Mexico Net Salary (ISR and IMSS)
Turn a monthly or biweekly gross salary in Mexico into take-home pay after ISR, the employment subsidy and IMSS contributions, or find the gross for a desired net.
Mexico — Ley del Impuesto sobre la Renta (Income Tax Law, art. 96, Anexo 8 RMF 2026), employment subsidy decree and Ley del Seguro Social (Social Security Law), in force on 10/24/2026.
Estimate for guidance only: check the official sources or a licensed professional before relying on it.
Frequently asked questions
What is the employment subsidy in 2026?
It is a credit against the ISR for workers whose taxable income is up to MX$ 11,492.66 a month. From February 2026 it equals 15.02% of the monthly UMA, MX$ 535.65 a month (MX$ 264.30 per quincena). If the ISR is smaller, the difference is lost.
Why does my net pay drop just above the minimum wage?
A worker who earns only the minimum wage has no ISR withheld and the employer pays the IMSS quotas. One peso above it, the normal tariff and the IMSS quotas apply, so the net pay can be lower than at the minimum wage.
What is the integrated salary (SBC)?
It is the daily salary used for IMSS. It adds the yearly aguinaldo and vacation premium to the daily salary through an integration factor: with the legal minimums in the first year the factor is 1.0493. It is capped at 25 UMA.
Which IMSS quotas does the employee pay?
0.25% for cash benefits, 0.375% for medical care of pensioners, 0.625% for disability and life, 1.125% for retirement at advanced age and old age (cesantía y vejez), and 0.40% on the part of the SBC above 3 UMA. The employer pays its own, larger share.
How does the net-to-gross mode work?
It searches, cent by cent, for the lowest gross salary whose net pay reaches the amount you typed, using the same rules as the gross-to-net mode.
How the Mexico net salary calculator works
This calculator turns a gross salary in Mexico into take-home pay, or works backwards from the net pay you want to the gross salary an employer must offer. It handles monthly pay and biweekly pay (quincena), the two most common pay periods. It is meant for employees comparing job offers and for small employers who prepare payroll. It deducts the income tax (ISR) withheld on salaries, credits the employment subsidy when the worker qualifies, and subtracts the contributions that the employee pays to the Mexican Social Security Institute (IMSS). It does not include the employer share of IMSS, INFONAVIT credits, union dues, overtime, profit sharing (PTU) or other deductions.
The ISR comes from the tariff of article 96 of the Income Tax Law, published in Annex 8 of the Miscellaneous Tax Resolution (RMF) 2026, using the monthly table or the 15-day table. The employment subsidy follows the decree of 31 December 2025: 15.02% of the monthly UMA, for taxable income up to MX$ 11,492.66 a month, and it can only be credited up to the ISR. IMSS quotas are computed on the integrated salary, capped at 25 UMA (the 2026 UMA is MX$ 117.31 a day). A worker who earns only the minimum wage has no ISR withheld, and the employer pays the quotas (art. 96 LISR and art. 36 of the Social Security Law).
Example: a monthly gross salary of MX$ 20,000.00 in the general zone, in the first year of service. The ISR from the tariff is MX$ 2,383.65 and there is no subsidy, because the income is above the limit. The daily salary of MX$ 666.67 times the integration factor of 1.0493 gives an integrated salary of MX$ 699.53, and the IMSS employee quotas are MX$ 540.12. The net pay is MX$ 17,076.23. The result is a monthly withholding estimate: it does not include the annual ISR adjustment, INFONAVIT credits or any other deduction your payroll applies.