Mexico IMSS worker disability & life 2026
The disability and life contribution (Social Security Law art. 147) charges the worker 0.625% of SBC, capped at 25 UMA. Distinct from the employer 1.75% branch of the same article, from worker old-age unemployment 1.125%, and from the full worker IMSS quota.
With wage $15,000: $93.75 per month ($1,125 per year). With $8,000: $50. With $10,000: $62.50. With $12,000: $75. With $20,000: $125. At the 25 × $3,566.22 cap: $557.22.
Calculate my worker disability & life contribution →
Formula
Worker disability & life contribution
min(SBC, 25 × UMA) × 0.625%
| Item | Value |
|---|---|
| $15,000 / month | $93.75 |
| $15,000 / year | $1,125.00 |
| $8,000 / month | $50.00 |
| $10,000 / month | $62.50 |
| $12,000 / month | $75.00 |
| $20,000 / month | $125.00 |
| 25 UMA cap ($89,155.50) | $557.22 |
Common mistakes
- Mixing it up with the employer 1.75% branch of the same art. 147.
- Adding it to worker old-age unemployment 1.125% and treating them as one branch.
- Applying it to the uncapped SBC instead of the 25 UMA cap.
No. This page is the worker 0.625% of SBC. The employer pays 1.75% (SSL art. 147).
No. Worker old-age unemployment is 1.125% (SSL art. 168). This is only disability and life 0.625%.
Informational estimate
Educational content, not legal advice. SSL art. 147.