the Institute of Security and Social Services for State Workers; 99, 100, 101, 102, 103, 104 and 105 of the Regulations of the Law of the Retirement Savings Systems, and 1, 2 fraction III and 8 first paragraph of the Internal Regulations of the National Commission for the Retirement Savings System, and

CONSIDERING

That, with the objective of combating schemes that pretend to simulate being Electronic Registration Pension Plans with the intention of evading the payment of contributions for their workers' payrolls, it is specified that such plans must have the exclusive purpose of complementing the income of workers at the time of their definitive retirement with respect to the employer, and the resources of these plans cannot be delivered during the validity of the employment relationship.

That, in order to strengthen inter-institutional coordination in the supervision of Electronic Registration Pension Plans, the Mexican Social Security Institute, the National Workers' Housing Fund Institute and the Tax Administration Service are recognized as Audit Authorities. Likewise, the Ministry of Labor and Social Welfare is incorporated, in its capacity as the labor authority.

That, with the purpose of continuing to incentivize complementary savings for retirement, it is clarified that contributions made to the Funds or to the pension plans may be excluded from the contribution base salary, in accordance with article 27, fraction VIII, of the Social Security Law, as well as from the contribution base salary, in accordance with article 32, fraction IX, of the Regulations on Registration, Payment of Contributions and Remittance of Discounts to the National Workers' Housing Fund Institute.

That, to strengthen the traceability and supervision of Electronic Registration Pension Plans, it is established that, at the time of their registration, the corresponding employer registration for the employer for whom the worker provides their services must be included.

That, with the objective of fostering accountability and transparency in the operation of Electronic Registration Pension Plans, the obligation of employers to certify before the Audit Authorities the compliance with the applicable Provisions is established, as well as to keep detailed information available to said authorities regarding active workers, inactive workers with acquired rights, and pensioners.

That, with the purpose of strengthening preventive controls in the registration of Electronic Registration Pension Plans and preserving the integrity of the system, it is established as a mandatory condition that employers granting such plans do not have pending observations, irregularities, sanctions or warnings to be resolved, derived from the non-compliance with these Provisions in fiscal or social security matters. Likewise, the employer must not have a negative compliance opinion issued by the Audit Authorities.

That, to provide greater clarity, various concepts contained in Annex A of these Provisions are updated and specified, and

That in compliance with what is established by the National Law to Eliminate Bureaucratic Procedures, these provisions were subject to the corresponding Regulatory Impact Analysis by the Simplification and Digitalization Authority, in terms of articles 3 fraction XI, 36 fraction VIII and 49 fraction I of said Law, in that the regulatory proposal does not generate bureaucratic costs for private parties, nor modifies existing ones, in terms of office ATDT/CNTD/DGSA/1581/2025 dated October 31, 2025, therefore it proceeds to issue the present

MODIFICATIONS AND ADDITIONS TO THE GENERAL PROVISIONS

APPLICABLE TO PENSION PLANS

SINGLE. MODIFICATIONS are made: to articles 1, first paragraph, fractions II and III; 2, first paragraph, fractions I, II, III, IV, V, VI, IX, X, XI, XIII and XIV; 3, first paragraph, fractions I, IV, V and penultimate paragraph; 4, first paragraph, third paragraph, fourth paragraph and last paragraph; 5; 6, first paragraph, fractions I, III, IV, V, VI, VIII and IX; 7, second and third paragraphs, fraction II, fourth and penultimate paragraphs; 8; 9; 11; 13, first paragraph, fractions I, II, III and IV; 14, first paragraph; 15; 16, first paragraph, second paragraph, fractions III, IV, V and last paragraph; 17, first paragraph, fractions I and II; 19; 20, first paragraph, fractions I and II; 21; 22; 23; 24; 25; 26, first paragraph; 28 and 30, first paragraph, second paragraph and last paragraph; Annex A; ADDITIONS are made to article 2 with fractions III bis, V bis, VII bis and XV; 13 with fraction V and last paragraph; 13 bis; 16 fraction VI; 17 with a last paragraph; 19 with a second paragraph and 23 bis, to remain in the following terms:

" Article 1.- These Provisions aim to establish the guidelines applicable to the registration of:

I.

...

II.

