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Mexico’s Unit of Measure and Update (“UMA”), new values to Increase on February 1, 2018

On January 10, 2018, Mexico’s National Institute of Statistics and Geography issued in the Official Gazette of the Federation the daily, monthly, and annual value of the Unit of Measure and Update (UMA) that will become effective on February 1, 2018.

The Law to Determine the Value of the Unit of Measure and Update provides a calculation method to determine and update the UMA’s value every year in Mexico. Beginning in February of 2018, the values will be the following:

  • Daily: Mex$80.06
  • Monthly: Mex$2,450.24
  • Annual: Mex$29,402.88
  • Daily: USD$4.21
  • Monthly: USD$128.96
  • Annual: USD$1,547.52

For reference only


As a consequence of the increase in the UMA and as provided by the Mexican Constitution, obligations required by federal, state, and local laws (such as tax deductibility, benefit integration, fines, governmental dues, contributions, rates, measures, rights, and others) will generally be directly related to the UMA.

In February of 2017, the Mexican Social Security Institute (IMSS) stated that employers must enroll and register their employees before said Institute with its current integrated salary, being capped at 25 times the UMA (Mex$80.06) and the lower limit the minimum wage (Mex$88.36). Therefore, as of February 1, 2018, the daily upper limit for integrated salary will be of Mex$2,015.00. (USD$106.05 per day)

Please consider that today numerous aspects of Mexican Social Security Law (such as contribution limits for illness and maternity insurance; limits for fees charged to the state for retirement insurance, old age pensions, and the pension amount guaranteed by insurance; limits on withdrawal rates for individual unemployment insurance accounts; limits on marriage and funeral grants; and limits on penalties for breaching the obligations stated by the law) are not yet determined whether they would be applicable under the UMA or the Minimum wage.  We will update you timely as to when utilize the UMA and when the Minimum wage for the above mentioned aspects.

© 2022, Ogletree, Deakins, Nash, Smoak & Stewart, P.C., All Rights Reserved.National Law Review, Volume VIII, Number 18

About this Author

Pietro Straulino-Rodriguez , Labor, Employment, Attorney, Ogletree Deakins Law Firm
Managing Partner

Pietro Straulino-Rodríguez is the managing partner of the Mexico City office of Ogletree Deakins. Before starting at Ogletree Deakins, Pietro worked for a number of years as a partner in private practice at a leading law firm in Mexico City in the firm’s Labor, Social Security and Immigration practice group. Previously he worked for a major labor boutique in Mexico City, in which he participated as an advisor and litigator in several matters. In addition, Pietro worked in the legal and government relations department of Ford Motor Company in Mexico. He has successfully combined his...

Ana Paula Delsol Espada, Ogletree Deakins Law Firm, Labor and Employment Law Attorney

Ana Paula Delsol Espada joined Ogletree Deakins in September of 2014. Previously, she worked in private practice at a leading law firm in Mexico City with the Labor, Social Security and Immigration Practice Group. She has also previously worked at the Civil Board on Altamira, Tamaulipas as an Agreements Secretary’s assistant from 2008 to 2010. Ana speaks both Spanish and English.