New UMA Value for 2026
The Unidad de Medida y Actualización (UMA) is one of the most important indicators in Mexico’s payroll and tax system. Every year, the National Institute of Statistics and Geography (INEGI) updates the UMA to reflect inflation and economic conditions.
For employers, changes to the UMA directly affect social security contributions, payroll calculations, statutory benefits, tax thresholds, fines, and severance payments. Understanding the new UMA value for 2026 is essential to maintain compliance and accurately budget employment costs.
Updated UMA Value for 2025
As of February 1, 2026, the new UMA Value for 2025 is:
Daily UMA: MXN 117.31
Employers must update payroll systems to reflect these values. Payroll taxes, social security contributions (IMSS), and INFONAVIT housing loans use the UMA as a reference. Accurate payroll calculations ensure compliance with Mexican labor laws.
Comparison: 2025 vs 2026
| Year | Daily UMA | Monthly UMA | Annual UMA |
| 2025 | MXN 113.14 | MXN 3,439.46 | MXN 41,273.52 |
| 2026 | MXN 117.58 | MXN 3,574.36 | MXN 42,892.32 |
📌 Why Does the UMA Value Matter?
The UMA serves as a legal reference unit across Mexico. Many labor, tax, and social security obligations are calculated using UMA-based formulas rather than the minimum wage.
For employers, the UMA directly affects:
- IMSS social security contributions
- INFONAVIT housing fund obligations
- Retirement savings contributions (SAR)
- Severance and labor settlements
- Certain tax exemptions and deductions
- Government fines and penalties
- Caps applicable to employee benefits
Because of this, even a modest annual increase can significantly affect payroll costs, particularly for companies with large workforces.
💡 Pro Tip: Employers should review all employee contracts and benefit plans that use UMA-based calculations.
How the 2026 UMA Update Affects Employers
Employers must adjust payroll systems to align with the UMA Value for 2026. Errors in calculations can lead to non-compliance and unexpected costs. Here’s what companies need to do:
- Update Payroll Software: Ensure payroll systems use the latest UMA values for tax and benefits calculations.
- Review Employee Benefits: Adjust social security contributions, INFONAVIT payments, and severance pay to comply with UMA 2026.
- Monitor Legal Updates: Stay informed about labor law changes linked to UMA adjustments.
Financial Impact of the UMA Value for 2026
The UMA increase will affect employer costs in several ways:
- Higher Social Security Contributions: Employers must contribute more to IMSS, INFONAVIT, and AFORE (retirement funds).
- Increased Payroll Taxes: Deductions based on UMA will change, affecting net salaries and total payroll expenses.
- Revised Severance Pay Calculations: Employers must ensure severance payments align with the new UMA value.
Companies should analyze payroll budgets and adjust financial plans accordingly. Payroll experts can help businesses optimize costs while staying compliant.
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Navigating payroll compliance in Mexico requires staying ahead of regulatory updates like the UMA Value for 2025.
At Europortage, we simplify payroll processing, tax compliance, and workforce management in Mexico and Latin America. Our Employer of Record (EOR) services help businesses manage payroll updates, tax changes, and compliance with ease.
📩 Contact us today to ensure your payroll and compliance processes align with the new UMA 2025 regulations!
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