IMSS modifies Modalidad 40 rules for voluntary pension contributions

IMSS Modalidad 40 pension reform Mexico social security

The Mexican Social Security Institute (IMSS) has implemented new regulations for Modalidad 40, a scheme allowing workers to voluntarily continue contributions to improve their pensions. According to a Technical Council agreement published on October 21, 2026, and effective as of October 22, 2026, new registrations and re-entries are now limited to the worker's last registered salary plus a maximum of one UMA (Unidad de Medida y Actualización).

Previously, workers under the 1973 Social Security Law could choose to contribute up to 25 UMAs daily, regardless of their previous salary. This change significantly restricts the ability of middle- and low-income workers to increase their average contribution base to secure higher retirement benefits. Additionally, the new rules eliminate the possibility of retroactive contributions and mandate that procedures be conducted through digital means.

The IMSS stated these changes aim to strengthen the insurance mechanism, protect pension rights, and prevent labor simulation practices. However, the decision has faced criticism from legal experts, political figures, and labor organizations. Critics argue that an administrative agreement cannot modify federal law and that the restrictions may violate the principle of progressivity of human rights. Some legal specialists have warned that affected workers may face difficulties seeking judicial relief through amparos due to the current state of the Mexican judiciary.

Entities

Claudio Martínez Santistevan · Consejo Técnico del IMSS · Federación de Agrupaciones Obreras de la República Mexicana · IMSS · Instituto Mexicano del Seguro Social · Jorge Antonio Loyo Pérez · María Emilia Molina · Mexico · Modalidad 40 · Suprema Corte de Justicia de la Nación

Claims

What the coverage asserts, and how many sources carry each claim.

[● 2 SOURCES] Existing participants under Modalidad 40 will maintain their current conditions until their contract ends. yucatanalamano.com · portico.mx
[○ 1 SOURCE] Legal experts suggest the changes may violate the principle of progressivity of human rights. www.yucatan.com.mx
[● 2 SOURCES] Legal specialists warn that amparos against the changes might be dismissed by the new judicial system. expresion-sonora.com · www.am.com.mx
[● 3 SOURCES] The new rules eliminate the possibility of retroactive contributions. yucatanalamano.com · portico.mx · www.yucatan.com.mx
[● 6 SOURCES] The IMSS Technical Council agreement was published on October 21, 2026. billieparkernoticias.com · yucatanalamano.com · portico.mx · www.yucatan.com.mx · www.elfinanciero.com.mx · +1 more
[● 6 SOURCES] New contribution bases are limited to the last registered salary plus a maximum of one UMA. billieparkernoticias.com · yucatanalamano.com · portico.mx · www.yucatan.com.mx · www.elfinanciero.com.mx · +1 more
[● 2 SOURCES] There were approximately 275,000 people enrolled in Modalidad 40 at the end of 2024. yucatanalamano.com · www.elfinanciero.com.mx
[○ 1 SOURCE] The IMSS claims the changes aim to prevent labor simulation practices. www.elfinanciero.com.mx
[● 5 SOURCES] New contribution limits for Modalidad 40 are set at the last registered salary plus a maximum of one UMA. billieparkernoticias.com · yucatanalamano.com · portico.mx · www.yucatan.com.mx · www.elfinanciero.com.mx
[● 3 SOURCES] Retroactive payments for Modalidad 40 are being eliminated. yucatanalamano.com · portico.mx · www.yucatan.com.mx
[○ 1 SOURCE] The IMSS collected more than 27 billion pesos through Modalidad 40 in 2024.
[○ 1 SOURCE] Legal experts argue the administrative agreement cannot modify federal law. www.elfinanciero.com.mx