Electronic Registration Pension Plans established by the employer or derived from collective bargaining, which necessarily must comply with the requirements established by the Commission in Chapter III of these Provisions and whose contributions to the Fund or to the pension plan are excluded from the contribution base salary, in accordance with article 27, fraction VIII, of the Social Security Law, or from the contribution base salary, in accordance with article 32, fraction IX, of the Regulations on Registration, Payment of Contributions and Remittance of Discounts to the National Workers' Housing Fund Institute. The objective of these plans must be exclusively to complement the income upon retirement of workers who maintain an employment relationship with the employer granting the plan, in order to provide them with a pension at the time of definitively separating from said employer, after having worked with them. In these cases, it must be observed that amounts are not delivered to workers during the time they provide their services to the employer, whether in cash, in kind, through deposits in personal or payroll accounts, or by any other means charged to the Fund or to the pension plan, except in cases that, according to the Social Security Law, the Regulations on Registration, Payment of Contributions and Remittance of Discounts to the National Workers' Housing Fund Institute and these Provisions, must be delivered, without prejudice to the fact that such delivery scenarios may be subject to review by the Audit Authorities or the STPS,

and

III.

Authorized Actuaries to issue opinions on Authorized and Registered Pension Plans, in terms of article 100 of the Regulations. "

" Article 2.- For the purposes of these Provisions, in addition to what is established in articles 3 of the Law and 2 of the Regulations, the following shall be understood:

I.

Irrevocable Legal Act, the contract, agreement or instrument by which the parties who celebrate it obligate themselves to comply with the obligations incumbent upon them derived from Authorized and Registered Pension Plans, expressly stating that the contributions made to the fund and its returns will not form part of the patrimony of the person granting the benefits of said plans, and in which the waiver of the faculty to revoke, rescind or denounce said act is agreed upon.

Likewise, for the purposes of these Provisions, in the Irrevocable Legal Act, the faculty to dispose of said contributions and their returns for any other purpose other than the payment of benefits of Authorized and Registered Pension Plans must be waived;

II.

Authorized Actuary, that actuary who is registered with the Commission, in terms of article 100 of the Regulations, in order to carry out the opinion on Authorized and Registered Pension Plans;

III.

Administrator, credit institutions, insurance mutual societies or companies, brokerage houses, investment society operators or retirement fund administrators, regulated and supervised by the authorities of the Mexican financial system,

responsible for the administration of the Fund of Electronic Registration Pension Plans;

III bis.

Audit Authorities, the Mexican Social Security Institute, the National Workers' Housing Fund Institute and the Tax Administration Service;

IV.

Departments, the administrative units of the Branches of the Union, the Attorney General's Office,

the autonomous jurisdictional bodies, the executive, legislative and judicial bodies of Mexico City, as well as the administrative units of the Federal Entities and municipalities that incorporate into the ISSSTE Law regime;

V.

Actuarial Opinion, that which is presented by Authorized Actuaries, whose minimum content must be subject to

what is provided by article 6 of these Provisions;

V bis.

Provisions, these General Provisions;

VI.

Entities, decentralized organisms, majority state-owned companies and other federal and Mexico City Government parastatal institutions, as well as organisms of the Federal Entities or municipalities and public organisms that by constitutional provision have autonomy, that incorporate into the ISSSTE Law regimes;

VII.

...

VII bis.

ISR Law, the Income Tax Law published in the Official Gazette of the Federation on December 11, 2013;

VIII.

...

IX.

Social Security Law, the Social Security Law published in the Official Gazette of the Federation on December 21, 1995;

X.

Authorized and Registered Pension Plans, pension plans that comply with what is provided in articles 190 of the Social Security Law and 54 of the ISSSTE Law and are registered with the Commission in terms of these Provisions;

XI.

Electronic Registration Pension Plans, pension plans that constitute a voluntary scheme established by the employer, or derived from collective bargaining, whose

purpose is to

complement the

income upon retirement of workers

who maintain an employment relationship with the employer

that grants the

pension plan,

providing them

with a pension at the time of definitively separating from said employer,

after having worked with them

and, whose contributions to the Fund or to the pension plan

comply with the

requirements established by the Commission for their contributions to be excluded as part of the contribution base salary in terms of article 27, fraction VIII, of the Social Security Law, or from the contribution base salary, in accordance with article 32, fraction IX, of the Regulations on Registration, Payment of Contributions and Remittance of Discounts to the National Workers' Housing Fund Institute. In these cases, it must be observed that amounts are not delivered to workers during the time they provide their services to the employer, whether in cash, in kind,

through deposits in personal or payroll accounts, or by any other means charged to the Fund

or to the pension plan, except in cases that, in accordance with the Social Security Law, the

Regulations on Registration, Payment of Contributions and Remittance of Discounts to the National Workers'

Housing Fund Institute and these Provisions, must be delivered, without

prejudice to the fact that such delivery scenarios may be subject to review by the

Audit Authorities or the STPS. Such plans must comply with the requirements provided

in article 13 of these Provisions;

XII.

