Cuotas IMSS 2026 for employer and worker, branch by branch, with the new cesantía rates
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 20 Oct 2026.For a daily salary of 600 pesos with the first-year integration factor, the SBC is 629.58 pesos and a 30-day month costs the employer 3,558.91 pesos in IMSS quotas, about 19.8% on top of the salary. The worker pays 481.90 pesos. Cesantía y vejez is the largest line, at 7.513% for the employer.
2026 · Rates and rules read from the sources listed on this page (the earliest on 20 Oct 2026); they may have changed since.
Type the daily salary, or tap one of the example salaries.
Check the integration factor and the days in the period; the defaults are the first-year factor and 30 days.
Choose the riesgo de trabajo class, or type your company's own premium.
Read what the employer and the worker pay, branch by branch, and the total cost.
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).
Each branch. Enfermedades y maternidad has a fixed employer quota of 20.40% of the UMA per day, plus 1.10% (employer) and 0.40% (worker) on the part of the SBC above 3 UMA; cash benefits are 0.70% and 0.25%, and pensioners' medical costs 1.05% and 0.375%. Invalidez y vida is 1.75% and 0.625%; guarderías 1% and retiro 2%, both employer only. Riesgos de trabajo depends on the company: a new one pays its class's average premium, from 0.54355% (class I) to 7.58875% (class V).
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 minimum wage. A worker who earns only the minimum wage pays no quotas: the employer pays both shares (article 36).
Where the figures come from. The law as published on gob.mx with reforms to 7 June 2024, read on 20 October 2026; the official site with later reforms did not answer that day. The UMA and the minimum wage are inputs, so you can check other years.
Left out. INFONAVIT's 5%, the state payroll tax, absences and incapacities. The figures are estimates, not tax advice. Everything runs in your browser.
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.
Article 36 of the Ley del Seguro Social makes the employer pay the worker's share in full when the worker earns the minimum wage as daily pay. The calculator then shows nothing deducted from the worker and adds that share to the employer's total.
A company registering for the first time pays the average premium of its class under article 73: 0.54355% for class I up to 7.58875% for class V. After that, each company reviews its accident record every year, and the premium moves by at most one point, between 0.5% and 15%.
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.
Still stuck? Ask about Mexico IMSS Quotas Calculator (Cuotas IMSS) and anybody who knows can answer. No account needed.
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