Regulatory Alerts2025-11-13 | DOF 5772804Added
Modifications and Additions to the General Provisions Applicable to Pension Plans
The National Commission for the Retirement Savings System (CNART) amends the General Provisions applicable to Electronic Registration Pension Plans to combat schemes evading payroll contributions by restricting plan purposes to exclusively complementing worker income upon definitive retirement and prohibiting fund disbursements during the employment relationship. The amendments designate the Mexican Social Security Institute (IMSS), the National Workers' Housing Fund Institute (INFONAVIT), the Tax Administration Service (SAT), and the Ministry of Labor and Social Welfare (STPS) as Audit Authorities, while introducing mandatory employer registration numbers, pre-registration compliance checks, and detailed reporting obligations for active, inactive, and pensioned workers. Additionally, the rules clarify that contributions to these plans are excluded from the social security contribution base and the INFONAVIT contribution base, and update definitions and actuarial valuation requirements within the SIRAPP and SIREPP systems.
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