When is the INFONAVIT return due?

Every four months, no later than 17 January, 17 May and 17 September, with the information on the contracts signed in that four-month period (INFONAVIT Law, Article 29 Bis, first paragraph).

Individuals and companies registered under Article 15 of the Federal Labour Law (the REPSE register) that provide specialised services or carry out specialised works outside the client's corporate purpose or main activity (Article 29 Bis, first paragraph).

What information is submitted?

General data; service contracts; amounts of contributions and loan repayments; worker information; contribution base salary determination; and a simple copy of the STPS registration (Article 29 Bis, items a) to f)). Requirements and dates follow the procedures the Institute publishes electronically (second paragraph).

Is this the same as the IMSS ICSOE return?

No, they are two separate obligations to two institutes, though with the same deadlines: the IMSS one is in Article 15 A of the Social Security Law and the INFONAVIT one in Article 29 Bis of its law.

What are the consequences of not filing?

Breaches of the INFONAVIT Law committed by employers to the detriment of their workers or the Institute are punished with a fine (Article 55), and the Institute reports breaches of Article 29 Bis to the STPS (fifth paragraph). The client is also jointly liable for the workers used (third paragraph).

MX · Expiry & renewal tracking

Never miss a four-monthly INFONAVIT return

REPSE-registered contractors in Mexico report their specialised service or works contracts to INFONAVIT every four months, by 17 January, 17 May and 17 September (INFONAVIT Law, Article 29 Bis). The client company is jointly liable if they fail to comply, and the Institute may impose a fine (Article 55).

Individuals and companies registered under Article 15 of the Federal Labour Law to provide specialised services or carry out specialised works that are not part of the client's corporate purpose or main economic activity must give INFONAVIT, every four months and no later than the 17th of January, May and September, the information on the contracts signed in that four-month period (Law of the National Workers' Housing Fund Institute, Article 29 Bis, first paragraph).

The information covers: a) general data; b) service contracts; c) the amounts of contributions and loan repayments; d) worker information; e) the determination of the contribution base salary; and f) a simple copy of the registration issued by the Ministry of Labour and Social Welfare. The requirements and filing dates must be met in accordance with the procedures the Institute publishes electronically (Article 29 Bis, items a) to f) and second paragraph).

This obligation runs in parallel with the ICSOE return to IMSS, which has the same dates (Social Security Law, Article 15 A, third paragraph). A company that contracts services or works with a contractor that breaches the INFONAVIT Law is jointly liable for the workers used (INFONAVIT Law, Article 29 Bis, third paragraph), and may only subcontract specialised services or works with contractors listed in the STPS register (Federal Labour Law, Article 13). INFONAVIT and the STPS sign cooperation agreements, and the Institute reports breaches to the STPS for the purposes set out in the Federal Labour Law (Article 29 Bis, fourth and fifth paragraphs).

Start free

At a glance

Who files it	The individual or company listed in the STPS register (REPSE) that provides specialised services or carries out specialised works (INFONAVIT Law, Article 29 Bis)
Frequency	Every four months: no later than 17 January, 17 May and 17 September (Article 29 Bis, first paragraph)
Content	General data, service contracts, amounts of contributions and loan repayments, worker information, contribution base salary determination and a simple copy of the STPS registration (Article 29 Bis, items a) to f))
Procedure	According to the procedures INFONAVIT publishes electronically (Article 29 Bis, second paragraph)
Twin obligation	The ICSOE return to IMSS, with the same dates (Social Security Law, Article 15 A)
Client	Jointly liable if the contractor fails to comply (Article 29 Bis, third paragraph)

Who is responsible?

The STPS-registered contractor must provide the information to INFONAVIT by the stated dates (INFONAVIT Law, Article 29 Bis, first paragraph). The company receiving the services is jointly liable for the workers used if the contractor breaches that law (Article 29 Bis, third paragraph), so it is wise to ask suppliers for proof of each filing.

If the deadline passes

Regardless of the specific penalties in the law, breaches of the INFONAVIT Law committed by employers to the detriment of their workers or the Institute are punished with a fine, imposed by the Institute under the relevant regulations (INFONAVIT Law, Article 55, first and third paragraphs). In addition, the Institute reports breaches of Article 29 Bis to the STPS for the purposes of the Federal Labour Law (Article 29 Bis, fifth paragraph), and the STPS may at any time refuse or cancel the REPSE registration of anyone who does not meet that law's requirements (Federal Labour Law, Article 15, last paragraph).

Same date as ICSOE: track them together

The INFONAVIT Law (Article 29 Bis) and the Social Security Law (Article 15 A) set the same deadline: the 17th of January, May and September. If you record both returns in ExpirySuite under the same responsible person, one calendar covers both obligations. This page describes only what the law says; the concrete steps in INFONAVIT's system are published through the Institute's own electronic channels.

Tracking it with ExpirySuite

Add a record for each contractor that must file (your own company, if you provide specialised services) and enter the next deadline as the expiry date: 17 May, 17 September or 17 January. When the return is filed, move the date to the next four-month period.
Email reminders arrive 60, 30, 14, 7 and 1 day before the deadline and on the day.
The contractor or your payroll team can upload the filing receipt through a secure link that is valid for 14 days and needs no account.
Assign a responsible person, such as payroll or compliance; if the deadline passes with no receipt, managers get further reminders 3, 7 and 14 days later.

Frequently asked questions

When is the INFONAVIT return due?: Every four months, no later than 17 January, 17 May and 17 September, with the information on the contracts signed in that four-month period (INFONAVIT Law, Article 29 Bis, first paragraph).
Who has to file?: Individuals and companies registered under Article 15 of the Federal Labour Law (the REPSE register) that provide specialised services or carry out specialised works outside the client's corporate purpose or main activity (Article 29 Bis, first paragraph).
What information is submitted?: General data; service contracts; amounts of contributions and loan repayments; worker information; contribution base salary determination; and a simple copy of the STPS registration (Article 29 Bis, items a) to f)). Requirements and dates follow the procedures the Institute publishes electronically (second paragraph).
Is this the same as the IMSS ICSOE return?: No, they are two separate obligations to two institutes, though with the same deadlines: the IMSS one is in Article 15 A of the Social Security Law and the INFONAVIT one in Article 29 Bis of its law.
What are the consequences of not filing?: Breaches of the INFONAVIT Law committed by employers to the detriment of their workers or the Institute are punished with a fine (Article 55), and the Institute reports breaches of Article 29 Bis to the STPS (fifth paragraph). The client is also jointly liable for the workers used (third paragraph).

Sources

Last checked: Oct 10, 2026 · This page summarises official sources for general information and is not legal advice. Check the linked sources for current rules and fees.

Made for four-monthly specialised-services contract report to INFONAVIT (SISUB) (Mexico)

A ready template for four-monthly specialised-services contract report to INFONAVIT (SISUB) (Mexico) with sensible validity defaults, so you enter less and track more.

Reminders on time

Email alerts at 60, 30, 14, 7 and 1 day before each four-monthly specialised-services contract report to INFONAVIT (SISUB) (Mexico) expires, plus overdue escalation to managers.

Assign an owner

Give each four-monthly specialised-services contract report to INFONAVIT (SISUB) (Mexico) an owner and let employees update their own via a secure link — no login needed.