Mexico IMSS employer disability and life 2026
The disability and life contribution (Social Security Law art. 147) charges employers 1.75% of SBC, capped at 25 UMA monthly. Distinct from the 0.625% worker rate, from retirement 2%, and from childcare 1%.
With wage $15,000: $262.50 per month ($3,150 per year). With $10,000: $175. At the 25 × $3,566.22 cap: $1,560.22.
Calculate my disability and life contribution →
Formula
Employer disability and life contribution
min(SBC, 25 × monthly UMA) × 1.75%
| Item | Value |
|---|---|
| SSL art. 147 rate | 1.75% |
| $15,000 / month | $262.50 |
| $15,000 / year | $3,150 |
| $10,000 / month | $175 |
| 25 UMA cap ($89,155.50) | $1,560.22 |
Common mistakes
- Mixing it up with the 0.625% worker IMSS rate.
- Mixing it up with retirement 2% (SSL art. 168-I) or childcare 1% (SSL art. 211).
- Inventing a 2026 table: 1.75% is statutory.
No. This page is the employer 1.75% contribution. The worker pays 0.625% on the worker IMSS calculator.
No. Educational estimate. Check with IMSS or your accountant.
Informational estimate
Educational content, not legal advice. SSL art. 147.