Attention if you’re thinking about retiring! IMSS Modality 40 has new rules for 2026, and they could change the way some people contribute to their pensions. But there’s one important detail: they don’t affect everyone equally.
The changes took effect on October 22, after the Mexican Social Security Institute (IMSS) published an agreement in the Official Gazette of the Federation (DOF).
Notable changes include new limits on the contribution wage, restrictions on retroactive enrollment, and digital procedures. Here’s what all this means.
What are the new rules for IMSS Modality 40?
First, let’s recall that Modality 40 allows you to continue making voluntary contributions to the IMSS after leaving formal employment. It’s an alternative for accumulating weeks of service and, depending on the pension plan, improving your future pension.
Under the new provisions, these are the main changes:
- Wage limit: Those applying to enroll may contribute based on their last wage registered with the IMSS or increase it by up to one Unit of Measurement and Update (UMA). The amount also cannot be less than the applicable general minimum wage.
- No more retroactive new enrollments: coverage will begin on the date the application is submitted, with no option to start a new enrollment retroactively to an earlier date.
- Digital procedures: The IMSS must adapt its systems to process new enrollments exclusively through electronic means.
Who is affected by the changes, and what happens if you’re already enrolled?
Here’s the key point: the new conditions apply to those who apply to enroll on or after October 22, 2026, as well as to new hires after that date.
If you were already enrolled before that date, you’ll retain your current conditions until the end of your contract period.
In addition, the weeks of contributions and the wages actually paid will continue to count toward calculating your pension benefits.
However, if you later wish to re-enroll in Modality 40, you’ll have to comply with the new provisions.
For now, Modality 40 is not being eliminated. The IMSS will analyze its financial impact over the next six months to evaluate possible additional adjustments.
