Mexico IMSS Contributions Calculator
Mexico · TaxesEstimate how much is deducted from an employee and how much the employer pays to IMSS (Mexican Social Security Institute), for an ordinary worker under the mandatory regime: Sickness and Maternity, Disability and Life, Occupational Risk, Retirement, Unemployment and Old Age, and Daycare.
How is it calculated?
Each branch of the insurance applies a percentage to your Contribution Base Salary (SBC), capped at 25 UMA. The employee only pays Sickness and Maternity (the portion above 3 UMA, cash benefits, and medical expenses for retirees), Disability and Life, and Unemployment and Old Age — never Occupational Risk, Retirement, or Daycare, which are exclusively employer-paid. The employer's Unemployment and Old Age contribution uses a transitional table that changes every year until 2030, with a different percentage depending on how many UMA your SBC represents.
Examples
Daily SBC of 500, 30 contribution days, 0.5% occupational risk premium
Employee contribution: 374.02. Employer contribution: 4,153.85. Total: 4,527.87.
What the employee pays and what the employer pays
All branches are calculated on the contribution base salary (SBC), capped at 25 daily UMA (2,932.75 per day with the 2026 UMA).
| Insurance branch | Employee | Employer |
|---|---|---|
| Sickness and maternity | Yes | Yes |
| Disability and life | Yes | Yes |
| Unemployment and old age | Yes | Yes (transitional table through 2030) |
| Occupational risk | No | Yes (based on the company's premium) |
| Retirement | No | Yes |
| Daycare and social benefits | No | Yes |
Sources
- IMSS (Mexican Social Security Institute) / Social Security Law — current employer-employee contribution rates — in effect since January 2026 · reviewed on September 25, 2026
- Official Gazette of the Federation (DOF) — pension system reform decree (employer Unemployment & Old Age transitional table, 2023-2030) — in effect since January 2026 · reviewed on September 25, 2026