Glossary · 3 min read
What the base contribution salary (SBC) is
Short answer
The contribution base salary is the salary used to calculate IMSS contributions and Infonavit contributions. It adds the daily base pay and the benefits that the Social Security Law requires to be included.
What it includes
Daily base pay, bonuses, premiums, commissions and in-kind benefits, with the exceptions in article 27 of the Social Security Law.
Its cap
25 times the daily UMA: $2,932.75 in 2026.
Relationship with overtime
How overtime is treated in the SBC depends on whether it is within the limits of labor law. With the new caps, review the criterion with your accountant.
Why everything starts with the working-time record
Almost every labor calculation starts from the same data point: how many hours and which days each person worked. If that data is uncertain, so is everything else.
- Overtime: it is paid according to the hours of each week.
- Sunday premium and rest days worked: they depend on which days were worked.
- Aguinaldo and profit sharing: they use the days worked in the year.
- Labor lawsuits: the company must prove the working time.
Since 2026, the Federal Labor Law requires that record to be electronic, per person, with start and end time.
Common mistakes
- Using the UMA or minimum wage value from a previous year.
- Confusing daily salary, integrated salary and contribution base salary.
- Calculating benefits without knowing the days actually worked.
- Taking the legal minimums as if they were the maximum.
- Not keeping the backup of the calculation.
What to do now
- Confirm the current value for the year.
- Have each person's daily salary at hand.
- Check the days and hours worked in your record.
- Do the math and keep it.
- Validate it with your accountant.
Related terms
What is attendance control. Attendance control is any means of knowing who came to work and at what time.
Day shift: schedule and maximum length. The day shift is the one worked between 6:00 a.m. and 8:00 p.m.
What is NOM-035. NOM-035 is the STPS standard that requires identifying and preventing psychosocial risk factors at work, such as excessive workloads and long workdays.
Frequently asked questions
Is it the same as the integrated daily wage?
Not always. The SBC is for social security; the integrated salary is for labor severance payments.
Where does the data come from?
From the Federal Labor Law and from the official values published by INEGI and the National Minimum Wage Commission.
Do these values change every year?
Yes. The UMA is updated every February 1 and the minimum wage every January 1. Always confirm the current value.
Are the amounts gross or net?
Gross. They do not account for taxes or social security contributions.
Can I use this for my payroll?
It works as a reference. Your accountant should do or validate the payroll calculation.
Legal basis and sources
- Salary: articles 82 to 90 of the LFT.
- Social security: Social Security Law and INFONAVIT Law.
- Decree amending the Federal Labor Law on the reduction of the working week. Official Gazette of the Federation, May 1, 2026.
- Federal Labor Law, current text. Chamber of Deputies.
How we write this content. The Sicheca team writes it from the official text of the law. When something is not yet defined by the authority, we say so. It is general information and does not replace the advice of a lawyer or an accountant.