Salario diario integrado and the integration factor by year of service, with your benefits
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 20 Oct 2026.With the legal minimum benefits, a worker in the first year has an integration factor of 1.0493, so a daily salary of 500 pesos gives a salario diario integrado of 524.66 pesos. The factor adds 15 days of aguinaldo and a 25% premium on 12 vacation days, divided by 365.
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.
Choose the year of service the worker is in: year 1 is the first year.
Set the aguinaldo days and the prima vacacional if the contract gives more than the law.
Read the integration factor, the SDI and the SBC the IMSS uses.
The salario diario integrado (SDI) is the daily salary plus the daily share of the benefits a worker receives every year. The IMSS uses it as the salario base de cotización, the base of every IMSS quota, and Mexican labour courts use it for severance.
The formula. Article 27 of the Ley del Seguro Social says the base includes cash pay, bonuses, premiums and any other payment for the work. For the fixed benefits, payroll uses an integration factor:
factor = 1 + (aguinaldo days + vacation days × prima vacacional) ÷ 365
SDI = daily salary × factor + other fixed benefits a year ÷ 365
The law's minimums. The Ley Federal del Trabajo gives at least 15 days of aguinaldo (article 87) and a prima vacacional of at least 25% (article 80). Since the 2023 reform of article 76, vacations start at 12 days in the first year and rise by two days a year to 20 days in year 5, then by two days every five years: 22 from year 6, up to 32 after 30 years. So the minimum factor is 1.0493 in the first year, 1.0548 in year 5 and 1.0630 after 30 years.
Better contracts. Type more aguinaldo days, a higher prima or extra vacation days when the contract gives them, and add other fixed benefits a year. Leave out what article 27 excludes: work tools, savings funds that meet its rules, vales within their limit, and punctuality or attendance bonuses up to 10% of the salary.
The cap. The base for the IMSS is never above 25 UMA a day: 2,932.75 pesos in 2026.
Not covered. Variable pay, such as commissions and overtime, is averaged over the previous two months and is not modelled here. The figures are estimates, not legal advice. Everything runs in your browser.
Multiply the daily salary by the integration factor and add any other fixed benefits a year divided by 365. The factor is 1 plus the aguinaldo days and the vacation days times the prima vacacional, all over 365. For 500 pesos a day in the first year that gives 524.66 pesos.
With the legal minimum benefits the factor is 1.0493 in the first year, 1.0507 in the second, 1.0548 in the fifth and 1.0562 from year 6. It rises with seniority because the 2023 reform of article 76 adds vacation days every year up to year 5 and then every five years.
Before 2023 the first year gave 6 vacation days, so the factor was 1.0452. The reform raised the minimum to 12 days, which adds 6 days times the 25% premium, or 1.5 days of pay a year, and the first-year factor became 1.0493.
Article 27 of the Ley del Seguro Social includes cash pay, bonuses, food, housing, premiums, commissions and benefits in kind. It excludes work tools, qualifying savings funds, employer quotas and INFONAVIT contributions, profit sharing, vales up to 40% of the minimum wage and attendance or punctuality bonuses up to 10%.
Yes. Article 28 caps the salario base de cotización at 25 times the unit of account, which in 2026 is 25 times the UMA of 117.31 pesos: 2,932.75 pesos a day. A higher SDI is still the worker's integrated salary, but IMSS quotas stop rising above the cap.
The calculator asks for the year of service the worker is in, with year 1 as the first year, and uses the vacation days of that year. A worker who completed two years and is now in the third year uses 16 vacation days and a factor of 1.0521.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Mexico SDI Calculator (Salario Diario Integrado) and anybody who knows can answer. No account needed.
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