October 6, 2026
October 6, 2026, Resolution ACDO.AS2.HCT.020926/266.P.DPES was published in the Official Gazette of the Federation (Official Journal of the Federation). The Resolution was adopted by the Technical Council of the Mexican Social Security Institute (“IMSS”) at an extraordinary session held on September 2, 2026. It modifies the parameters applicable to direct deposit into a bank account as a means of payment for cash benefits arising from temporary incapacity for work due to general illness, occupational risks, and maternity.
The measure forms part of the actions implemented by IMSS to strengthen and expand the use of bank accounts as a means of payment for such benefits, in furtherance of the «Program to Improve Subsidy Payments through the Universalization of Payments into Bank Accounts» (Programa de Mejora para el Pago de Subsidios, a través de la Universalización del Pago en Cuenta Bancaria).
Under the new parameters, cash benefit payments equal to or greater than the following amounts must be made by direct deposit into a bank account, in accordance with the requirements and conditions established in the applicable institutional provisions:
- General illness: MXN 2,835.36 (9 times the daily minimum wage).
- Occupational risks: MXN 5,040.64 (16 times the daily minimum wage).
- Maternity: MXN 31,188.96 (99 times the daily minimum wage).
For purposes of determining these amounts, IMSS used a daily minimum wage of MXN 315.04.
For payments below these parameters, IMSS Economic Benefits staff will encourage insured persons to voluntarily register a bank account, giving preference to direct deposit as the payment method whenever the applicable requirements are met.
It is important to note that the modification of these parameters does not alter the requirements for granting such benefits, their amount, entitlement status, or any other substantive conditions applicable to the benefits provided for under the Social Security Law and the applicable institutional provisions.
Likewise, the IMSS Directorate of Economic and Social Benefits will issue the corresponding circular to communicate the approved parameters and establish the operational guidelines for their application by the Deconcentrated Administrative Operation Bodies (Órganos de Operación Administrativa Desconcentrada) and the administrative units involved in processing and paying such benefits.
The Resolution will enter into force on October 6, 2026, that is, on the day following its publication in the Official Gazette of the Federation.
Our Social Security team remains available to provide advice regarding the application of these new parameters and their implications.
SINCERELY,
Gil Zenteno
zenteno@basham.com.mx
Gabriela Méndez
gmendez@basham.com.mx
Jesús Carmona
jacarmona@basham.com.mx