What a $15,000 wage costs the employer
The worker IMSS quota is withheld from the employee. This page adds what the employer pays: IMSS + INFONAVIT 5%.
On a $15,000 SBC, 0.50% occupational risk and no state payroll tax, employer quotas are $3,701.77. Total cost (wage + quotas) is $18,701.77.
The sickness-and-maternity fixed fee uses 20.40% of one monthly UMA. That rate still needs the official 2026 SUA source; the PDF is not on disk and this page does not invent a stronger cite. Monthly wage is treated as SBC and capped at 25 UMA ($89,155.50). Daily = monthly ÷ 30.
Hero breakdown ($15,000)
| Line | Base / rate | Amount |
|---|---|---|
| Sickness in-kind fixed | 20.40% × UMA $3,566.22 | $727.51 |
| Sickness excess over 3 UMA | 1.10% × $4,301.34 | $47.31 |
| Sickness cash | 0.70% | $105.00 |
| Pensioners’ medical | 1.05% | $157.50 |
| Disability and life | 1.75% | $262.50 |
| Severance and old age | 7.513% (4.01 UMA+) | $1,126.95 |
| Retirement | 2% | $300.00 |
| Daycare | 1% | $150.00 |
| Risk (educational default) | 0.50% | $75.00 |
| INFONAVIT | 5% | $750.00 |
| Employer total | $3,701.77 |
2026 employer CEAV table
DOF 16 Dec 2020, 2026 column. General minimum wage ($315.04/day) already exceeds 2.5 UMA, so several lower bands are empty in the general zone.
| Daily SBC | 2026 rate |
|---|---|
| 1.00 SM | 3.150% |
| 1.01 SM–1.50 UMA | 3.676% |
| 1.51–2.00 UMA | 4.851% |
| 2.01–2.50 UMA | 5.556% |
| 2.51–3.00 UMA | 6.026% |
| 3.01–3.50 UMA | 6.361% |
| 3.51–4.00 UMA | 6.613% |
| 4.01 UMA and above | 7.513% |
quotas = employer_IMSS + INFONAVIT_5% + optional_ISN total_cost = wage + quotas
Related
No. Paste your SUA class premium. 0.50% only keeps the field from being blank.
NEED-SOURCE: educational convention (20.40% × 1 monthly UMA). The official 2026 SUA PDF is not on disk. This page does not invent a stronger cite.