Mexico integrated daily wage 2026
SBC (contribution base wage) is not just the monthly salary. LSS art. 27 integrates the daily wage, bonuses and premiums. Art. 29-II turns a monthly wage into a daily one (÷ 30). Art. 30-I adds known periodic amounts: aguinaldo (LFT 87) and the vacation premium (LFT 80).
Same example in the guide → · IMSS worker quota → · Mexico vacation →
$15,000 a month, year 1 (12 vacation days, 15 aguinaldo days) → daily $500 → SDI $524.66.
Fixed part only. It does not average commissions from the prior two months (LSS 30-II) and it does not compute IMSS quotas. PTU does not integrate (art. 27-IV).
Fixed-part formula
SBC = (monthly ÷ 30) × (1 + aguinaldo_days/365 + vacation_days × 0.25 / 365)
Example: $15,000, year 1
| Line | Math | Amount |
|---|---|---|
| Daily wage | 15,000 ÷ 30 | $500.00 |
| Daily aguinaldo | 500 × 15 ÷ 365 | $20.55 |
| Daily premium | 500 × 12 × 0.25 ÷ 365 | $4.11 |
| SDI / SBC | 500 + 20.55 + 4.11 | $524.66 |
The contribution cap on this page is 25 daily UMAs ($2,932.75 in 2026), the same convention as the IMSS worker quota.
Art. 27-IX excludes overtime inside the LFT limits. This page does not add it.
No. Art. 27-IV excludes profit sharing. Use the PTU calculator for that split.