IMSS Calculator 2026 — Mexico
IMSS contributions in 2026 are divided into 6 insurance branches. For a monthly salary of $15,000 MXN, the employee contributes approximately $643 and the employer $2,743, for a total of $3,386 per month. The employer contribution includes exclusive branches like Work Risk and Childcare. All contributions are calculated on the Daily Base Salary (SBC), capped at 25 times the UMA ($2,966.50/day in 2026).
Frequently Asked Questions
How much does IMSS deduct from my salary?
The IMSS employee deduction is approximately 2.775% of the capped Base Salary (SBC). For a $15,000 MXN monthly salary, the deduction is approximately $643. This covers Health & Maternity, Disability & Life, Old Age & Unemployment, and Retirement (SAR).
How much does my employer pay for IMSS?
The employer pays between 13% and 20% of the SBC depending on the company's risk class. For a $15,000 salary with Class II, the employer contributes approximately $2,743 monthly. The employer contribution includes all branches plus Work Risk and Childcare, which are employer-only.
What is the IMSS salary cap and how does it affect me?
The salary cap is the maximum limit for calculating IMSS contributions, equivalent to 25 times the daily UMA ($2,966.50 in 2026, or $88,995 monthly). If your salary exceeds this cap, contributions are calculated on the cap, not your actual salary. This means very high earners pay the same maximum contribution.
What are the 6 IMSS insurance branches?
The 6 branches are: 1) Health & Maternity — covers medical care and subsidies; 2) Disability & Life — disability or death pension; 3) Work Risk — occupational accidents and diseases (employer only); 4) Retirement (SAR) — retirement savings; 5) Old Age & Unemployment — age-based pension; 6) Childcare & Social Benefits — daycare services (employer only).
How are Health & Maternity contributions calculated?
Health & Maternity is the most complex branch. It has 5 components: 1) Fixed Fee — 20.4% of 1 UMA (employer only); 2) Surplus — applies only to the salary portion exceeding 3 UMAs; 3) In-Kind Benefits — on the full SBC; 4) Cash Benefits — on the full SBC; 5) Retiree Medical Expenses — on the full SBC. The employer's fixed fee is paid regardless of salary level.