Mexico IMSS employer pensioner medical 2026
The pensioner medical contribution (Social Security Law art. 25) charges employers 1.05% of SBC, capped at 25 UMA monthly. Distinct from the 0.375% worker rate, from disability and life 1.75%, from retirement 2%, and from childcare 1%.
With wage $15,000: $157.50 per month ($1,890 per year). With $10,000: $105. At the 25 × $3,566.22 cap: $936.13.
Calculate my pensioner medical contribution →
Formula
Employer pensioner medical contribution
min(SBC, 25 × monthly UMA) × 1.05%
| Item | Value |
|---|---|
| SSL art. 25 rate | 1.05% |
| $15,000 / month | $157.50 |
| $15,000 / year | $1,890 |
| $10,000 / month | $105 |
| 25 UMA cap ($89,155.50) | $936.13 |
Common mistakes
- Mixing it up with the 0.375% worker IMSS rate.
- Mixing it up with disability and life 1.75% (SSL art. 147), retirement 2% (SSL art. 168-I), or childcare 1% (SSL art. 211).
- Inventing a 2026 table: 1.05% is statutory.
No. This page is the employer 1.05% contribution. The worker pays 0.375% on the worker IMSS calculator.
No. Educational estimate. Check with IMSS or your accountant.
Informational estimate
Educational content, not legal advice. SSL art. 25.