On October 21, 2026, the Agreement ACDO.AS2.HCT.101026/302.P.DG was published in the Official Gazette of the Federation (Diario Oficial de la Federación), establishing temporary measures concerning Voluntary Continuation in the Compulsory Social Security Regime, commonly known as IMSS Modality 40.
This scheme allows individuals who have ceased contributing to the compulsory social security regime to continue making contributions under the terms established in the Social Security Law. Changes to enrollment conditions are relevant for individuals considering this option as part of their retirement planning.
Key Aspects of the Agreement
1. Applicable salary for new enrollments
Previously, applicants could elect a contribution salary higher than their last registered salary, subject to the statutory limit of 25 Measurement and Update Units (Unidades de Medida y Actualización, UMA). Under the measures described in the agreement, new applications will use the last registered salary at the time of termination of compulsory coverage as the reference point, with the possibility of increasing it by up to one UMA.
2. Status of existing enrollees
The agreement establishes protective measures for individuals already enrolled in Modality 40, particularly regarding credited contribution weeks and reported contribution salaries. The scope of these measures must be assessed in accordance with the circumstances and conditions specified in the agreement.
In the event of termination of coverage, interruption of payments, or a new enrollment application, the applicable conditions must be reviewed on a case-by-case basis to determine the resulting implications.
3. Implementation and follow-up
The temporary measures are stated to apply as of October 22, 2026.
Additionally, the IMSS Finance Directorate is expected to analyze their financial implications within six months following the issuance of the agreement.
Once that analysis has been received, the Legal Directorate will have six months to coordinate a proposal for regulatory amendments and submit it to the IMSS Technical Council.
4. Enrollment through digital channels
The agreement instructs the IMSS to make the necessary adjustments to ensure that enrollment is carried out exclusively through digital mechanisms that guarantee the traceability and consistency of affiliation records. It also provides for the development of a service channel to review exceptional cases arising from the implementation of these measures.
5. Compatibility with other social security coverage schemes
Individuals who are or become enrolled in the compulsory social security regime as independent workers, pursuant to Article 13, Section I, of the Social Security Law, may not simultaneously enroll in Voluntary Continuation.
Source: Agreement ACDO.AS2.HCT.101026/302.P.DG, published in the Official Gazette of the Federation on October 21, 2026.
J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics contained in this agreement.
If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com.
