Article 167 of the Mexican Social Security Law
The employers and the Federal Government, in the part corresponding to them, are obligated to pay to the Institute the amount of the employer contributions and the state contribution of the retirement, unemployment at advanced age and old age insurance. These contributions will be received and deposited in the respective subaccounts of each worker’s individual account, in accordance with the terms set forth in the Law for the Coordination of the Retirement Savings Systems.