Mexico IMSS employer in-kind sickness 2026
The in-kind sickness contribution (Social Security Law art. 106) charges employers a fixed 20.40% of 1 monthly UMA plus 1.10% of (SBC − 3 UMA), capped at 25 UMA. Distinct from the 0.40% worker excess rate, from cash sickness 0.70%, and from pensioner medical 1.05%.
With wage $15,000: $774.82 per month ($9,297.84 per year). With $8,000 (below 3 UMA): $727.51. With $12,000: $741.82. At the 25 × $3,566.22 cap: $1,590.53.
Calculate my in-kind sickness contribution →
Formula
20.40% × monthly UMA + max(0, min(SBC, 25 × UMA) − 3 × UMA) × 1.10%
| Item | Value |
|---|---|
| Fixed quota 20.40% × $3,566.22 | $727.51 |
| $15,000 / month | $774.82 |
| $15,000 / year | $9,297.84 |
| $8,000 / month | $727.51 |
| $12,000 / month | $741.82 |
| 25 UMA cap ($89,155.50) | $1,590.53 |
Common mistakes
- Mixing it up with the 0.40% worker excess rate.
- Mixing it up with cash sickness 0.70% (SSL art. 107).
- Adding rounded line items instead of rounding the total.
No. This page is the employer contribution (20.40% × 1 UMA + 1.10% of the excess). The worker pays 0.40% on the excess on the worker IMSS calculator.
No. Educational estimate. Check with IMSS or your accountant.
Educational content, not legal advice. SSL art. 106.