Overview
- IMSS and PENSIONISSSTE published consolidated 2026 guidance clarifying who can use Modalidad 40 and how to calculate costs for voluntary pension contributions.
- Eligibility requires having been given baja from IMSS, at least 52 weeks cotizadas in the five years before that baja, and filing within 12 months of the baja.
- Enrollees choose a Salario Base de Cotización that cannot be lower than their last registered salary or higher than 25 times the UMA, a cap now emphasized in 2026 materials.
- Registration can be done online with CURP, NSS and email or in person, IMSS typically answers in about five business days, and retroactive enrollment is allowed if back payments, updates and surcharges are paid.
- Workers must pay the full quotas themselves with monthly, bimonthly or annual options and face cancellation after missed payments; the 2020 reform raised Cesantía y Vejez rates in staged increases through 2030 which raises the short‑term cost for potential long‑term pension gains.