On January 8, 2026, Mexico's National Institute of Statistics and Geography published the new values for the Updated Metric Unit (“Unidad de Medida y Actualización,” or “UMA”) that will take effect on February 1, 2026, as provided by Article 5 of the Law to determine the value of the UMA. The UMA serves as the basis to calculate the payments, obligations, or penalties that are owed to the government, whether under federal or state law. Its updated value is published on an annual basis.
The values of the UMA for 2026 will be as follows:
|
Year |
Daily |
Monthly |
Annual |
|---|---|---|---|
|
2026 |
$117.31 MXN |
$3,566.22 MXN |
$42,794.64 MXN |
The variation from the 2025 UMA is +3.69%.
The UMA was adopted as an economic reference in 2016. Before this, the minimum wage was used to calculate payment obligations and sanctions. Any reference to the minimum wage that is maintained in the legislation or the legal system and that is not related to employment relationships or payments derived from employment relationships, will be understood as a reference to the UMA, which will be the new value that must be considered for the payment of obligations according to federal and state laws.
Accordingly, it is important for employers to review their individual and collective work contracts to ascertain how the UMA will impact the social security benefits agreed upon by the parties. Likewise, employers should review and adjust their payroll practices as appropriate to comply with UMA-related requirements.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
