On December 9, 2025, the Official Gazette of the Federation published the resolution establishing a 13% increase to the general minimum wage and a 5% increase for the Northern Border Free Zone. The adjustment incorporates the Independent Recovery Amount (MIR) for the general minimum wage and will affect the calculation of the Contribution Base Salary and the Contribution Base for Housing. Employers must also notify the IMSS of salary adjustments and update this information in the SUA to ensure accurate calculation of contributions and deductions as of 2026.
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