Costo Modalidad 40 2020
| UMA | Salario mensual MXN | Costo mensual | Total anual |
|---|---|---|---|
| 1 | $2,641.15 | $266.10 | $3,193.20 |
| 2 | $5,282.30 | $532.19 | $6,386.28 |
| 3 | $7,923.45 | $798.29 | $9,579.48 |
| 4 | $10,564.60 | $1,064.38 | $12,772.56 |
| 5 | $13,205.75 | $1,330.48 | $15,965.76 |
| 6 | $15,846.90 | $1,596.58 | $19,158.96 |
| 7 | $18,488.05 | $1,862.67 | $22,352.04 |
| 8 | $21,129.20 | $2,128.77 | $25,545.24 |
| 9 | $23,770.35 | $2,394.86 | $28,738.32 |
| 10 | $26,411.50 | $2,660.96 | $31,931.52 |
| 11 | $29,052.65 | $2,927.05 | $35,124.60 |
| 12 | $31,693.80 | $3,193.15 | $38,317.80 |
| 13 | $34,334.95 | $3,459.25 | $41,511.00 |
| 14 | $36,976.10 | $3,725.34 | $44,704.08 |
| 15 | $39,617.25 | $3,991.44 | $47,897.28 |
| 16 | $42,258.40 | $4,257.53 | $51,090.36 |
| 17 | $44,899.55 | $4,523.63 | $54,283.56 |
| 18 | $47,540.70 | $4,789.72 | $57,476.64 |
| 19 | $50,181.85 | $5,055.82 | $60,669.84 |
| 20 | $52,823.00 | $5,321.92 | $63,863.04 |
| 21 | $55,464.15 | $5,588.01 | $67,056.12 |
| 22 | $58,105.30 | $5,854.11 | $70,249.32 |
| 23 | $60,746.45 | $6,120.20 | $73,442.40 |
| 24 | $63,387.60 | $6,386.30 | $76,635.60 |
| 25 (tope) | $66,028.75 | $6,652.40 | $79,828.80 |
Datos base 2020:
UMA mensual = $2,641.15 · Factor M40 = 10.075% (= 0.10075) · Tope mensual = 25 UMA = $66,028.75
Fórmula por UMA (Ejemplo: 15 UMA)
Paso 1. Salario mensual (MXN)
15×2,641.15=39,617.25
Paso 2. Costo mensual M40
39,617.25×0.10075=3,991.4
Paso 3. Costo anual (estimado)
3,991.44×12=47,897.28
Resultado:
15 UMA → Salario $39,617.25 · Costo mensual $3,991.44 · Anual $47,897.28
| Salario mensual MXN | Costo mensual | Total anual |
|---|---|---|
| $5,000 | $503.75 | $6,045.00 |
| $10,000 | $1,007.50 | $12,090.00 |
| $15,000 | $1,511.25 | $18,135.00 |
| $20,000 | $2,015.00 | $24,180.00 |
| $25,000 | $2,518.75 | $30,225.00 |
| $30,000 | $3,022.50 | $36,270.00 |
| $35,000 | $3,526.25 | $42,315.00 |
| $40,000 | $4,030.00 | $48,360.00 |
| $45,000 | $4,533.75 | $54,405.00 |
| $50,000 | $5,037.50 | $60,450.00 |
| $55,000 | $5,541.25 | $66,495.00 |
| $60,000 | $6,045.00 | $72,540.00 |
| $65,000 | $6,548.75 | $78,585.00 |
| $66,028.75 (tope) | $6,652.40 | $79,828.80 |
Datos base 2020:
UMA mensual = $2,641.15 · Factor M40 = 10.075% (= 0.10075) · Tope mensual = 25 UMA = $66,028.75
Fórmula por salario (Ejemplo: $25,000)
Paso 1. Costo mensual M40
25,000×0.10075=2,518.75
Paso 2. Costo anual (estimado)
2,518.75×12=30,225.00
Resultado:
$25,000 → Costo mensual $2,518.75 · Anual $30,225.00
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 mostrada es una estimación; el INEGI publica el valor oficial cada enero (vigente desde febrero). El factor M40 mostrado corresponde al escalamiento previsto en la reforma.