...

XIII.

SIRAPP, the System for the Registration of Authorized Actuaries and Authorized and Registered Pension Plans, operated by

the Commission, through its website,

to carry out the registration of Authorized Actuaries, as well as

the receipt of applications for the registration of Authorized and Registered Pension Plans;

XIV.

SIREPP, the Electronic Registration System for Electronic Registration Pension Plans, operated by the

Commission, available through its website, in which the p lans of p ensions are registered

referred to in article 27, fraction VIII, of the Social Security Law, and

XV.

STPS, the Ministry of Labor and Social Welfare. "

" Article 3.- ...

I.

Application for registration of the pension plan, in accordance with Annex A of these Provisions,

properly completed, which must be signed by the applicant

or their legal representative, as well as by

the Authorized Actuary who issued the opinion on the pension plan;

II. to III. ...

IV.

Actuarial valuation, which will consist of a report prepared by an Authorized Actuary, in which

obligations, costs and sufficiency of the funds of the pension plans are determined, analyzed and certified to cover the pensions currently being paid and those estimated to be granted to the workers

participating in the Authorized and Registered Pension Plan, in accordance with

what is established in the text of the

pension plan

and in the corresponding Technical Note, having as a minimum the amount provided in articles

190 of the Social Security Law and 54 of the ISSSTE Law, considering the benefits that will be paid to the worker and the rights of their economic dependents;

The actuarial valuation must be carried out using the mortality table of assets for Social Security

used for the calculation of Technical Reserves that for this purpose is published by the Ministry of Finance and Public Credit in the Official Gazette of the Federation, in the Single Circular of Insurance and Sureties, considering the Population Improvement Rate of the corresponding annex. Likewise, the discount rate used must be in line with prevailing market conditions at the time of the valuation.

...

V.

Actuarial Opinion, which must meet the requirements indicated in article 6 of these

Provisions.

The application for registration and the documentation referred to in this article may be presented by an

Authorized Actuary through SIRAPP, in which case, the presentation in duplicate and in magnetic media referred to in the first paragraph of this article will not apply.

..."

" Article 4.- The Commission must inform the applicant about the admissibility of the registration of the pension plan in question by means of an official document containing the registration seal and the corresponding registration number, within a period of up to

thirty business days counted from the day following the presentation of the information referred to in

article 3 above.

...

When the Commission requires any clarification related to the application presented, it must make it known to

the applicant within the period indicated in the first paragraph of this article, interrupting said period

until the requested information is received.

The applicant must present the corresponding clarifications within ten business days following the

date on which they are notified of the requirement. Once the information is received, the computation of the period

originally interrupted to resolve on the registration of the plan will resume.

In the event that the applicant

does not present

the clarifications within the period indicated in the previous paragraph, presents them

incorrectly or incompletely, or

when the pension plan does not meet all the requirements established for such effect, the

Commission will reject the application for registration. "

" Article 5.- The validity of the registration of the Authorized and Registered Pension Plans referred to in

article 1, fraction I of these Provisions, will run from the date on which it is granted and will end on May 31 of

the following year. "

" Article 6.- Authorized Actuaries must include, without exception,

within the Actuarial Opinion, the

following:

I.

Information on the population included in the actuarial valuation,

indicating the number of participants and the

source of the information used in said

valuation, indicating, if applicable, any relevant change

in the structure of the population;

II.

...

III.

Description and opinion on the structure of benefits, the variations in the amount of obligations and cost

inherent to the financing of the benefits included in the actuarial valuation, with respect to the actuarial

valuation of the previous

year, as well as the level of financing of the obligations;

IV.

