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Mexico IMSS worker unemployment & retirement: $15,000 → $168.75/month

Worker IMSS unemployment and retirement contribution (SSL art. 168-II-b): 1.125% of SBC, cap 25 UMA. $15,000 → $168.75/month ($2,025/year).

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Monthly worker unemployment & retirement contribution

MX$168.75

SBC: MX$15,000.00

Rate: 1.13%

Annual contribution: MX$2,025.00

SSL art. 168. Educational estimate, not advice. Confirm with IMSS or your accountant.

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Mexico IMSS worker: $10,000 → $237.50 (2.375%; $20k = $512.21)

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Mexico IMSS worker unemployment & retirement 2026

The unemployment and retirement contribution (Social Security Law art. 168, section II, clause b) charges the worker 1.125% of SBC, capped at 25 UMA. Distinct from the employer unemployment and retirement contribution —which varies by UMA tranche—, from the 2% employer withdrawal fee (art. 168-I), and from the full worker IMSS quota.

With wage $15,000: $168.75 per month ($2,025 per year). With $8,000: $90. With $10,000: $112.50. With $12,000: $135. With $20,000: $225. At the 25 × $3,566.22 cap: $1,003.00.

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Formula

Worker unemployment & retirement contribution

min(SBC, 25 × UMA) × 1.125%

ItemValue
$15,000 / month$168.75
$15,000 / year$2,025.00
$8,000 / month$90.00
$10,000 / month$112.50
$12,000 / month$135.00
$20,000 / month$225.00
25 UMA cap ($89,155.50)$1,003.00

Common mistakes

  • Mixing it up with the employer unemployment and retirement contribution, which varies by UMA tranche.
  • 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 1.125% of SBC. The employer pays a different unemployment and retirement quota with a variable rate by tranche (SSL art. 168-I).

No. The withdrawal fee is 2% and is paid by the employer (SSL art. 168-I). This is the worker unemployment and retirement 1.125% (art. 168-II-b).

Informational estimate

Educational content, not legal advice. SSL art. 168.