Mexican sick leave is administered almost entirely by the Mexican Social Security Institute (IMSS), not by employers. There is no company sick pay obligation for ordinary illness, no statutory number of paid sick days, and no employer-run certification process. What there is instead is a tightly controlled system in which only an IMSS doctor can certify incapacity, and only an IMSS certificate triggers payment.
That single rule — no IMSS certificate, no sick leave — is the most important thing for a foreign employer to understand about Mexico.
Key takeaways
- Ordinary illness benefit is paid by IMSS, not the employer, under the Social Security Law (Ley del Seguro Social).
- Incapacity must be certified by an IMSS physician on a certificado de incapacidad temporal; private doctors’ notes do not trigger benefit.
- Ordinary illness benefit is 60% of the registered daily wage, paid from the fourth day — the first three days are unpaid.
- Work risk (accident or occupational disease) is different: 100% of the registered wage from day one, with no waiting period.
- Benefit runs for up to 52 weeks, extendable by a further 26 weeks where recovery is expected.
The IMSS certificate is the whole system
Mexican employees who fall ill go to their assigned IMSS clinic. If the IMSS physician finds them unfit to work, they issue a certificado de incapacidad temporal para el trabajo, which specifies the number of days and the type of incapacity.
That certificate does three things at once: it justifies the absence to the employer, it triggers the IMSS subsidy, and it fixes the classification (ordinary illness, work risk, or maternity) that determines the payment rate.
A note from a private doctor or a company clinic does not produce any of that. Employers can accept a private note as justification for the absence internally — many do, particularly for one- or two-day absences — but no IMSS benefit follows from it, and the absence is then unpaid unless the employer chooses to pay.
Ordinary illness: rate and waiting period
For ordinary illness (enfermedad general), IMSS pays 60% of the employee’s registered daily wage (salario base de cotización) from the fourth day of incapacity.
The first three days are unpaid by anyone. Employers are free to cover them and many do as a benefit, but there is no legal obligation. Because of the three-day gap, short IMSS-certified absences are relatively uncommon; employees tend to use vacation or take unpaid time for minor illness.
Benefit is paid for as long as the incapacity continues, up to 52 weeks. IMSS may extend it by up to a further 26 weeks where medical assessment indicates recovery is likely. Beyond that, the route is a disability pension (pensión por invalidez) assessment.
Work risk: a completely different regime
Where the incapacity results from a work accident or occupational disease (riesgo de trabajo), the rules change substantially:
| Ordinary illness | Work risk | |
|---|---|---|
| Rate | 60% of registered daily wage | 100% of registered daily wage |
| Waiting period | 3 days unpaid | None — paid from day one |
| Maximum | 52 weeks (+26) | 52 weeks, then permanent disability assessment |
| Employer duty | Report absence | File the ST-7 accident report |
Employers must report work accidents to IMSS using form ST-7 within the statutory deadline. Failure to report can result in fines and, where the employer’s own risk premium is understated, in premium reassessment.
Mexico’s occupational risk premium is experience-rated: an employer’s IMSS contribution rate for work risk moves with its accident history, declared annually. Misclassifying a work accident as ordinary illness distorts that declaration.
Job protection
Article 42 of the Federal Labour Law (Ley Federal del Trabajo) treats certified incapacity as a suspension of the employment relationship. The employee does not work and the employer does not pay, but the relationship continues and the job is protected.
The employee must return to work within one day of the incapacity ending. Article 43 sets the framework for how long the suspension can run, and article 53 addresses termination where an employee’s manifest incapacity makes performance impossible — a route that requires proper medical basis and is not available simply because an absence has been long.
Dismissing an employee while they are on certified incapacity is, in practical terms, indefensible before a labour court.
