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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).

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Monthly retirement contribution

MX$300.00

SBC: MX$15,000.00

Rate: 2%

Annual contribution: MX$3,600.00

SSL art. 168-I. Educational estimate, not advice. Confirm with IMSS or your accountant.

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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 aguinaldo: $10,000 → $5,000 (15 days LFT 87)

Salary $10,000 → daily $333.33 → full-year aguinaldo $5,000. LFT art. 87: 15 days before December 20.

Mexico IMSS employer retirement 2026

The retirement contribution (Social Security Law art. 168-I) charges employers 2% of SBC, capped at 25 UMA monthly. Distinct from worker IMSS and from INFONAVIT 5%.

With wage $15,000: $300 per month ($3,600 per year). With $10,000: $200. At the 25 × $3,566.22 cap: $1,783.11.

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Formula

Employer retirement contribution

min(SBC, 25 × monthly UMA) × 2%

ItemValue
SSL art. 168-I rate2%
$15,000 / month$300
$15,000 / year$3,600
$10,000 / month$200
25 UMA cap ($89,155.50)$1,783.11

Common mistakes

  • Mixing it up with worker IMSS.
  • Mixing it up with INFONAVIT 5%.
  • Inventing a 2026 table: 2% is statutory.

No. SSL art. 168-I: employer retirement contribution (individual SAR account).

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

Informational estimate

Educational content, not legal advice. SSL art. 168-I.