Written statement under oath, by which the level of

sufficiency of the Fund of the

pension plan is certified to meet the obligations of the pensions currently being paid and those that according to the

text of the pension plan

are estimated to be covered for the workers participating in the Authorized and Registered

Pension Plan, having as a minimum the amount provided in articles 190 of the Social Security

Law and 54 of the ISSSTE Law, considering the worker and the rights of their economic dependents;

V.

Indicate the last date on which the text of the pension plan

or the collective bargaining document

that gave rise to the implementation of said plan, or any other specific legislation that applies, was reviewed;

VI.

Description and opinion on the mechanism used for the financing of obligations and on the Irrevocable Legal Act;

VII.

...

VIII.

Opinion on compliance with the manuals, bulletins or rules of mandatory observance for the

actuarial valuation of contingent labor liabilities

adopted by some college of professionals in

the field of actuarial science, which is registered with the Ministry of Public Education and has the

recognition of suitability as an auxiliary in the supervision of the professional exercise in the modality of

professional certification in the field of valuation of contingent labor liabilities;

IX.

Description and opinion on any other relevant technical and

operational aspect;

X. to XIII. ..."

" Article 7.- ...

Likewise, they must present the corresponding application to the Commission, attaching to it the

documentation with which they demonstrate compliance with the requirements established in

article 100 of the Regulations, as well as

Annex B of these Provisions properly completed.

In accordance with what is stated in article 100, fraction V, of the Regulations, for the actuary applicant, to prove that they have the required knowledge to practice the actuarial valuation

of pension plans, they must

prove to the Commission any of the elements listed below:

I.

...

II.

Prove their technical knowledge in the valuation of contingent labor liabilities, through a professional certification valid

issued by:

a) to c) ...

In the event that the actuary obtains the corresponding registration from the Commission, they must keep updated

during the validity of the same, if applicable, the certificate they presented to prove that they have the

knowledge required to practice the valuation of pension plans. In the contrary case, the registration granted to them

will be suspended.

The application for registration and the documentation referred to in this article may be presented through SIRAPP.

..."

" Article 8.- The Commission must resolve on the admissibility of the registration or revalidation of the actuary applicant

in question, within three

business days following the receipt of the documents mentioned in article

above. In the event that the registration or revalidation of the actuary applicant in question is admissible, the Commission will issue the

corresponding official document with the respective registration number and the notice via SIRAPP.

If the period referred to in the previous paragraph expires and the Commission has not resolved on the registration application, the

actuary will be considered registered and the Commission must proceed to

issue the corresponding official document.

When the Commission requires any clarification related to the documentation presented, it must make it known to the

actuary

applicant, who must present the corresponding clarifications within two

business

days following the date on which they are notified of the requirement, interrupting the running of the period referred to in the first paragraph of this article. In the event of not presenting the clarifications within the period indicated, or if they are

presented incorrectly or incompletely, the Commission will consider the application not presented.

In the event that the Commission resolves on the inadmissibility of the registration application, it must notify this fact to the

actuary

applicant, describing the causes that motivated the rejection, granting the interested party a period of five business days counted from the date on which the notification takes effect, in order to manifest what is convenient for their rights,

offering or attaching, if applicable, the evidence they consider convenient. Once the arguments made are analyzed, and the evidence offered is resolved and valued, the Commission will issue and notify the corresponding

resolution, which will not admit any administrative appeal. "

" Article 9. The Authorized Actuary who wishes to carry out the revalidation of their registration must request it before the

Commission, during the validity period referred to in article 101 of the Regulations, for which they must present the

update of the information contained in the form of Annex B of these Provisions, and if applicable, the

valid certification in

the field of valuation of

contingent labor liabilities, referred to in article 7 of these

Provisions.

For the presentation of the application for revalidation of the registration, the provisions of article 7 of these

Provisions must be followed.

The Commission must resolve on the revalidation of the registration of the Authorized Actuary

in the same terms provided

in article 8 of these Provisions. "

" Article 11.- Electronic Registration Pension Plans whose contributions to the Fund or to the pension plan

..."

to be excluded from the contribution wage base of workers, in accordance with Article 27, Section VIII, of the Social Security Law, or from the contribution wage base, in accordance with Article 32, Section IX, of the Regulation on Registration, Payment of Contributions and Remittance of Deductions to the National Housing Fund Institute for Workers, and that they meet the requirements established in these Provisions, shall not be considered Authorized and Registered Pension Plans by the Commission."

