Legal decision No. 2020651 issued by the Eighteenth Collegiate
Court in Administrative Matters of the First Circuit was published
in the Judicial Gazette on September 20, 2019, in which it is
determined that given their nature, both, the daily contribution
and the pensions limit on social security, must be calculated with
the minimum wage and not the Unit of Measurement and Update
(UMA).
As you remember, on January 27, 2016, the Political Constitution
was modified to de-index the salary as a basis for calculating
obligations outside labor matters. In particular, the Technical
Council of the Mexican Social Security Institute (IMSS) issued a
resolution establishing that the worker-employer contributions, as
well as the limit of the pensions would be calculated based on the
UMA, ceasing to use the minimum wage as a reference for that
effect.
