Mexico IMSS worker pensioner medical 2026
The pensioner medical contribution (Social Security Law art. 25) charges the worker 0.375% of SBC, capped at 25 UMA. Distinct from the employer pensioner medical contribution —1.05% of SBC (art. 25)—, from sickness and maternity (arts. 106–107), and from the full worker IMSS quota.
With wage $15,000: $56.25 per month ($675 per year). With $8,000: $30. With $10,000: $37.50. With $12,000: $45. With $20,000: $75. At the 25 × $3,566.22 cap: $334.33.
Calculate my worker pensioner medical contribution →
Formula
min(SBC, 25 × UMA) × 0.375%
| Item | Value |
|---|---|
| $15,000 / month | $56.25 |
| $15,000 / year | $675.00 |
| $8,000 / month | $30.00 |
| $10,000 / month | $37.50 |
| $12,000 / month | $45.00 |
| $20,000 / month | $75.00 |
| 25 UMA cap ($89,155.50) | $334.33 |
Common mistakes
- Mixing it up with the employer 1.05%, which the employer pays.
- Adding it twice if you already use the full worker IMSS calculator.
- Not capping the SBC at 25 UMA.
No. This page is the worker 0.375% of SBC. The employer pays 1.05% separately (SSL art. 25).
No. Sickness and maternity follow arts. 106–107 with other rates. This is pensioner medical (art. 25).
Educational content, not legal advice. SSL art. 25.