In Mexico, employers and employees both contribute to the IMSS (Instituto Mexicano del Seguro Social), the social-security institute. Contributions are called cuotas obrero-patronales and are split across several insurance branches, each with its own employer and employee percentage applied to the worker’s daily integrated salary. This free calculator breaks the cuotas down by branch so payroll teams can estimate the obligation and reconcile against the SUA.
How it works
Contributions are based on the Salario Base de Cotización (SBC) — the daily wage including integrated benefits, capped at 25 UMA per day. For a period of N days, each branch’s contribution is rate × SBC × N, with separate rates for the employer (patrón) and the employee (obrero):
- Enfermedades y maternidad — a fixed cuota plus a wage-related portion; employer pays the bulk, the employee a small share.
- Invalidez y vida — 1.75% employer, 0.625% employee.
- Retiro — 2% employer only.
- Cesantía y vejez — employer and employee both contribute.
- Riesgos de trabajo y guarderías — employer only.
- Infonavit — 5% housing fund, employer only.
Example
For an SBC of 300 MXN/day over a 30-day month, the calculator applies each branch rate to 300 × 30 = 9,000 and sums the employee and employer columns. The employee typically contributes roughly 2.4% of wages while the employer contributes a much larger share once retiro, infonavit and riesgos are included.
Notes
The fixed enfermedades cuota and the “excess over 3 UMA” component depend on the current UMA value and your company’s risk class, so treat the output as an estimate. Always reconcile the final figure against your SUA report. Everything runs locally in your browser.