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Mexico IMSS occupational risk: $15,000 → $75/month

Employer IMSS occupational-risk contribution (SSL arts. 71–74). Paste your SUA premium; educational default 0.50%. $15,000 → $75/month.

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Monthly occupational-risk contribution

MX$75.00

SBC: MX$15,000.00

SUA premium: 0.5%

Annual contribution: MX$900.00

SSL arts. 71–74. Educational estimate, not advice. Confirm with IMSS or your accountant.

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Mexico IMSS in-kind sickness: $15,000 → $774.82/month

Employer IMSS in-kind sickness contribution (SSL art. 106): 20.40% × 1 UMA + 1.10% of (SBC − 3 UMA). $15,000 → $774.82/month.

Mexico IMSS cash sickness: $15,000 → $105/month

Employer IMSS cash sickness contribution (SSL art. 107): 0.70% of SBC, cap 25 UMA. $15,000 → $105/month ($1,260/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 IMSS employer occupational risk 2026

The occupational-risk contribution (Social Security Law arts. 71–74) is employer-only. The premium comes from your SUA certificate; the educational default here is 0.50% of SBC, capped at 25 UMA. Distinct from cash sickness 0.70%, in-kind sickness, pensioner medical 1.05%, disability and life 1.75%, CEAV, nurseries 1%, and retirement 2%.

With wage $15,000 at 0.50%: $75 per month ($900 per year). With $8,000: $40. At a 2% premium: $300. At the 25 × $3,566.22 cap: $445.78.

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Formula

Employer occupational-risk contribution

min(SBC, 25 × UMA) × SUA premium

ItemValue
$15,000 × 0.50% / month$75.00
$15,000 × 0.50% / year$900.00
$8,000 × 0.50% / month$40.00
$15,000 × 2% / month$300.00
25 UMA cap ($89,155.50) × 0.50%$445.78

Common mistakes

  • Inventing a “class I” rate (0.54355 / 0.50055) without the SUA certificate.
  • Mixing it up with the worker IMSS quota (this branch is employer-only).
  • Applying the premium to uncapped wages above 25 UMA.

No. Occupational risk is an employer contribution. The worker quota has no risk branch.

No. It is an educational default. Paste the premium from your SUA certificate.

Informational estimate

Educational content, not legal advice. SSL arts. 71–74.