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Mexico IMSS childcare: $15,000 → $150/month

Employer IMSS childcare contribution (SSL art. 211): 1% of SBC, cap 25 UMA. $15,000 → $150/month ($1,800/year).

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Monthly childcare contribution

MX$150.00

SBC: MX$15,000.00

Rate: 1%

Annual contribution: MX$1,800.00

SSL art. 211. Educational estimate, not advice. Confirm with IMSS or your accountant.

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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 2026 UMA: 1 daily → $117.31 (INEGI)

1 daily UMA = $117.31. 10 daily = $1,173.10. Monthly $3,566.22. Annual $42,794.64. In force 1 Feb 2026. Not the CONASAMI minimum wage.

Mexico IMSS employer childcare 2026

The childcare contribution (Social Security Law art. 211) charges employers 1% of SBC, capped at 25 UMA monthly. Distinct from worker IMSS and from the 2% retirement contribution.

With wage $15,000: $150 per month ($1,800 per year). With $10,000: $100. At the 25 × $3,566.22 cap: $891.56.

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Formula

Employer childcare contribution

min(SBC, 25 × monthly UMA) × 1%

ItemValue
SSL art. 211 rate1%
$15,000 / month$150
$15,000 / year$1,800
$10,000 / month$100
25 UMA cap ($89,155.50)$891.56

Common mistakes

  • Mixing it up with worker IMSS.
  • Mixing it up with retirement 2% (SSL art. 168-I).
  • Inventing a 2026 table: 1% is statutory.

No. SSL art. 211: employer childcare contribution.

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

Informational estimate

Educational content, not legal advice. SSL art. 211.