Costo Modalidad 40 2028
| UMA | Salario mensual MXN | Costo mensual | Total anual |
|---|---|---|---|
| 1 | $3,802.83 | $631.99 | $7,583.88 |
| 2 | $7,605.67 | $1,263.99 | $15,167.88 |
| 3 | $11,408.50 | $1,895.98 | $22,751.76 |
| 4 | $15,211.33 | $2,527.97 | $30,335.64 |
| 5 | $19,014.17 | $3,159.96 | $37,919.52 |
| 6 | $22,817.00 | $3,791.95 | $45,503.40 |
| 7 | $26,619.83 | $4,423.94 | $53,087.28 |
| 8 | $30,422.67 | $5,055.93 | $60,671.16 |
| 9 | $34,225.50 | $5,687.92 | $68,255.04 |
| 10 | $38,028.34 | $6,319.92 | $75,838.98 |
| 11 | $41,831.17 | $6,951.91 | $83,422.92 |
| 12 | $45,634.00 | $7,583.90 | $91,006.80 |
| 13 | $49,436.84 | $8,215.89 | $98,590.68 |
| 14 | $53,239.67 | $8,847.88 | $106,174.56 |
| 15 | $57,042.51 | $9,479.89 | $113,758.68 |
| 16 | $60,845.34 | $10,111.88 | $121,342.56 |
| 17 | $64,648.17 | $10,743.87 | $128,926.44 |
| 18 | $68,451.01 | $11,375.86 | $136,510.32 |
| 19 | $72,253.84 | $12,007.85 | $144,094.20 |
| 20 | $76,056.67 | $12,639.84 | $151,678.08 |
| 21 | $79,859.51 | $13,271.84 | $159,262.08 |
| 22 | $83,662.34 | $13,903.83 | $166,845.96 |
| 23 | $87,465.17 | $14,535.82 | $174,429.84 |
| 24 | $91,268.01 | $15,167.81 | $182,013.72 |
| 25 (tope) | $95,070.84 | $15,799.82 | $189,597.84 |
Datos base 2028 (estimado): UMA mensual = $3,802.83 · Factor M40 = 16.619% (= 0.16619) · Tope mensual = 25 UMA = $95,070.84
Fórmula por UMA (Ejemplo: 15 UMA)
Paso 1. Salario mensual (MXN): 15 × 3,802.83 = $57,042.51
Paso 2. Costo mensual M40: 57,042.51 × 0.16619 = $9,479.89
Paso 3. Costo anual (estimado): 9,479.89 × 12 = $113,758.68
Resultado: 15 UMA → Salario $57,042.51 · Costo mensual $9,479.89 · Anual $113,758.68
| Salario mensual MXN | Costo mensual | Total anual |
|---|---|---|
| $5,000.00 | $830.95 | $9,971.40 |
| $10,000.00 | $1,661.90 | $19,942.80 |
| $15,000.00 | $2,492.85 | $29,914.20 |
| $20,000.00 | $3,323.80 | $39,885.60 |
| $25,000.00 | $4,154.75 | $49,857.00 |
| $30,000.00 | $4,985.70 | $59,828.40 |
| $35,000.00 | $5,816.65 | $69,799.80 |
| $40,000.00 | $6,647.60 | $79,771.20 |
| $45,000.00 | $7,478.55 | $89,742.60 |
| $50,000.00 | $8,309.50 | $99,714.00 |
| $55,000.00 | $9,140.45 | $109,685.40 |
| $60,000.00 | $9,971.40 | $119,656.80 |
| $65,000.00 | $10,802.35 | $129,628.20 |
| $70,000.00 | $11,633.30 | $139,599.60 |
| $75,000.00 | $12,464.25 | $149,571.00 |
| $80,000.00 | $13,295.20 | $159,542.40 |
| $85,000.00 | $14,126.15 | $169,513.80 |
| $90,000.00 | $14,957.10 | $179,485.20 |
| $95,000.00 | $15,788.05 | $189,456.60 |
| $95,070.84 (tope) | $15,799.82 | $189,597.84 |
Datos base 2028 (estimado): UMA mensual = $3,802.83 · Factor M40 = 16.619% (= 0.16619) · Tope mensual = 25 UMA = $95,070.84
Fórmula por salario (Ejemplo: $25,000)
Paso 1. Costo mensual M40: 25,000 × 0.16619 = $4,154.75
Paso 2. Costo anual (estimado): 4,154.75 × 12 = $49,857.00
Resultado: $25,000 → Costo mensual $4,154.75 · Anual $49,857.00
Evolución del costo de la Modalidad 40
| 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; el valor oficial lo publica INEGI cada enero (vigente desde febrero). El factor M40 mostrado corresponde al escalamiento previsto.