IMSS Contributions Calculator 2026: Employer and Employee
Calculate the 2026 IMSS contributions in Mexico by branch: what the employee and the employer pay, the contribution base (SBC), INFONAVIT and the total cost.
| Branch | Employee pays | Employer pays |
|---|
Monthly amounts for 30.4 days; the IMSS bills the days of each month.
What it does
IMSS contributions are calculated on the contribution base salary (SBC): the daily salary times the integration factor, which adds the aguinaldo and the vacation premium, between the minimum wage and 25 UMA. The employer pays most of the branches, including retirement (2%), the 2026 cesantía y vejez rate, which rises every year until 2030, day care and INFONAVIT (5%); the employee pays about 2.4%.
How to use it
- Type the gross monthly salary and the years with the employer.
- Type the company's work-risk premium (0.54355% if you do not know it).
- Read the SBC and what the employee and the employer pay in each branch.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
How much IMSS does an employee pay?
About 2.4% of the SBC: 0.25% cash benefits, 0.375% pensioners, 0.625% disability and life, 1.125% cesantía y vejez, plus 0.40% of the part over 3 UMA. On MXN 15,000 that is about MXN 400.
Why does the employer's rate go up every year?
The 2020 pension reform raises the employer's cesantía y vejez contribution gradually from 2023 to 2030; in 2026 it is up to 7.513% for salaries above 4 UMA.
What is the integration factor?
It adds the aguinaldo and the vacation premium to the daily salary: with 15 days of aguinaldo and 12 vacation days at 25% it is (365 + 15 + 3) ÷ 365 = 1.0493.
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