On  January  08,  the  National  Institute of Statistics and Geography, [in Spanish: el   Instituto   Nacional   de   Estadística y Geograf ía] (INEGI), published the daily, monthly, and annual values of the New Unit of Measure and Update, [in Spanish: la Unidad de Medida y Actualización] (UMA), the same that will come into force as of February 1 of the current year. Their values are as follows:

It is important to note that the percentage increase in the values of the Unit of Measure and Update (UMA) regarding their present value in 2025 was 3.69%

The UMA is the unit of account, index unit, base unit, unit of measurement, or economic reference in pesos for assessing the payment amount  of  the  obligations  and  provisions as set forth in federal and state laws, as well as in the judicial provisions arising f rom the former; some of which are listed below:

• Assessment of employer/worker dues.
• What applies to the calculation of the Daily Contribution Wage, [in Spanish: el Salario Base de Cotización] (SBC), that is mentioned in Article 27 of the Social Security Act, [in Spanish: La Ley de Seguro Social] (LSS), as well as the upper limit of the Daily Contribution Wage, according to the provisions of Article 28 of the Social Security Act.
• Exemptions that are applicable to the calculation  of  Income  Tax  on  wages and earnings.
• Assessment  of  penalties  for  defaults in employer-related obligations.

As previously stated, this increase will have a  major  impact  on  the  financial  health of companies. Consequently, it is highly recommended that an analysis be performed in order to assess such an impact.

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.