The 5% is an employer cost
The INFONAVIT contribution is five percent of the contribution-base wage. The employer pays it into the housing sub-account. It is not the IMSS worker quota.
On a $10,000 SBC the employer pays $500.00 a month ($1,000 in the educational bimestre). On $20,000 the employer pays $1,000.00.
We treat your monthly wage as SBC, capped at 25 × 2026 monthly UMA ($89,155.50). Official SUA uses daily SBC × days in the bimestre.
Calculation
| Monthly SBC | 5% this month | Educational bimestre |
|---|---|---|
| $8,000 | $400.00 | $800.00 |
| $10,000 | $500.00 | $1,000.00 |
| $20,000 | $1,000.00 | $2,000.00 |
| $89,155.50 (cap) | $4,457.78 | $8,915.56 |
employer = min(SBC, 25 × monthly_UMA) × 5%
2026 monthly UMA (INEGI): $3,566.22. Authority: INFONAVIT Law art. 29; cap and integration follow the Social Security Law.
Credit amortization
If there is an INFONAVIT credit, the employer also withholds the notice amount from the paycheck. That does not replace the 5%. Enter it in the optional field; we do not publish VSM tables.
Related
No. The 5% is an employer expense. The paycheck only shows amortization if you have a credit.
No later than the 17th of January, March, May, July, September and November (art. 30).