The Mexican Social Security Institute (IMSS) published Resolution ACDO.AS2.HCT.020926/266.P.DPES in the Official Gazette of the Federation (Diario Oficial de la Federación). The resolution changes the thresholds used to strengthen and expand bank deposit as the payment method for benefits arising from a temporary work disability.
The measure covers benefits for non-occupational illness, occupational risks, and maternity.
What are the new thresholds?
IMSS set the following thresholds for when a benefit must be paid by direct deposit to a bank account:
|
Benefit type
|
Threshold
|
Amount
|
|
Non-occupational illness
|
9 minimum wages
|
$2,835.36
|
|
Occupational risks
|
16 minimum wages
|
$5,040.64
|
|
Maternity
|
99 minimum wages
|
$31,188.96
|
The amounts are based on a minimum wage of MXN $315.04.
What does this mean?
Once the Resolution takes effect, any benefit payment equal to or above its threshold must be made by direct deposit to a bank account, subject to the requirements and conditions set by IMSS.
For payments below these thresholds, IMSS Economic Benefits staff will encourage insured persons to voluntarily register a bank account, so that this payment method is used whenever the applicable requirements are met.
Key points for employers
This change does not alter the eligibility requirements for benefits, their amount, the validity of entitlement, or any other substantive conditions set out in the Social Security Law (Ley del Seguro Social) and other applicable provisions.
IMSS stated that its Economic and Social Benefits Directorate will issue operating guidelines so that the departments that process and pay benefits can apply these thresholds.
Effective date
The Resolution took effect the day after its publication in the Official Gazette of the Federation, on October 6, 2026.
Recommendation
We recommend that our clients factor this update into how they track temporary disabilities and the related benefits for non-occupational illness, occupational risks, and maternity, especially cases involving the amounts listed above.
It will also be important to follow the operating guidelines IMSS issues, since they will set out how the responsible administrative units will put the new thresholds into practice.
Source: Official Gazette of the Federation, Resolution ACDO.AS2.HCT.020926/266.P.DPES, published October 5, 2026.
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