IMSS Restricts Modalidad 40 Contributions and Ends Retroactive Payments

The IMSS has significantly restricted the Modalidad 40 pension scheme, limiting contribution bases for new enrollees and eliminating retroactive payments to ensure financial sustainability. Approved by the Technical Council on October 10, 2026, these temporary measures take effect upon publication in the Diario Oficial de la Federación (DOF) on October 22, 2026 Source: Excélsior.

Contribution Limits

Previously, individuals could declare a salary up to 25 UMAs (approx. 87,983 pesos monthly) to maximize their pension. The new rules cap this at the worker’s last registered base salary plus only one UMA Source: Infobae. For example, a worker with a low prior salary cannot artificially inflate their contributions to secure higher future benefits Source: Milenio. This change drastically reduces potential monthly payouts for new applicants compared to previous highs of over 80,000 pesos Source: Excélsior.

End of Retroactivity

A critical shift is the elimination of retroactive enrollment. Previously, participants could cover periods from when they left formal employment. Now, coverage begins strictly from the date of application submission Source: Infobae. This prevents backdating contributions to fill gaps in work history Source: Milenio.

Existing Enrollees and Next Steps

Workers already enrolled retain their current conditions until their contracted period ends Source: Excélsior. However, those who finish their term must adhere to the new, stricter rules. The IMSS has ordered a six-month financial impact analysis, followed by a proposal for permanent regulatory changes Source: Milenio. Additionally, individuals holding both Modalidad 10 (independent workers with health coverage) and Modalidad 40 must choose one scheme, as dual participation is now prohibited Source: Infobae.