Mexico IMSS worker: $10,000 → $237.50
The worker quota is the employee share the employer withholds and remits to IMSS. It is not the employer share and not the 5% INFONAVIT employer contribution (except loan amortization).
Quick answer
On a $10,000 monthly SBC (below 3 monthly UMA), the worker quota is $237.50 (2.375%): $25 + $37.50 + $62.50 + $112.50. No 3-UMA excess.
v1 convention
This tool treats your monthly wage as SBC and caps it at 25 × 2026 monthly UMA ($89,155.50). It does not integrate aguinaldo or vacation premium.
Worker rates (LSS)
| Item | Rate | Base | Authority |
|---|---|---|---|
| Sickness cash benefits | 0.25% | SBC | LSS art. 107 |
| Pensioners’ medical expenses | 0.375% | SBC | LSS art. 25 |
| Disability and life | 0.625% | SBC | LSS art. 147 |
| Severance and old age | 1.125% | SBC | LSS art. 168-II |
| In-kind sickness (excess) | 0.40% | SBC − 3 UMA | LSS art. 106-II |
2026 monthly UMA (INEGI, from 1 Feb): $3,566.22. Three UMA = $10,698.66. Fixed stack without excess = 2.375% of SBC.
Default example: $10,000 → $237.50
| Item | Calculation | Amount |
|---|---|---|
| Sickness cash 0.25% | 10,000 × 0.0025 | $25.00 |
| GMP 0.375% | 10,000 × 0.00375 | $37.50 |
| Disability and life 0.625% | 10,000 × 0.00625 | $62.50 |
| Severance and old age 1.125% | 10,000 × 0.01125 | $112.50 |
| Excess over 3 UMA | SBC < $10,698.66 | $0.00 |
| Worker total | 2.375% | $237.50 |
Common 2026 scenarios
| Monthly SBC | 2.375% stack | 0.40% excess | Worker quota |
|---|---|---|---|
| $8,000 | $190.00 | $0.00 | $190.00 |
| $10,000 | $237.50 | $0.00 | $237.50 |
| $10,698.66 (3 UMA) | $254.09 | $0.00 | $254.09 |
| $15,000 | $356.25 | $17.21 | $373.46 |
| $20,000 | $475.00 | $37.21 | $512.21 |
| $30,000 | $712.50 | $77.21 | $789.71 |
Breakdown $20,000 → $512.21
| Item | Calculation | Amount |
|---|---|---|
| 2.375% stack | 20,000 × 0.02375 | $475.00 |
| Excess over 3 UMA | (20,000 − 10,698.66) × 0.40% | $37.21 |
| Worker total | $512.21 |
Out of scope
- Employer IMSS share (health, retirement, occupational risk).
- Employer INFONAVIT 5% and housing-loan amortization.
- Integrated SBC with aguinaldo / vacation premium (v1 uses the entered wage).