What the employer actually does
Because IMSS carries the benefit, the Mexican employer’s role is largely administrative but not trivial:
- Register employees with IMSS and declare the correct salario base de cotización, since benefit is calculated on it
- Receive and record the incapacity certificate, verifying it through the IMSS employer portal (IDSE)
- Report work accidents on form ST-7
- Keep the job open for the duration of the certified incapacity
- Reinstate the employee on their return, on the same terms
The registered wage point is worth emphasising. Where an employer under-declares the salario base de cotización to reduce contributions, the employee’s sick leave, maternity, and pension benefits are all reduced in proportion — and the practice carries substantial IMSS penalties.
Employer obligations
Mexican employers have six core duties:
- Register all employees with IMSS at the correct registered wage.
- Accept valid IMSS incapacity certificates and record the absence accordingly.
- File the ST-7 for work accidents and occupational diseases within the deadline.
- Treat the absence as a suspension — no pay for ordinary illness, but job and relationship preserved.
- Declare the occupational risk premium accurately each year based on actual accident history.
- Reinstate the employee immediately when the certified incapacity ends.
Common pitfalls
1. Accepting private certificates as if they were IMSS certificates
Only an IMSS physician’s certificate triggers benefit. Treating a private note as equivalent leaves the employee unpaid and the absence unrecorded in the IMSS system.
2. Under-declaring the registered wage
The salario base de cotización determines every IMSS benefit the employee receives. Under-declaring reduces their sick pay, maternity pay, and pension, and exposes the employer to significant penalties.
3. Classifying a work accident as ordinary illness
It halves the employee’s payment, removes the day-one start, and distorts the employer’s occupational risk premium declaration. It is also straightforward for IMSS to detect.
4. Paying the first three days without documenting it as a benefit
Employers who cover the waiting period should record it as a discretionary company benefit. Paid consistently without documentation, it becomes an established condition of employment that is hard to withdraw.
5. Dismissing during certified incapacity
The employment relationship is suspended, not ended. Termination during certified incapacity is one of the clearest routes to a successful reinstatement claim.
For more Mexican context, see our guide to annual leave entitlement in Mexico, the overview of the main types of leave employers manage, and our guide to absence management.
Frequently asked questions
Does the employer pay sick leave in Mexico?
No, not for ordinary illness. IMSS pays 60% of the registered daily wage from the fourth day. Employers may voluntarily cover the first three days or top up the rate.
How many sick days do Mexican employees get?
There is no fixed number. Paid incapacity continues as long as an IMSS physician certifies it, up to 52 weeks, extendable by a further 26 weeks.
Can an employee use a private doctor’s note?
An employer can accept one to justify an absence internally, but it does not trigger any IMSS payment. Only an IMSS certificado de incapacidad does.
What is the rate for a workplace accident?
100% of the registered daily wage from the first day, with no waiting period, under the work risk (riesgo de trabajo) branch of social security.
Can an employee be dismissed while on sick leave?
No. Certified incapacity suspends the employment relationship under article 42 of the Federal Labour Law, and the job is protected for its duration.
What happens after 52 weeks?
IMSS may extend benefit by up to 26 further weeks where recovery is expected. Otherwise the employee is assessed for a disability pension.
Putting it into practice
Five checks cover most Mexican sick leave risk:
- Confirm every employee’s salario base de cotización is declared at the correct level.
- Record IMSS certificates against the employee, verified through IDSE, with the incapacity type captured.
- Create separate absence types for ordinary illness and work risk so rates and reporting differ automatically.
- Set an ST-7 filing task that triggers whenever a work accident is reported.
- Document any voluntary payment of the three-day waiting period as a company benefit with clear terms.
A leave management system that stores the IMSS certificate reference and type against each absence, separates work risk from ordinary illness, and tracks cumulative weeks toward the 52-week ceiling gives Mexican HR an auditable record without duplicating what IMSS already does.
Sources
- IMSS — incapacidades temporales para el trabajo (primary source)
- Ley del Seguro Social — Mexican Social Security Law
- Ley Federal del Trabajo, articles 42–43 and 53
Last updated: 26 July 2026. This article is general guidance, not legal advice. IMSS rates, ceilings, and contribution rules are revised periodically — confirm current figures with IMSS and check any applicable collective contract (contrato colectivo).