IMSS Caps Modalidad 40 Contributions, Limiting Pension Top‑Ups

Overview

• The IMSS announced operational changes on October 21 that took effect on October 22, 2026 and limit new Modalidad 40 registrations to a declared base equal to the worker's last Salario Base de Cotización plus at most one UMA.
• People already enrolled in Modalidad 40 before October 22 will keep their weeks, contribution records and the conditions under which they registered, the IMSS says.
• The new rules bar direct moves from Modalidad 10 into Modalidad 40 and move the enrollment process to a fully digital platform to prevent in‑person processing.
• Labor observers and columnists warn the cap will cut the main route by which long‑service workers under the 1973 law could raise their pensions and say the change could face legal challenges.
• The IMSS describes the limit as temporary, giving itself six months for actuarial study and another six months to propose permanent rules as part of an effort to close gaps that let intermediaries finance artificially high contributions.