IMSS Restricts Modalidad 40 Salary and Retroactive Payments

The Mexican Social Security Institute (IMSS) has restricted the salary workers can use to join the voluntary continuation scheme known as Modalidad 40. New members may now enroll only with their last salary upon leaving an employer, or that amount plus one Unit of Measurement and Update (UMA).

The Technical Council agreement, published in the Official Gazette of the Federation on October 21, also bans retroactive enrollments. New incorporations must take place exclusively from the date of the application.

“The changes are outside the legal framework.”

The agreement additionally requires an evaluation of the scheme's financial impact and a regulatory modification proposal to ensure its viability. Modalidad 40 itself does not disappear, but conditions for new incorporations have changed.

Social security specialist Ricardo Martínez Rojas said the changes fall outside the legal framework and that any restriction of insured rights must be made through a legal reform applied prospectively.

Senator Claudia Anaya Mota questioned the council's authority to suspend specific legal provisions through an administrative agreement. Senate Presiding Board President Higinio Martínez referred the matter to the Political Coordination Board for review.

Applications must now be processed exclusively through digital channels.