"Article 13.- Electronic Registration Pension Plans must have as their objective to complement the income in retirement for workers

who maintain an employment relationship with the employer

that grants

such pension plan,

providing them with a pension upon final separation from this employer, after having worked for them.

For the purpose of excluding contributions to the Fund or pension plan

as part of the contribution wage base of workers in terms of Article 27, Section VIII, of the Social Security Law, or from the contribution wage base, in accordance with Article 32, Section IX, of the Regulation on Registration, Payment of Contributions and Remittance of Deductions to the National Housing Fund Institute for Workers, pension plans

must

meet at minimum, the following requirements:

I.

Their benefits must be granted generally to workers corresponding to the employer records of the employer granting the pension plan, once they have met the retirement requirements and have permanently separated from said employer. It will be understood that the benefits of Electronic Registration Pension Plans are granted generally when they are the same for all workers of the same union or for all non-unionized workers, even when

such benefits are only granted to unionized workers or to non-unionized workers;

II.

The sums of money destined for Electronic Registration Pension Plans and those destined to

constitute the Fund or pension plan

must be duly registered in the employer's accounting, complying with the obligations established in Articles 28 of the Federal Tax Code and 33 of the Regulation of the Federal Tax Code. Likewise, information regarding final fund balances must be documented, as well as having supporting documentation that verifies the manner in which they were invested. Furthermore, once workers have met the retirement requirements and have permanently separated from the employer granting the plan, to proceed with the delivery of resources, the corresponding accounting records must be made, in accordance with the applicable accounting framework, recognizing the expense in the employer's accounting when the disbursement is direct, or the decrease in Fund resources when the payment is made from it. Likewise, the corresponding documentation and proof of payment to the retired person must be preserved;

III.

The sums of money destined for the Fund or pension plan

must be remitted directly by the

employer. In cases where contributions by workers are foreseen, these must be

made in accordance with the terms and conditions established in said plan;

IV.

The employer, or whom the employer hires as Administrator of the Electronic Registration Pension Plan, may not

give delivery to workers of any direct benefit, in kind,

money or by any means

with

charge to the Fund or pension plan, during the time that these provide their services to the company nor

also to those who have not met the retirement requirements, early retirement or pre-retirement

established in the Electronic Registration Pension Plans themselves, and

V.

That the Commission has not received communication, from the Taxing Authorities or from the STPS, in which it is determined that the employer granting the pension plan has observations, irregularities, sanctions or pending preventive measures, all of them derived from

non-compliance with these Provisions, in fiscal or social security matters. Likewise, the

employer granting the pension plan must not have a negative compliance opinion

issued by the Taxing Authorities.

Compliance with the requirements stated in this article will be independent of the fiscal requirements that, in their case, employers must comply with according to what is established in the Income Tax Law and the Regulation of the Income Tax Law. "

"Article 13 bis.- For the purposes of what is provided in Section V, of the previous article, the Authorities

Taxing and the STPS will keep at the disposal of the Commission the information corresponding to the employers

that have been identified with observations, irregularities, sanctions or pending preventive measures to

resolve, as the case may be, regarding their fiscal situation or in social security matters, derived from the

non-compliance with these Provisions. Additionally, the Taxing Authorities will keep at

disposal of the Commission the current compliance opinion, which certifies that the employer is up to date in its

fiscal and social security obligations.

In the event that the registration is not appropriate due to the causes stated in Section V of Article 13 of the

present Provisions, the Commission will inform the requesting employer of the name of the corresponding authority,

before which they can carry out the necessary procedures to clarify what corresponds regarding compliance with

their obligations and, if applicable, regularize their situation to request registration again. The registration

only can be made once the Taxing Authorities or the STPS have notified the Commission

that the situation of said employer has been regularized. "

"Article 14.- Employers, for the purpose of what is established in Section I of Article 13 of these Provisions,

can distinguish the benefits that are granted to workers by Electronic Registration Pension Plans,

attending to the following:

I to III.. "

"Article 15.- In the event that there are workers affiliated with several unions in the same company, employers

can distinguish the benefit granted by Electronic Registration Pension Plans, among them. "

"Article 16.- Electronic Registration Pension Plans must comply with the information and documentation

that prove the requirements established in Section II of Chapter III of these Provisions. For purposes

of their electronic registration, employers or the actuaries they designate must fill out the form determined by the Commission,

in accordance with the guide that it publishes for such effect, available on the official internet page of the registry.

