Costo Modalidad 40 2027

Costo Modalidad 40 - 2027 (por UMA) — Estimado

Costo por UMAs — 2027

Estimado

UMA	Salario mensual MXN	Costo mensual	Total anual
1	$3,663.43	$568.86	$6,826.29
2	$7,326.86	$1,137.72	$13,652.58
3	$10,990.29	$1,706.57	$20,478.88
4	$14,653.73	$2,275.43	$27,305.17
5	$18,317.16	$2,844.29	$34,131.46
6	$21,980.59	$3,413.15	$40,957.75
7	$25,644.02	$3,982.01	$47,784.05
8	$29,307.45	$4,550.86	$54,610.34
9	$32,970.88	$5,119.72	$61,436.63
10	$36,634.32	$5,688.58	$68,262.92
11	$40,297.75	$6,257.44	$75,089.21
12	$43,961.18	$6,826.29	$81,915.50
13	$47,624.61	$7,395.15	$88,741.79
14	$51,288.04	$7,964.01	$95,568.08
15	$54,951.47	$8,532.86	$102,394.38
16	$58,614.90	$9,101.72	$109,220.67
17	$62,278.33	$9,670.58	$116,046.96
18	$65,941.76	$10,239.44	$122,873.25
19	$69,605.19	$10,808.29	$129,699.54
20	$73,268.63	$11,377.15	$136,525.83
21	$76,932.06	$11,946.01	$143,352.12
22	$80,595.49	$12,514.87	$150,178.41
23	$84,258.92	$13,083.72	$157,004.70
24	$87,922.35	$13,652.58	$163,831.00
25 (tope)	$91,585.79	$14,221.44	$170,657.30

Nota (estimado): UMA 2027 diaria proyectada $120.507619 → UMA mensual $3,663.43 (120.507619 × 30.4). Factor M40: 15.528% (programado). El INEGI publica la UMA oficial en enero (vigente desde febrero). Los montos reales pueden variar por días naturales del mes.

Datos base 2027 (estimado): UMA mensual = $3,663.43 · Factor M40 = 15.528% (= 0.15528) · Tope mensual = 25 UMA = $91,585.79

Fórmula por UMA (Ejemplo: 15 UMA)
Paso 1. Salario mensual (MXN): 15 × 3,663.43 = $54,951.47
Paso 2. Costo mensual M40: 54,951.47 × 0.15528 = $8,532.86
Paso 3. Costo anual (estimado): 8,532.86 × 12 = $102,394.38
Resultado: 15 UMA → Salario $54,951.47 · Costo mensual $8,532.86 · Anual $102,394.38

Costo Modalidad 40 - 2027 (por salario) — Estimado

Costo por salario (MXN) — 2027

Estimado

Salario mensual MXN	Costo mensual	Total anual
$5,000.00	$776.40	$9,316.80
$10,000.00	$1,552.80	$18,633.60
$15,000.00	$2,329.20	$27,950.40
$20,000.00	$3,105.60	$37,267.20
$25,000.00	$3,882.00	$46,584.00
$30,000.00	$4,658.40	$55,900.80
$35,000.00	$5,434.80	$65,217.60
$40,000.00	$6,211.20	$74,534.40
$45,000.00	$6,987.60	$83,851.20
$50,000.00	$7,764.00	$93,168.00
$55,000.00	$8,540.40	$102,484.80
$60,000.00	$9,316.80	$111,801.60
$65,000.00	$10,093.20	$121,118.40
$70,000.00	$10,869.60	$130,435.20
$75,000.00	$11,646.00	$139,752.00
$80,000.00	$12,422.40	$149,068.80
$85,000.00	$13,198.80	$158,385.60
$90,000.00	$13,975.20	$167,702.40
$91,585.79 (tope)	$14,221.44	$170,657.30

Nota (estimado): Cálculo con factor 15.528% y UMA 2027 proyectada. Tope legal: 25 UMA (mensual). Cuando INEGI publique la UMA oficial de 2027 (enero, vigente desde febrero) actualiza los importes.

Datos base 2027 (estimado): UMA mensual = $3,663.43 · Factor M40 = 15.528% (= 0.15528) · Tope mensual = 25 UMA = $91,585.79

Fórmula por salario (Ejemplo: $25,000)
Paso 1. Costo mensual M40: 25,000 × 0.15528 = $3,882.00
Paso 2. Costo anual (estimado): 3,882.00 × 12 = $46,584.00
Resultado: $25,000 → Costo mensual $3,882.00 · Anual $46,584.00

Evolución del costo de la Modalidad 40

UMA y Factor M40 — 2020–2030 (Año base: 2027 — Estimado)

UMA y Factor M40 — 2020–2030 Año base: 2027 (estimado)

Año	UMA diaria (MXN)	Factor M40 (%)
2020	86.88	10.075%
2021	89.62	10.075%
2022	96.22	10.075%
2023	103.74	11.166%
2024	108.57	12.256%
2025	113.14	13.347%
2026	115.92 estimado	14.438%
2027	120.507619 estimado	15.528%
2028	125.0932143 estimado	16.619%
2029	129.6788095 estimado	17.709%
2030	134.2644048 estimado	18.800%

Nota: De 2026 a 2030 la UMA diaria es una proyección con base en la tendencia; el valor oficial lo publica INEGI cada enero (aplica desde febrero). El factor M40 mostrado corresponde al escalamiento previsto en la reforma.