On January 7, 2022, the National Institute of Statistics, Geography, and Informatics (INEGI), in press release NUM 10/22, announced the value of the Measurement and Updating Unit (UMA) for 2022.

The new UMA will be in force from February 1, 2022, to January 31, 2023. Compared to the previous year it increased by 7.36%.

The UMA is used as the unit of account, index, base, measure, or economic reference in pesos to determine the amount of payment of the obligations provided for in federal and state laws, for example:

• The exemptions applicable to the calculation of the Contribution Base Salary (SBC) mentioned in article 27 of the Social Security Law and the maximum amount that the SBC will have.

• In determining worker-employer social security contributions.

• The exemptions applicable to calculating income tax (ISR) for wages and salaries.

• In determining fines for non-compliance with employer obligations.

If you require more information regarding this topic, contact us. We will be pleased to assist you.