The validity of the registration will begin on the date it is made and end on May 31 of the following year. The

above, without prejudice to what is provided in Article 22 of these Provisions.

Such form will be made available to employers or the actuaries they designate, through SIREPP, and

will include information related to

the characteristics of the pension plan, its participants, contributions, benefits,

returns, investment policies and financial resources with the nature of contributing to the purposes of obtaining

payment of pensions for retirements, early retirement or pre-retirement established in the plans themselves.

...

I. to II. ...

III.

Unique Registry Key of Population (CURP);

IV.

Federal Taxpayer Registry (RFC) including the homoclave;

V.

Social Security Number (NSS) of the worker or pensioner, and

VI.

Employer registry corresponding to the employer for whom the worker provides services or that

gives benefits to the pensioner for retirement.

Likewise, for the purposes they deem

convenient, the Taxing Authorities or the STPS

may require

directly from employers the information provided in this article, or any other they deem relevant about the

Electronic Registration Pension Plan or the workers who receive or have received contributions or benefits through

it.

... "

"Article 17.- Employers or the actuaries they designate to register the Electronic Registration Pension Plan,

must carry out the following actions through SIREPP:

I.

Carry out the prior registration of the employer granting the

Electronic Registration Pension Plan, through the

SIREPP;

II.

Fill out the form referred to in the previous article, declaring under oath of telling the truth,

in the same form, that the pension plan complies with all

requirements provided in Article 13 of these Provisions, and that the data and information they provide in said form correspond to

the administrative records of the employer granting the Electronic Registration Pension Plan, and that

the contributions to the Fund or pension plan meet the necessary requirements to be

excluded as part of the contribution wage base, in terms of Article 27, Section VIII, of

the Social Security Law, or from the contribution wage base, in accordance with Article 32, Section IX, of the

Regulation on Registration, Payment of Contributions and Remittance of Deductions to the National Housing

Fund Institute for Workers;

III. to V. ...

Compliance with the requirements stated, whether by the employer or designated actuary according to what is provided

in this article, does not exempt them from the obligation to prove, before the Taxing Authorities or before the

STPS, the correct compliance with the necessary requirements for the amounts delivered to the plan of

pensions or to constitute the Funds of the pension plan to be excluded from the contribution wage base, in terms

of Article 27, Section VIII, of the Social Security Law, from the contribution wage base, in accordance with Article 32,

Section IX, of the Regulation on Registration, Payment of Contributions and Remittance of Deductions to the National Housing Fund

Institute for Workers, and other fiscal provisions. "

"Article 19.- In the event that the form and format referred to in the previous Article 16 have been filled

adequately and according to the process established in the previous Article 17, the Commission will assign an identification number to the Electronic Registration Pension Plan, linked to the employer record(s)

of which they are concerned, and

will issue an electronic receipt of receipt in favor of the employer granting said plan, which will be sent to the

directions

of email addresses provided

in the registration.

In the event that the Commission identifies information that in its judgment does not satisfy any of the characteristics of

consistency and reliability in the form, the obtained identification number will be classified as inconsistent registration and will be notified to the employer through the electronic receipt of receipt.

The assignment of the identification number and the issuance of the receipt described in this article only prove that

the Electronic Registration Pension Plan has complied with the requirement of electronic registration established in the

Articles 16 and 17 of these Provisions, without exempting the employer granting the

Electronic Registration Pension Plan from the obligation of

proving before the Taxing Authorities or before the STPS, at the moment that they

request it, the

compliance of each one of the requirements provided in Article 13 of these Provisions and providing the

documentation that accredits said compliance, to validate that the contributions meet the

requirements to be excluded as part of the contribution wage base, in terms of Article 27,

Section VIII, of the Social Security Law, or from the contribution wage base, in accordance with Article 32, Section IX, of the

Regulation on Registration, Payment of Contributions and Remittance of Deductions to the National Housing Fund of the

Workers, as well as that both the identification number and the electronic receipt of receipt

assigned to the Electronic Registration Pension Plan are registered in the name of said employer and linked

to their employer records. "

"Article 20.- The Commission will inform the Taxing Authorities and the STPS,

no later than within the

first ten business days of each month with a cut-off date on the last business day of the previous month, at least the following:

I.

