Mexico IMSS worker extra in-kind sickness 2026
The extra in-kind sickness contribution (Social Security Law art. 106-II) charges the worker 0.40% of (SBC − 3 UMA), capped at 25 UMA. Distinct from the employer 20.40% × 1 UMA + 1.10% excess branch, from cash sickness 0.25% worker / 0.70% employer, and from the full worker IMSS quota.
With wage $15,000: $17.21 per month ($206.52 per year). With $8,000 or $10,000 (below 3 UMA): $0. With $12,000: $5.21. With $20,000: $37.21. At the 25 × $3,566.22 cap: $313.83.
Calculate my worker in-kind excess contribution →
Formula
max(0, min(SBC, 25 × UMA) − 3 × UMA) × 0.40%
| Item | Value |
|---|---|
| 3 UMA (3 × $3,566.22) | $10,698.66 |
| $15,000 / month | $17.21 |
| $15,000 / year | $206.52 |
| $8,000 / month | $0.00 |
| $12,000 / month | $5.21 |
| $20,000 / month | $37.21 |
| 25 UMA cap ($89,155.50) | $313.83 |
Common mistakes
- Mixing it up with the employer 20.40% × 1 UMA + 1.10% excess branch.
- Applying 0.40% to the full SBC (it only applies to the excess over 3 UMA).
- Adding it twice if you already use the full worker IMSS calculator.
No. This page is the worker 0.40% on (SBC − 3 UMA). The employer pays 20.40% × 1 UMA + 1.10% of the excess.
No. Educational estimate. Confirm with IMSS or your accountant.
Educational content, not legal advice. SSL art. 106-II.