Mexico IMSS worker cash sickness 2026
The cash sickness contribution (Social Security Law art. 107) charges the worker 0.25% of SBC, capped at 25 UMA. Distinct from the employer 0.70% branch of the same article, from extra in-kind sickness 0.40% of (SBC − 3 UMA), from pensioner medical 0.375%, and from the full worker IMSS quota.
With wage $15,000: $37.50 per month ($450 per year). With $8,000: $20. With $10,000: $25. With $12,000: $30. With $20,000: $50. At the 25 × $3,566.22 cap: $222.89.
Calculate my worker cash sickness contribution →
Formula
Worker cash sickness contribution
min(SBC, 25 × UMA) × 0.25%
| Item | Value |
|---|---|
| $15,000 / month | $37.50 |
| $15,000 / year | $450.00 |
| $8,000 / month | $20.00 |
| $10,000 / month | $25.00 |
| $12,000 / month | $30.00 |
| $20,000 / month | $50.00 |
| 25 UMA cap ($89,155.50) | $222.89 |
Common mistakes
- Mixing it up with the employer 0.70% branch of the same art. 107.
- Adding it to the 0.40% in-kind excess and treating them as one branch.
- Adding it twice if you already use the full worker IMSS calculator.
No. This page is the worker 0.25% of SBC. The employer pays 0.70% (SSL art. 107).
No. Educational estimate. Confirm with IMSS or your accountant.
Informational estimate
Educational content, not legal advice. SSL art. 107.