Employer cost calculator: Mexico 2026
What an employee really costs in Mexico: gross salary plus mandatory employer contributions. A MX$20,000 monthly salary costs about MX$26,532 (1.33× gross).
Employer cost by salary
IMSS employer quotas (incl. the 2026 progressive cesantía y vejez rate), INFONAVIT 5%, state payroll tax (3% default) and aguinaldo and vacation premium accruals.
| Gross per month | MX$10,000 | MX$20,000 | MX$40,000 | MX$80,000 |
|---|---|---|---|---|
| IMSS fixed quota (E&M) | MX$728 | MX$728 | MX$728 | MX$728 |
| IMSS cash benefits | MX$73 | MX$147 | MX$294 | MX$588 |
| IMSS pensioners' medical | MX$110 | MX$220 | MX$441 | MX$881 |
| Disability & life | MX$184 | MX$367 | MX$735 | MX$1,469 |
| Work risk (class I) | MX$57 | MX$114 | MX$228 | MX$456 |
| Childcare | MX$105 | MX$210 | MX$420 | MX$839 |
| Retirement (SAR) | MX$210 | MX$420 | MX$839 | MX$1,679 |
| Old age (cesantía y vejez) | MX$632 | MX$1,577 | MX$3,153 | MX$6,307 |
| INFONAVIT | MX$525 | MX$1,049 | MX$2,099 | MX$4,197 |
| State payroll tax (ISN) | MX$300 | MX$600 | MX$1,200 | MX$2,400 |
| Aguinaldo (accrual) | MX$411 | MX$822 | MX$1,645 | MX$3,289 |
| Vacation premium (accrual) | MX$82 | MX$164 | MX$329 | MX$658 |
| IMSS E&M over 3 UMA | MX$0 | MX$113 | MX$344 | MX$806 |
| Total employer cost | MX$13,417 | MX$26,532 | MX$52,453 | MX$104,297 |
| Cost multiplier | 1.342× | 1.327× | 1.311× | 1.304× |
| Employee take-home | MX$9,557 | MX$17,077 | MX$32,122 | MX$59,977 |
SBC = gross x 1.0493 (minimum legal aguinaldo and vacation premium, year 1), capped at 25 UMA. Riesgo de trabajo at class I minimum 0.54355% (set risk_rate). State payroll tax (ISN) at 3% (set isn_rate; CDMX 4%). Cesantía y vejez at the 2026 progressive employer rate. PTU profit sharing not included.
Employee side: Mexico take-home pay calculator.
GET /v1/employer-cost?country=mx&gross=… — free API key, 1,000 calls/month.Questions
How much does it cost to employ someone in Mexico?
On top of gross pay, employers in Mexico pay iMSS employer quotas (incl. the 2026 progressive cesantía y vejez rate), INFONAVIT 5%, state payroll tax (3% default) and aguinaldo and vacation premium accruals. For a MX$20,000 monthly salary the total is about MX$26,532, or 1.33 times gross pay.
Does this include benefits or an EOR fee?
No. It covers statutory employer contributions and mandatory accruals only. Private health insurance, allowances, equipment and Employer of Record fees come on top.
Sources
- https://idconline.mx/fiscal-contable/2025/12/30/tablas-y-tarifas-isr-2026-nueva-actualizacion
- https://idconline.mx/fiscal-contable/2026/01/02/actualizacion-del-subsidio-al-empleo-para-2026
- https://www.inegi.org.mx/contenidos/saladeprensa/boletines/2026/uma/uma2026.pdf
- https://www.elcontribuyente.mx/indicadores/cuotas-imss/
Updated 2026-11-13. Estimates for planning only, not tax advice.