Since 2023 the employer contribution to the old-age and severance at advanced age insurance (CEAV, cesantía en edad avanzada y vejez) has been rising a little every year, and it will keep doing so until 2030. This comes from the pension reform published in December 2020. What matters for your payroll: the increase is not the same for everyone, it depends on how many UMA each employee earns (the UMA is the official reference unit used for these brackets).
Employer rates by salary bracket
| Employee's SBC | 2025 | 2026 | 2027 | 2030 |
|---|---|---|---|---|
| 1 minimum wage | 3.150 % | 3.150 % | 3.150 % | 3.150 % |
| 1.01 MW to 1.50 UMA | 3.544 % | 3.676 % | 3.807 % | 4.202 % |
| 1.51 to 2.00 UMA | 4.426 % | 4.851 % | 5.276 % | 6.552 % |
| 2.01 to 2.50 UMA | 4.954 % | 5.556 % | 6.157 % | 7.962 % |
| 2.51 to 3.00 UMA | 5.307 % | 6.026 % | 6.745 % | 8.902 % |
| 3.01 to 3.50 UMA | 5.559 % | 6.361 % | 7.164 % | 9.573 % |
| 3.51 to 4.00 UMA | 5.747 % | 6.613 % | 7.479 % | 10.077 % |
| 4.01 UMA and above | 6.422 % | 7.513 % | 8.603 % | 11.875 % |
The employee's share does not change: it remains 1.125 % of their SBC (contribution base salary).
How to find each employee's bracket
- Divide the SBC by the current UMA.
- Truncate the result to two decimals, just as SUA (the IMSS payment software) does.
- Look up that number in the table.
Example: $500 ÷ $117.31 = 4.26 times the UMA, so the bracket is 4.01 UMA and above.
What the increase costs
With the same $500 SBC for 30 days, the base is $15,000:
| Year | Rate | Employer CEAV contribution |
|---|---|---|
| 2025 | 6.422 % | $963.30 |
| 2026 | 7.513 % | $1,126.95 |
| Difference | +1.091 points | +$163.65 per month |
Per two-month period, this single employee costs the company $327.30 more. Since the rate goes up again every year until 2030, it is worth reviewing your payroll budget every January.
Legal basis
- Social Security Law, article 168, clause II.
- Amending decree published in the Official Gazette (DOF) on December 16, 2020, fourth transitory article.
To see all contributions together, read IMSS contributions in 2026 with an example.
In Nomikhor, tax tables, UMA and minimum wages are kept up to date, and the IMSS calculation automatically applies the CEAV rate that matches each employee's salary.