The contribution-base wage is not the paycheck amount. LSS art. 27 integrates the daily wage, bonuses and premiums. Art. 29-II turns a monthly salary into a daily one (÷ 30). Art. 30-I adds known periodic amounts: aguinaldo (LFT 87, at least 15 days) and the vacation premium (LFT 80, 25% of the art. 76 days).
Calculate my SDI → · IMSS worker quota → · Mexico vacation → · Mexico aguinaldo →
Art. 27-IV excludes profit sharing. SDI does not split the pool — that lives on the PTU calculator.
Direct answer
On $15,000 a month and 1 completed year:
- Daily wage = 15,000 ÷ 30 = $500.
- Daily aguinaldo = 500 × 15 ÷ 365 = $20.55.
- Daily premium = 500 × 12 × 0.25 ÷ 365 = $4.11.
- SDI = 500 + 20.55 + 4.11 = $524.66.
SBC = (monthly ÷ 30) × (1 + aguinaldo_days/365 + vacation_days × 0.25 / 365)
Table 1 — $15,000, year 1
| Line | Math | Amount |
|---|---|---|
| Daily wage | 15,000 ÷ 30 | $500.00 |
| Aguinaldo | 500 × 15 ÷ 365 | $20.55 |
| Vacation premium | 500 × 3 ÷ 365 | $4.11 |
| SDI / daily SBC | $524.66 | |
| SBC × 30 | 524.66 × 30 | $15,739.80 |
The 1.0493 factor is only that sum written as a coefficient (1 + 15/365 + 3/365). It is not an IMSS-published table.
Table 2 — Same wage, more seniority
| Year | Art. 76 days | SDI |
|---|---|---|
| 1 | 12 | $524.66 |
| 5 | 20 | $527.40 |
| 6–10 | 22 | $528.08 |
Table 3 — What integrates
| Item | Integrates? | Source |
|---|---|---|
| Monthly wage | Yes (÷ 30) | LSS 29-II |
| Aguinaldo | Yes (days/365) | LSS 27 + LFT 87 |
| Vacation premium | Yes | LSS 27 + LFT 80 |
| PTU | No | LSS 27-IV |
| Overtime (inside LFT) | No | LSS 27-IX |
| Variable commissions | 2-month average | LSS 30-II (this page does not average them) |
The calculator’s cap is 25 daily UMAs ($2,932.75 in 2026), the same convention as the worker quota. $15,000 does not hit it.
This does not compute IMSS or INFONAVIT quotas. Check the SBC on your determination. Not IMSS advice.