Calculadora de cuotas IMSS 2026: patrón y trabajador por ramo, cesantía incluida
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 20 Oct 2026.For a salary of 600 pesos a day with the first-year factor, the SBC is 629.58 pesos, and over 30 days the employer pays 3,558.91 pesos to the IMSS and the worker 481.90. The biggest employer line in 2026 is cesantía y vejez at 7.513%, the rate the 2020 reform set for an SBC above 4 UMA; it keeps rising every January until 2030.
2026 · Rates and rules read from the sources listed on this page (the earliest on 20 Oct 2026); they may have changed since.
Enter the daily salary and the integration factor.
Pick the riesgo de trabajo class.
Read the employer and worker quotas by branch.
This calculator works out the cuotas obrero-patronales that an employer in Mexico pays to the IMSS for one worker, and the part deducted from the worker, branch by branch, with the rates of the Ley del Seguro Social for 2026.
The base. Quotas are worked out on the salario base de cotización (SBC): the daily salary times an integration factor that adds the aguinaldo, the prima vacacional and other benefits. It is never below the minimum wage and never above 25 UMA a day (2,932.75 pesos in 2026).
Cesantía y vejez in 2026. The 2020 pension reform raises the employer's rate every January until 2030. In 2026 it runs from 3.150% for a worker on the minimum wage to 7.513% for an SBC above 4 UMA. The worker pays 1.125%.
The rest of the article, and all 6 questions about Mexico IMSS Quotas Calculator (Cuotas IMSS), are on the Mexico IMSS Quotas Calculator (Cuotas IMSS) page.
On a daily salary of 600 pesos with the first-year factor, the SBC is 629.58 pesos and a 30-day month costs the employer 3,558.91 pesos, about 19.8% of the salary. The share changes with the salary, because the fixed quota weighs more on low pay and cesantía y vejez rises by band.
The DOF decree of 16 December 2020 sets a table that rises every January until 2030. For 2026 the employer pays 3.150% on the minimum wage, then 3.676% up to 1.50 UMA and on through 6.026% for 2.51 to 3.00 UMA, up to 7.513% for an SBC above 4 UMA. The worker pays 1.125%.
The worker's quotas are 0.25% of the SBC for cash benefits, 0.375% for pensioners' medical costs, 0.625% for invalidez y vida, 1.125% for cesantía y vejez, and 0.40% on the part of the SBC above 3 UMA. On 600 pesos a day that comes to 481.90 pesos over 30 days.
No. INFONAVIT's 5% housing contribution and each state's impuesto sobre nóminas are paid on top of the IMSS quotas, but neither is part of the Ley del Seguro Social. The INFONAVIT law could not be read from an official page on 20 October 2026, so it is left out.
Rates and rules change; check the source before you rely on a figure.
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Same job, other tools: Cálculo SDI: Salario Diario Integrado 2026 – Cálculo del SDI 2026: factor de integración por antigüedad, aguinaldo y prima · Calculadora RESICO 2026 – Calculadora RESICO 2026: ISR mensual de personas físicas y retención del 1.25% · Calculadora Vacaciones Dignas 2026 – Calculadora de vacaciones dignas: días por antigüedad y prima vacacional · Finiquito por Renuncia Mexico – Finiquito por renuncia: proportional vacation, prima vacacional and aguinaldo · Retención de Honorarios: ISR e IVA 2026 – Retención de honorarios: 10% de ISR y dos terceras partes del IVA en la factura.
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