The identification number that is

assigned to each Electronic Registration Pension Plan and the list of

employer records linked to it, as well as the information referred to in Article 16 of the

present Provisions,

and

II.

The name of the person in charge of the registration, indicating, if it is an actuary or Authorized Actuary, in

whose case, the statements they had made in accordance with the

Section V of Article 17 of these Provisions will also be informed.

"Article 21.- Employers must use the identification number and the electronic receipt of receipt

assigned to the

Electronic Registration Pension Plan in all procedures related to said plan

that they present before the

Taxing Authorities or the STPS, in order to identify the employer and the workers corresponding to the

administrative and accounting records of the employer itself, as well as to validate the information referred to in the

Article 20 of these Provisions. "

"Article 22.- The employer who complies with what is established in Articles 16 and 17 above after May 31 of each year, may enjoy, if applicable, the exclusion of contributions as part of the contribution wage base, in terms of Article 27, Section VIII, of the Social Security Law, or from the contribution wage base,

in accordance with Article 32, Section IX of the Regulation on Registration, Payment of Contributions and Remittance of Deductions to the

National Housing Fund Institute for Workers,

from the bimonthly period following that in which the

Commission assigns the corresponding identification number, provided that the pension plan granted by the

employer complies with each one of the requirements provided in Article 13 of these Provisions. "

"Article 23.- Employers who do not have the identification number and receipt

referred to in Article 19

above, or whose pension plans they register do not meet all the requirements provided in Article 13 of

these Provisions, may not exclude the contributions they make to each Electronic Registration Pension Plan from the

contribution wage base or from the contribution wage base

of their workers. "

"Article 23 bis.- According to the Provisions, employers must keep at all times at the disposal

of the Taxing Authorities and the STPS the detailed information of workers in active status, inactive with

acquired rights, as well as of pensioners who have received contributions or benefits from the Plan of

Electronic Registration Pension. Likewise, the Taxing Authorities or the STPS may require

directly such information for the purposes they deem convenient. "

"Article 24.- In order to reduce costs and facilitate the processing of the registration of Authorized and

Registered Pension Plans referred to in these Provisions, as well as the registration of Authorized Actuaries, the Commission

will keep the SIRAPP in operation. "

"Article 25.- Authorized Actuaries may use the SIRAPP to carry out the registration procedures for

Authorized and Registered Pension Plans, as well as for the renewal of their registration referred to in these

Provisions. "

"Article 26.- Any application submitted through the SIRAPP must contain the Advanced Electronic Signature of the

Authorized Actuary, the representative or legal proxy and the employer

that issues it in their favor from the Tax Administration Service, and will produce the following legal effects:

I. ...

..."

"Article 28.- In the event that operational failures occur in the SIRAPP, the Authorized Actuary may present

physically before the Commission the applications or documentation related to the procedures referred to in Chapter II of

these Provisions. "

"Article 30.- The Commission through its official Internet page, will have at all times available the following

information:

I. to III. ...

Such study will be updated once a year, with the information provided by the electronically registered pension plans

during the period from January to

May of each year.

...

The published study may

segregate, exclude or give differentiated treatment to the information reported by the pension plans,

considering all or some of the consistency, reliability and significance criteria, inherent in this type of

analysis. "

TRANSITORY ARTICLES

FIRST ARTICLE.- These

additions and modifications of a general nature will enter into force on the next business day

following their publication in the Official Gazette of the Federation, with the exception of what is provided in Articles 13 and 13 bis

regarding the compliance opinion, which will enter into force on the first business day of June 2026.

SECOND ARTICLE.- Authorized and Registered Pension Plans, as well as Electronic Registration ones that

are registered with the Commission on the date of entry into force of these General Provisions

will retain the term of their validity in accordance with the applicable regulation at the time of their registration.

THIRD ARTICLE.- Authorized Actuaries who have a current registration with the Commission on the date of

entry into force of these General Provisions will retain said registration and its validity in the

terms established by the applicable regulation at the time of its granting.

FOURTH ARTICLE.- Upon entry into force of these Provisions, any provision issued by the

Commission that is contrary to this regulation is repealed.

Mexico City, November 5, 2025.- The President of the National Commission for the Retirement Savings System,

Mtro. Julio César Cervantes Parra.- Rubric.

ANNEX A

Application for registration of Registered and Authorized Pension Plans audited by

Authorized Actuaries

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