IMSS worker quota: what is withheld
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).
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.
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
| 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.
Example $20,000
| 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 |