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IMSS alertModalidad 40: new rules in force since October 22, 2026. New enrollments can no longer be retroactive, and the wage is limited to your last registered wage (or one UMA more). Temporary measures under review.See what changes →
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In force · temporary measures

Modalidad 40: what changed on October 22, 2026

The IMSS limited how people can enter or re-enter the Voluntary Continuation regime. Here is the essentials, with sources, without alarm.

Alerts

Latest

Oct 22, 2026 · New

Modalidad 40: new rules for new enrollments

No retroactivity, digital filing and wage limited to the last registered (or one UMA more). Those already enrolled keep their conditions.

Source: DOF via press (Expansión, El Financiero, Merca2.0)
Feb 1, 2026

2026 UMA: $117.31 daily, $42,794.64 annual

The deduction cap for a personal retirement plan is the lesser of 10% of your income and 5 annual UMA: $213,973.20 in 2026.

Source: INEGI (3.69% increase vs. 2025)
Jan–Aug 2026

Remittances to Mexico: US$41.8 billion

Up 2.2% year over year versus the same period of 2025. In August they fell 3.6% year over year.

Source: Banxico, preliminary figure
Modalidad 40

The essentials in one minute

Who is affected: people who want to enroll for the first time or re-enroll after their period ends, especially those who planned to raise their contribution wage before retiring.

What changed

  • Contribution wage. New applications contribute at the last wage registered when leaving the mandatory regime, or that amount plus one UMA. Never below the minimum wage.
  • No retroactivity. Coverage starts on the date you file the application.
  • Digital filing. Enrollment is done through the institution’s digital channels; the IMSS must set up a channel for special cases.
  • Incompatibility. It cannot be held together with enrollment as an Independent Worker (Art. 13, sec. I, Social Security Law).

What does not change

  • Those already enrolled before October 22 keep their conditions until the period they contracted ends.
  • Weeks contributed and wages actually paid still count toward your pension.
  • Eligibility requirements do not change: 52 weeks contributed in the five years before leaving, and applying within five years of separation.
  • Modalidad 40 is not eliminated, nor are pensions already granted.

These are temporary measures

  • Agreement ACDO.AS2.HCT.101026/302.P.DG of the IMSS Technical Council, approved October 10 and published in the DOF on October 21, 2026.
  • The IMSS has up to six months to analyze the financial impact and then six more to propose regulatory changes. The rules may change.

Timeline

  • Oct 10, 2026The Technical Council approves the agreement.
  • Oct 21, 2026Published in the Diario Oficial de la Federación.
  • Oct 22, 2026The new rules take effect for new enrollments and re-enrollments.
  • Through Apr 2027Six-month window for the IMSS financial analysis (counted from October 10).

What this means for your retirement

If your plan was to raise your contribution wage with Modalidad 40 after leaving a job, the new rules reduce that margin for new applications. A personal retirement plan is not the same as Modalidad 40 and does not replace it, but it is a piece you control. It is worth checking whether your retirement depends on a single source.

This reading is our interpretation, not a conclusion of the agreement.

I want to review my retirement plan

I will only write to schedule. You can ask me to stop whenever you like.

Sources: Summary based on press coverage citing the agreement published in the DOF; verify the official text in the DOF and at imss.gob.mx. We are not the IMSS and do not give legal advice.

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