$15,000 gross leaves $13,223.72
That is the usual deposit: 2026 ISR and the worker IMSS quota. Infonavit, FONACOT, or other payroll cuts take more.
Direct calculator
With a gross salary of $15,000 a month:
- Worker IMSS (LSS): $373.46 (2.375% + 0.40% of SBC − 3 UMA)
- Monthly ISR: $1,402.82 (no subsidy above $11,492.66)
- Estimated net salary: $13,223.72 a month (≈ $158,684.64 a year)
- Effective deduction rate: 11.84%
Formula
Net = Gross − Worker IMSS − ISR (minus employment subsidy) − other deductions
ISR = fixed fee + (gross − lower limit) × bracket rate IMSS = 2.375% × SBC + 0.40% × max(SBC − 3 UMA, 0)
Step 1: worker IMSS quota (LSS)
Same stack as the IMSS Mexico calculator:
| Item | Rate | Base |
|---|---|---|
| Cash sickness | 0.25% | SBC |
| Pensioner medical | 0.375% | SBC |
| Disability & life | 0.625% | SBC |
| Severance & old age | 1.125% | SBC |
| In-kind excess | 0.40% | SBC − 3 UMA |
Fixed total = 2.375%. At SBC = $15,000 and 3 UMA = $10,698.66: IMSS = $373.46.
Step 2: 2026 monthly ISR tariff (Art. 96 LISR)
ISR on ordinary gross (Anexo 8 RMF). Example $15,000:
$1,339.14 + (($15,000 − $14,644.65) × 17.92%) = $1,402.82
| Gross | ISR before subsidy | Subsidy | ISR payable |
|---|---|---|---|
| $8,000 | $511.42 | $535.65 | $0.00 |
| $10,000 | $729.02 | $535.65 | $193.37 |
| $15,000 | $1,402.82 | $0.00 | $1,402.82 |
Step 3: 2026 employment subsidy
If gross is ≤ $11,492.66, the employer applies $535.65:
ISR payable = max(ISR − $535.65, 0)
Example at $10,000: ISR $729.02 − subsidy $535.65 = $193.37; IMSS $237.50 → net $9,569.13.
Worked salary examples
| Gross monthly | IMSS (LSS) | ISR payable | Estimated net |
|---|---|---|---|
| $8,000 | $190.00 | $0.00 | $7,810.00 |
| $9,000 | $213.75 | $84.57 | $8,701.68 |
| $10,000 | $237.50 | $193.37 | $9,569.13 |
| $15,000 | $373.46 | $1,402.82 | $13,223.72 |
| $20,000 | $512.21 | $2,383.65 | $17,104.14 |
FAQ
ISR (Art. 96 LISR), worker IMSS under LSS (2.375% + 0.40% of SBC − 3 UMA), and extras like Infonavit. At $15,000 gross, estimated net is $13,223.72.
Workers earning up to $11,492.66 a month: the employer applies $535.65. At $10,000 gross, the subsidy cuts ISR from $729.02 to $193.37.
The tariff starts at 1.92% from the first peso, but the subsidy brings many low wages to $0 ISR (e.g. $8,000). Tax becomes noticeable above ~$11,500.
The quota uses the official LSS stack (same engine as the IMSS calculator). If your payslip differs because of integrated SBC or caps, adjust gross or open the dedicated IMSS tool.
No. This tool estimates monthly net pay. Use Mexico Christmas bonus and Mexico vacation pay.