Mexico / Payroll

Mexico IMSS Calculator: SBC, Employee and Employer Contributions

Estimate IMSS social insurance contributions in Mexico from a fixed daily wage or registered SBC. See employee and employer quotas by branch and the employer’s 5% INFONAVIT contribution.

Mexico IMSS Calculator: SBC, Employee and Employer Contributions: Builds the integration factor as one plus annual aguinaldo days and vacation days times the premium rate, divided by 365. It applies the zone wage floor, the 25 UMA ceiling and the excess-over-three-UMA base. Each branch shows its daily base and employee and employer rates. Employer cesantía y vejez uses the 2026 wage band, and INFONAVIT is shown separately. Results are estimates for ordinary private-sector workers and exclude collective agreements, court awards, special regimes and annual tax reconciliation. Runs 100% locally in your browser with zero server file uploads.

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IMSS and INFONAVIT contributionsLocal processing

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Mexico · 2026 · MXN

Daily salary (MXN)Maximum: 1,000,000,000Contribution days in this periodMaximum: 366Payment date (dd/mm/yyyy)Minimum wage zoneAnnual aguinaldo daysMaximum: 365Annual vacation daysMaximum: 365Prima vacacional (%)Maximum: 100Employer's registered work-risk premium (%)Maximum: 15

Use the daily SBC from my payslip

The fixed-wage integration factor includes aguinaldo and vacation premium. A registered SBC can replace it. Enter actual contribution days; variable pay, absences, incapacity adjustments, government contributions and housing-loan deductions are excluded. The starting risk premium is class I; use the employer's registered premium.

UMA: $117.31 daily, $3,566.22 monthly, $42,794.64 annually; valid 01/02/2026 to 31/01/2027.

Employer IMSS plus INFONAVIT$3,853.08

Item	Rule and working	Result
Factor de integración	1 + (15 + 12 × 25%) ÷ 365 (LSS Art. 27)	1.049315
Uncapped daily SBC	$500.00 × 1.049315	$524.66
SBC floor	Zone minimum wage (LSS Art. 28)	$315.04
SBC ceiling	25 daily UMA (LSS Art. 28)	$2,932.75
Daily contribution SBC	Floor and ceiling applied to non-zero SBC	$524.66
Excess base	SBC minus 3 UMA, minimum zero (Art. 106 II)	$172.73
Employee IMSS	Sum of employee amounts by branch	$394.55
Employer IMSS	Sum of employer amounts by branch	$3,066.10
Employer INFONAVIT	$524.66 × 30 × 5% (INFONAVIT Art. 29 II)	$786.99

IMSS branch	Daily base × days	Employee	Employer
Enfermedad y maternidad — fixedLSS Art. 106 I; nineteenth transitional article	$117.31 × 30	0% → $0.00	20.4% → $717.94
Enfermedad y maternidad — excessLSS Art. 106 II; nineteenth transitional article	$172.73 × 30	0.4% → $20.73	1.1% → $57.00
Prestaciones en dineroLSS Art. 107	$524.66 × 30	0.25% → $39.35	0.7% → $110.18
Gastos médicos pensionadosLSS Art. 25	$524.66 × 30	0.375% → $59.02	1.05% → $165.27
Invalidez y vidaLSS Art. 147	$524.66 × 30	0.625% → $98.37	1.75% → $275.45
RetiroLSS Art. 168 I	$524.66 × 30	0% → $0.00	2% → $314.79
Cesantía y vejezLSS Art. 168; 2020 decree transitional Art. 2, 2026	$524.66 × 30	1.125% → $177.07	7.513% → $1,182.53
Guarderías y prestaciones socialesLSS Art. 211	$524.66 × 30	0% → $0.00	1% → $157.40
Riesgos de trabajoLSS Arts. 71–74	$524.66 × 30	0% → $0.00	0.54355% → $85.55

Estimates exclude collective agreements, court awards, special regimes and annual tax reconciliation.

Labour rules (LFT)2026 ISR tariffs (SAT)

Contribution bases and branches

LSS Arts. 25, 27–29, 36, 71–74, 106–107, 147, 168 and 211 (https://www.imss.gob.mx/sites/all/statics/pdf/leyes/LSS.pdf) establish the displayed bases and rates. INEGI UMA (https://www.inegi.org.mx/temas/uma/) is selected by the 2026 payment date; the SBC ceiling is 25 daily UMA.

Employer pension and housing

The 16 December 2020 reform’s transitional table (https://www.imss.gob.mx/sites/all/statics/pdf/leyes/4089_LSAPR.pdf) sets the 2026 employer cesantía y vejez percentages. INFONAVIT Law Art. 29 II (https://www.diputados.gob.mx/LeyesBiblio/pdf/LIFNVT.pdf) provides the separate 5% employer contribution. Loan repayments and government contributions are excluded.

How to use it

Enter daily wage, actual contribution days, payment date and minimum wage zone.
Enter aguinaldo days, annual vacation days and prima vacacional; optionally replace the calculated SBC with the registered daily SBC.
Enter the registered employer risk premium and read branch amounts, employee totals and employer cost.

Privacy & limitations

Your salary, dates and employer totals stay in your browser. Nothing is uploaded.

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Frequently asked questions

What is SBC?

Salario base de cotización is the daily wage base used for social contributions. For a fixed wage, aguinaldo and vacation premium increase the base through the integration factor. Variable pay and other benefits can change the registered SBC; enter the value from payroll when known.

Why is the factor not just daily salary?

With 15 aguinaldo days, 12 vacation days and a 25% vacation premium, the factor is 1 + (15 + 12 × 0.25) ÷ 365, approximately 1.049315. Only the vacation premium is added because the ordinary salary already pays the vacation days.

Are employee deductions taken at the minimum wage?

Under LSS Art. 36 the employer pays the employee quotas when the worker receives the minimum wage. The tool recognises the entered daily wage equal to the selected zone’s minimum, even when the benefits increase SBC.

How is the employer risk premium chosen?

The starting example uses the initial class I premium, 0.54355%. Replace it with the employer’s registered premium, between 0.5% and 15%. The tool is an estimate over the entered days and does not create an IMSS payment filing.

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