Mexico’s sick leave law provides employees with incapacity benefits through the Mexican Social Security Institute (IMSS) from the first day of illness, with the employer paying no salary during ordinary illness unless the collective bargain (contrato colectivo) provides otherwise. The system is governed by the Federal Labour Law (LFT) and the Social Security Law (LSS).
Key Takeaways
- IMSS pays incapacidad por enfermedad general at 60% of the contribution base salary
- The employer has no statutory obligation to pay salary during ordinary illness
- A medical certificate from IMSS is required from day 1
- For workplace accidents, the rate is 100% from day 1
- The maximum benefit period is 52 weeks, extendable to 78 weeks
Mexico’s Sick Leave Entitlement
Mexico’s sick leave system is built on the Social Security Law (Ley del Seguro Social, LSS) and administered by IMSS (Instituto Mexicano del Seguro Social). When an employee falls ill (non-work-related), IMSS pays incapacity benefits from the first day of certified incapacity.
The employer has no statutory obligation to pay salary during ordinary illness. The benefit is paid entirely by IMSS. However, many collective bargaining agreements (contratos colectivos de trabajo) require the employer to supplement the IMSS benefit up to full salary for a limited period.
For workplace accidents and occupational diseases, the employer must pay 100% of salary for the first year, and IMSS takes over from day 1 of the incapacity.
Who Pays for Sick Leave?
| Period | Pay Rate | Who Pays |
|---|---|---|
| Ordinary illness (all days) | 60% of contribution base salary | IMSS |
| Workplace accident (days 1–365) | 100% of salary | Employer |
| Workplace accident (day 366+) | 60% of contribution base salary | IMSS |
Sick Leave Pay Rates
| Period | Pay Rate | Source |
|---|---|---|
| Ordinary illness (IMSS incapacidad) | 60% of contribution base salary | LSS Art. 48 |
| Workplace accident (first year) | 100% of salary | LFT Art. 47 |
| Workplace accident (after year 1) | 60% of contribution base salary | LSS |
| Maximum ordinary illness benefit | 52 weeks (extendable to 78) | LSS Art. 48 |
The contribution base salary (Salario Base de Cotización, SBC) is the salary on which IMSS contributions are calculated. It may differ from the employee’s actual take-home pay.
Medical Certificate Requirements
Mexico requires an IMSS medical certificate from the first day of illness. The employee must visit an IMSS clinic (Unidad de Medicina Familiar, UMF) to be examined and certified as temporarily incapacitated.
The IMSS doctor issues the incapacity certificate specifying:
- The date of examination
- The expected duration of the incapacity
- Whether the employee can leave home (descanso en casa vs. hospitalización)
The employee must present the certificate to the employer. IMSS may request periodic reassessment for absences exceeding 3 days.
How to Calculate Sick Pay in Mexico
Example: An employee with an SBC of MXN 15,000/month is off sick for 30 calendar days.
- IMSS incapacidad (all 30 days): MXN 15,000 × 0.60 = MXN 9,000
- Employer obligation: None (ordinary illness)
Total paid to employee: MXN 9,000 (from IMSS)
The employee’s normal earnings would have been MXN 15,000, so the benefit covers 60% of normal income.
Workplace Accidents: A Different System
For workplace accidents, the rules are significantly different:
- The employer pays 100% of salary from day 1 to day 365
- IMSS reimburses the employer for a portion of these costs
- After day 365, IMSS takes over with incapacity benefits at 60%
- The employee may also receive permanent disability benefits if applicable
This is a critical distinction — ordinary illness is IMSS-funded, while workplace accidents are employer-funded for the first year.
Employer Obligations and Penalties
Mexican employers must:
- Register employees with IMSS from the first day of employment
- Pay IMSS contributions on time
- Cooperate with IMSS incapacity verification
- Pay 100% of salary for workplace accidents in the first year
- Maintain records for at least 5 years
Non-compliance can result in fines from the IMSS, the STPS (Secretaría del Trabajo y Previsión Social), and potential labour court proceedings.
Comparison With Other Countries
| Country | Sick Days | Pay | Certificate Required |
|---|---|---|---|
| Mexico | Up to 52 weeks IMSS | 60% | Day 1 (IMSS) |
| UK | 28 weeks SSP | £116.75/week | Day 7 |
| Australia | 10 days personal/carer’s leave | Full rate | 2+ consecutive days |
| US | Varies by state | Varies | Employer policy |
FAQ
Does the Mexican employer pay anything during ordinary sick leave?
Under the statutory rules, no — the employer has no obligation to pay salary during ordinary illness. IMSS pays the incapacity benefit at 60%. However, many collective bargaining agreements (contratos colectivos) require the employer to supplement the IMSS benefit up to full salary for 30–90 days. Always check the applicable collective agreement.
How does IMSS incapacity work?
IMSS incapacity is a benefit paid by the Mexican Social Security Institute to employees who are temporarily unable to work due to illness or injury. The employee must be examined by an IMSS doctor, who issues the incapacity certificate. The benefit is 60% of the contribution base salary, paid from the first day of certified incapacity.
Can an IMSS incapacity be extended?
Yes. The initial incapacity is typically issued for 3–7 days. If the employee is still incapacitated, the IMSS doctor can extend it. The maximum period for ordinary illness is 52 weeks, which can be extended to 78 weeks for serious conditions. After 78 weeks, the employee may be assessed for permanent disability.
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