Costo Modalidad 40 2021
| Salario (UMA) | Salario mensual MXN | Costo mensual | Total anual |
|---|---|---|---|
| 1 | $2,724.45 | $274.49 | $3,293.88 |
| 2 | $5,448.90 | $548.98 | $6,587.76 |
| 3 | $8,173.35 | $823.47 | $9,881.64 |
| 4 | $10,897.80 | $1,097.95 | $13,175.40 |
| 5 | $13,622.25 | $1,372.44 | $16,469.28 |
| 6 | $16,346.70 | $1,646.93 | $19,763.16 |
| 7 | $19,071.15 | $1,921.42 | $23,057.04 |
| 8 | $21,795.60 | $2,195.90 | $26,350.80 |
| 9 | $24,520.05 | $2,470.39 | $29,644.68 |
| 10 | $27,244.50 | $2,744.88 | $32,938.56 |
| 11 | $29,968.95 | $3,019.37 | $36,232.44 |
| 12 | $32,693.40 | $3,293.85 | $39,526.20 |
| 13 | $35,417.85 | $3,568.34 | $42,820.08 |
| 14 | $38,142.30 | $3,842.83 | $46,113.96 |
| 15 | $40,866.75 | $4,117.33 | $49,407.96 |
| 16 | $43,591.20 | $4,391.82 | $52,701.84 |
| 17 | $46,315.65 | $4,666.31 | $55,995.72 |
| 18 | $49,040.10 | $4,940.80 | $59,289.60 |
| 19 | $51,764.55 | $5,215.28 | $62,583.36 |
| 20 | $54,489.00 | $5,489.77 | $65,877.24 |
| 21 | $57,213.45 | $5,764.26 | $69,171.12 |
| 22 | $59,937.90 | $6,038.75 | $72,465.00 |
| 23 | $62,662.35 | $6,313.24 | $75,758.88 |
| 24 | $65,386.80 | $6,587.72 | $79,052.64 |
| 25 (tope) | $68,111.25 | $6,862.21 | $82,346.52 |
Datos base 2021:
UMA mensual = $2,724.45 · Factor M40 = 10.075% (= 0.10075) · Tope mensual = 25 UMA = $68,111.25
Fórmula por UMA (Ejemplo: 15 UMA)
Paso 1. Salario mensual (MXN)
15 × 2,724.45 = 40,866.75
Paso 2. Costo mensual M40
40,866.75 × 0.10075 = 4,117.33
Paso 3. Costo anual (estimado)
4,117.33 × 12 = 49,407.96
Resultado:
15 UMA → Salario $40,866.75 · Costo mensual $4,117.33 · Anual $49,407.96
| 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 |
| $68,111.25 (tope) | $6,862.21 | $82,346.52 |
Datos base 2021:
UMA mensual = $2,724.45 · Factor M40 = 10.075% (= 0.10075) · Tope mensual = 25 UMA = $68,111.25
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 es una estimación; el INEGI publica el valor oficial cada enero (vigente desde febrero). El factor M40 corresponde al escalamiento previsto en la reforma.