2.2.4 Unit of Measurement and Updating (UMA)
The Mexican government maintains an administrative value known as the unidad de medida y actualización UMA (unit of measurement and updating) which is used as part of social insurance contribution calculations. The following formula is used:
Daily UMA × 40%
This formula determines the maximum value of benefits that can be provided free of IMSS, INFONAVIT, social insurance contributions and ISN (employer payroll tax, see 1.4). The rates for UMA can be found atINEGI and is MXN 96.22 per calendar day in 2022 (MXN 89.62 in 2021).
UMA is an economic reference used for:
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