The INFONAVIT 5% is not taken from take-home pay. It is an employer contribution to the housing sub-account (INFONAVIT Law, art. 29). A paycheck line appears only if you have a housing credit and the employer applies the amortization notice.
Calculate the INFONAVIT contribution →
SBC $10,000 → employer $500.00 a month ($1,000 in the educational bimestre). SBC $20,000 → $1,000.00. Above 25 monthly UMA ($89,155.50) the contribution stays at $4,457.78.
How the 5% is figured
| Monthly SBC | 5% this month | Educational bimestre |
|---|---|---|
| $8,000 | $400.00 | $800.00 |
| $10,000 | $500.00 | $1,000.00 |
| $20,000 | $1,000.00 | $2,000.00 |
| $89,155.50 (cap) | $4,457.78 | $8,915.56 |
employer = min(SBC, 25 × 2026_monthly_UMA) × 5%
2026 monthly UMA (INEGI): $3,566.22. The cap and SBC integration follow the Social Security Law. The UMA calculator converts UMAs to pesos.
This note uses monthly SBC × 5%, the same v1 convention as the IMSS worker quota. Official SUA multiplies daily SBC by the days in the bimestre.
What this 5% is not
- It is not the IMSS worker quota (2.375% plus 3-UMA excess).
- It does not replace an INFONAVIT credit. If there is a notice, enter amortization in the same calculator.
- It is not income tax. Net pay and RESICO live in other tools.
Remittance deadline
Article 30 requires remittance no later than the 17th of January, March, May, July, September and November.
This is not an Institute ruling. For your case check SUA, the withholding notice and, if useful, Mexico net salary.