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Mexico employer cost: $15,000 → $3,701.77

2026 employer IMSS quotas plus INFONAVIT 5%

The figures in the title are an example. Change the inputs to see your result.

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Minimum-wage zone (only for the 1-SM CEAV band)

Results

Employer quotas (month)

MX$3,701.77

Employer IMSS
MX$2,951.77
Total cost (wage + quotas)
MX$18,701.77
LineAmount
Sickness in-kind fixed (20.40% UMA)MX$727.51
Sickness excess over 3 UMA (1.10%)MX$47.31
Sickness cash (0.70%)MX$105.00
Pensioners’ medical (1.05%)MX$157.50
Disability and life (1.75%)MX$262.50
Severance and old age (2026 table)MX$1,126.95
Retirement (2%)MX$300.00
Daycare (1%)MX$150.00
Occupational riskMX$75.00
INFONAVIT 5%MX$750.00
State payroll taxMX$0.00
CEAV band4.01 UMA+ · 7.513%

Educational estimate under LSS (arts. 25, 106-107, 147, 168, 211 and Transitory Nineteenth) + INFONAVIT art. 29. The 20.40% EM fixed fee × 1 monthly UMA is art. 106-I after the 1998-2007 ramp; SUA bills daily quota × days of the month. Excludes the worker share and housing-loan amortization. Not a SUA slip.

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Mexico IMSS worker: $10,000 → $237.50 (2.375%)

At $10,000 SBC the worker quota is $237.50 (2.375%). At $20,000 it reaches $512.21 because of the 3-UMA excess. LSS; not IMSS advice.

INFONAVIT 5%: $10,000 → $500 ($20k = $1,000)

Employer INFONAVIT 5% on SBC: $10,000 → $500 a month. $20,000 → $1,000. Cap 25 UMA. INFONAVIT Law art. 29.

Mexico SDI: $15,000 (year 1) → $524.66 daily

Integrated daily wage / SBC: monthly ÷ 30 plus aguinaldo and vacation premium (LSS 27 and 30-I). Year 1: $15,000 → $524.66.

More Mexico calculators (net pay, severance, aguinaldo and vacation).

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%.

Quick answer

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.

20.40% EM fixed fee (LSS art. 106)

The sickness-and-maternity fixed fee is 20.40% of one monthly UMA: art. 106-I (13.9%) plus Transitory Nineteenth ( +0.65 points each 1 July 1998-2007 ). This page uses UMA mensual 2026 ($3,566.22). SUA bills the daily quota times days in the month; this is not a SUA slip. Monthly wage is treated as SBC and capped at 25 UMA ($89,155.50). Daily = monthly ÷ 30.

Hero breakdown ($15,000)

LineBase / rateAmount
Sickness in-kind fixed20.40% × UMA $3,566.22$727.51
Sickness excess over 3 UMA1.10% × $4,301.34$47.31
Sickness cash0.70%$105.00
Pensioners’ medical1.05%$157.50
Disability and life1.75%$262.50
Severance and old age7.513% (4.01 UMA+)$1,126.95
Retirement2%$300.00
Daycare1%$150.00
Risk (educational default)0.50%$75.00
INFONAVIT5%$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 SBC2026 rate
1.00 SM3.150%
1.01 SM–1.50 UMA3.676%
1.51–2.00 UMA4.851%
2.01–2.50 UMA5.556%
2.51–3.00 UMA6.026%
3.01–3.50 UMA6.361%
3.51–4.00 UMA6.613%
4.01 UMA and above7.513%
Month cost

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.

The 20.40% rate is LSS art. 106-I (13.9%) plus Transitory Nineteenth (0.65 points each 1 July 1998-2007). This page applies 20.40% × 1 monthly UMA 2026. SUA uses daily quota × days of the month; this is not a SUA slip.