Employees in Mexico who are unable to work due to a non-work-related injury or illness and who have contributed to the social security system for at least 4 weeks are eligible for paid sick leave through the Social Security Institute (IMSS). This benefit provides 60% of the employee’s regular wage starting from the fourth day of illness, for up to 52 weeks, and it can be extended for an additional 52 weeks if necessary.
For occupational diseases and accidents, the benefit is 100% of the employee's salary. The types of leave and their durations under the Social Security Law (SSL) include:
In Mexico, employees are eligible for paid sick leave through the Social Security Institute (IMSS) if they meet the following conditions:
For general illnesses and non-work-related accidents, the IMSS pays benefits equivalent to 65% of the employee’s registered salary. These benefits are paid starting from the fourth day of absence and continue for the duration of the leave authorized by the IMSS.
For work-related injuries and accidents, the IMSS covers 100% of the registered salary from the first day of the injury or accident.
For non-work related diagnoses in Mexico:
For work-related diagnoses:
Please see the following link for more information on sick leave (https://www.imss.gob.mx/).
To apply for sick leave in Mexico, the supported employee must follow these steps:
The employer is responsible for registering the leave order in their systems and internal controls. However, it is important to note that the processing of the incapacity is the responsibility of the supported employee, and the employer is not involved with the IMSS in this matter.
Please be aware that sick leaves issued by private doctors are not accepted; only medical incapacities issued by the IMSS will be considered valid.
How long is sick leave?
There is no limited time to take sick leave, the sick leaves depend on the illness and the incapacity order from IMSS. All medical incapacities are established in an official document provided by IMMS, which states the number of days the employee should rest.
What are the eligibility rules for sick leave?
Employees unable to work because of a non-work-related injury or illness and who have made payments into the social security system for the 4 weeks before the condition developed are eligible for paid sick leave through the Social Security Institute.
How is sick leave payment calculated?
For non-work related diagnosis:
The benefit, which is 60% of an employee's regular wage, is paid from the fourth day of the illness for up to 52 weeks and may be extended for another 52 weeks. IMMS pays 60% of salary for general illness leaves, for other considerations, please see here.
For work-related diagnosis:
IMSS will cover 100% of the employee's pay during the sick leave term.