SCJN Validates Nayarit's Retirement Savings Fund with Key Clarifications

According to a press release from the Supreme Court of Justice of the Nation (SCJN) on August 17, 2026, the highest court has validated the creation of the Dignified Retirement Savings Fund for workers in the state of Nayarit. This ruling is crucial, as the Fund replaces the previous pension system with a new scheme based on individual accounts administered by a state fund.

Key Points of the SCJN's Ruling

The SCJN validated the legislative process that gave rise to the Retirement Savings Fund Law, confirming that the Nayarit Congress has the authority to legislate on social security matters for its workers. However, it determined that the Congress exceeded its powers by attempting to extend this regime to private sector workers and independent contractors. Consequently, all provisions referring to “private employer entity” and “independent worker” were invalidated.

Regarding the content of the law, the Supreme Court validated the increase in the contribution period required to obtain 100% of the old-age pension, from 30 to 35 years. The Court considered that this change does not violate the principle of progressivity, as it is justified by the need to ensure the financial viability and sustainability of the pension system, thereby protecting the continuity of the right to social security.

However, the Court invalidated the normative portion that automatically excluded chronic-degenerative or congenital diseases from the work risk regime. The SCJN argued that this absolute exclusion prevented individualized analysis of the causal relationship between work activity and health impact, thus violating fundamental rights such as equality, health protection, and protection against work risks.

Additionally, requirements that limited access to managerial positions in the Fund, such as not having been convicted of a deliberate crime or sanctioned for serious administrative infractions, were invalidated. Provisions establishing the supplementary application of federal laws such as the Federal Labor Law or the Social Security Law were also rendered ineffective, reiterating that these are directly applicable and do not depend on local legislation.

The SCJN recognized the validity of provisions promoting the publicity of the Fund's Board of Directors' decisions and minutes, as well as the board's power to create committees. On the other hand, the Court noted legislative omissions by the Nayarit Congress, such as the lack of mechanisms to update pensions and the absence of guarantees for worker representation on the Fund's governing bodies.

Finally, the SCJN's ruling protects acquired rights: the new regime does not affect retirees, pensioners, or those who had already met the requirements for pension under the previous system. Active workers have the option to remain in the previous regime or join the new one, with recognition of their years of service and accumulated contributions. The Nayarit Congress must implement the necessary adjustments by December 2026 at the latest.

Implications for Businesses and Employers

Although the law focuses on state workers, the SCJN's decision underscores the importance of correctly delimiting social security scope. For businesses and employers operating in Nayarit, this ruling clarifies that the new Retirement Savings Fund is exclusive to the state public sector and does not cover their private employees or independent contractors. Furthermore, the invalidation of the automatic exclusion of certain diseases from work risks sets an important precedent regarding the protection of labor rights and the need for individualized analysis, which could influence future interpretations or reforms at federal or state levels.

This content is for informational purposes only and does not constitute legal or tax advice. Each case must be analyzed individually.