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Mexico IMSS employer CEAV: $15,000 → $1,126.95/month

Employer IMSS severance and old-age (CEAV) 2026 table (DOF 16 Dec 2020). $15,000 (4.01 UMA+) → 7.513% / $1,126.95 per month.

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Monthly employer CEAV contribution

MX$1,126.95

SBC: MX$15,000.00

Band: 4.01 UMA+

Rate: 7.513%

Annual contribution: MX$13,523.40

DOF 16 Dec 2020, Second Transitory, 2026 column. Educational estimate, not advice. Confirm with IMSS or your accountant.

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Mexico IMSS pensioner medical: $15,000 → $157.50/month

Employer IMSS pensioner medical contribution (SSL art. 25): 1.05% of SBC, cap 25 UMA. $15,000 → $157.50/month ($1,890/year).

Mexico IMSS retirement: $15,000 → $300/month

Employer SAR/retirement contribution (SSL art. 168-I): 2% of SBC, cap 25 UMA. $15,000 → $300/month ($3,600/year).

Mexico IMSS worker: $10,000 → $237.50 (2.375%; $20k = $512.21)

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.

Mexico IMSS employer CEAV 2026

The employer severance and old-age (CEAV) contribution is not a flat %. The DOF decree of 16 December 2020 (Second Transitory article, 2026 column) sets bands by daily SBC in UMAs. Distinct from the 1.125% worker rate, from retirement 2% (SSL art. 168-I), and from the other flat employer IMSS rates.

With wage $15,000 (4.26 daily UMAs): 7.513% → $1,126.95 per month ($13,523.40 per year). With $10,000: 6.026% → $602.60. With $12,000: 6.361% → $763.32. One general minimum wage ($315.04 × 30 = $9,451.20) stays at 3.150% → $297.71. In 2026 the general SM already exceeds 2.5 UMA, so $8,000 (below SM) also uses 3.150% → $252. At the 25 × $3,566.22 cap: $6,698.25.

Calculate my employer CEAV →

Formula

Employer CEAV 2026

min(SBC, 25 × monthly UMA) × band rate (daily = monthly ÷ 30)

ItemValue
$15,000 / 4.01 UMA+7.513% / $1,126.95
$15,000 / year$13,523.40
$10,000 / 2.51–3.00 UMA6.026% / $602.60
$12,000 / 3.01–3.50 UMA6.361% / $763.32
$8,000 (below 1 SM)3.150% / $252
1 general SM $9,451.203.150% / $297.71
25 UMA cap ($89,155.50)$6,698.25

Common mistakes

  • Mixing it up with worker CEAV 1.125%.
  • Mixing it up with employer retirement 2% (SSL art. 168-I).
  • Using 6.94% on the 3.51–4.00 UMA band (secondary compilations; this page uses 6.613%).

No. This page is the employer 2026 table. The worker pays 1.125% on the worker IMSS calculator.

No. Educational estimate. Check with IMSS or your accountant.

Informational estimate

Educational content, not legal advice. DOF 16 Dec 2020, Second Transitory.