Social security in Mexico 2026

Mexican employees barely feel social security: the withheld lines total roughly 2.4% (approximate — components vary with the wage class and the annually indexed measure unit) — 0.25% sickness benefits, 0.375% pensioner care, 0.625% disability and life, 1.125% retirement, plus 0.40% only on pay above three measure units.

Contributions are computed on the 'integrated salary' (pay plus most benefits), capped at 25 annual measure units — MXN 1,069,866 — and the employer's share is several times larger.

At a glance

top rate: ≈ 2.4% of integrated salary (employee side)
entry band: From the first peso; integrated salary never below minimum wage
tax year basis: Monthly through payroll
filing deadline: Withheld and remitted by the employer
residency basis: Employment in Mexico
regime flag: Base capped at 25x the annual measure unit (MXN 1,069,866)

Rates

Employee contribution lines (2026)

Rate	Base	Applies to
0.40%	Pay above 3x the measure unit (MXN 351.93/day)	Illness and maternity — in-kind benefits
0.25%	Integrated salary	Illness and maternity — cash benefits
0.375%	Integrated salary	Medical care for pensioners
0.625%	Integrated salary	Disability and life insurance
1.125%	Integrated salary	Retirement and old-age
Voluntary annual amount	—	Self-employed and unemployed opt-in regime

Thresholds & allowances

Contribution ceilingMXN 1,069,866 a year
Twenty-five times the annual measure unit
Excluded pay itemsSavings funds, double overtime, food coupons
Within limits, these don't inflate the integrated salary
DeductibilityNone
Employee contributions are not deductible for income tax

Residency

Residency trigger

Employment in Mexico brings enrolment with the Mexican Institute of Social Security (IMSS), with the employer calculating and withholding the employee lines monthly.

Non-resident treatment

The self-employed have only a voluntary annual regime; totalization agreements are limited, so foreign postings need contract-level planning.

Notes

The employer's own contributions — several times the employee's — plus housing-fund and retirement charges are outside this page's scope.
The retirement line feeds individual accounts managed by pension fund administrators.
Minimum wage earners' contributions are computed on at least the minimum (MXN 315.04 a day in 2026; MXN 440.87 in the northern border zone).
Withdrawals from the retirement system for marriage or unemployment are income-tax exempt.

FAQ

What do employees pay for social security in Mexico?

About 2.4% of integrated salary across the sickness, disability and retirement lines — capped at MXN 1,069,866 of annual base in 2026 — with the employer paying far more.

Do the self-employed contribute?

Only voluntarily — a once-a-year opt-in payment to the social security institute; there is no mandatory self-employed scheme, unlike the roughly 2.4% withheld from employees.

Figures: tax year 2026, compiled from public sources. Not tax advice.

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