Mexico IMSS employer cash sickness 2026
The cash sickness contribution (Social Security Law art. 107) charges employers 0.70% of SBC, capped at 25 UMA monthly. Distinct from the 0.25% worker rate, from pensioner medical 1.05%, from disability and life 1.75%, and from retirement 2%.
With wage $15,000: $105 per month ($1,260 per year). With $8,000: $56. With $10,000: $70. At the 25 × $3,566.22 cap: $624.09.
Calculate my cash sickness contribution →
Formula
Employer cash sickness contribution
min(SBC, 25 × monthly UMA) × 0.70%
| Item | Value |
|---|---|
| SSL art. 107 rate | 0.70% |
| $15,000 / month | $105 |
| $15,000 / year | $1,260 |
| $8,000 / month | $56 |
| $10,000 / month | $70 |
| 25 UMA cap ($89,155.50) | $624.09 |
Common mistakes
- Mixing it up with the 0.25% worker IMSS rate.
- Mixing it up with pensioner medical 1.05% (SSL art. 25), disability and life 1.75% (SSL art. 147), or retirement 2% (SSL art. 168-I).
- Inventing a 2026 table: 0.70% is statutory.
No. This page is the employer 0.70% contribution. The worker pays 0.25% on the worker IMSS calculator.
No. Educational estimate. Check with IMSS or your accountant.
Informational estimate
Educational content, not legal advice. SSL art. 107.