Costo Modalidad 40 2022
| UMA | Salario mensual MXN | Costo mensual | Total anual |
|---|---|---|---|
| 1 | $2,925.09 | $294.70 | $3,536.40 |
| 2 | $5,850.18 | $589.41 | $7,072.92 |
| 3 | $8,775.27 | $884.11 | $10,609.32 |
| 4 | $11,700.36 | $1,178.81 | $14,145.72 |
| 5 | $14,625.45 | $1,473.51 | $17,682.12 |
| 6 | $17,550.54 | $1,768.22 | $21,218.64 |
| 7 | $20,475.63 | $2,062.92 | $24,755.04 |
| 8 | $23,400.72 | $2,357.62 | $28,291.44 |
| 9 | $26,325.81 | $2,652.33 | $31,827.96 |
| 10 | $29,250.90 | $2,947.03 | $35,364.36 |
| 11 | $32,175.99 | $3,241.73 | $38,900.76 |
| 12 | $35,101.08 | $3,536.43 | $42,437.16 |
| 13 | $38,026.17 | $3,831.14 | $45,973.68 |
| 14 | $40,951.26 | $4,125.84 | $49,510.08 |
| 15 | $43,876.35 | $4,420.54 | $53,046.48 |
| 16 | $46,801.44 | $4,715.25 | $56,583.00 |
| 17 | $49,726.53 | $5,009.95 | $60,119.40 |
| 18 | $52,651.62 | $5,304.65 | $63,655.80 |
| 19 | $55,576.71 | $5,599.35 | $67,192.20 |
| 20 | $58,501.80 | $5,894.06 | $70,728.72 |
| 21 | $61,426.89 | $6,188.76 | $74,265.12 |
| 22 | $64,351.98 | $6,483.46 | $77,801.52 |
| 23 | $67,277.07 | $6,778.16 | $81,337.92 |
| 24 | $70,202.16 | $7,072.87 | $84,874.44 |
| 25 (tope) | $73,127.25 | $7,367.57 | $88,410.84 |
Datos base 2022:
UMA mensual = $2,925.09 · Factor M40 = 10.075% (= 0.10075) · Tope mensual = 25 UMA = $73,127.25
Fórmula por UMA (Ejemplo: 15 UMA)
Paso 1. Salario mensual (MXN)
15 × 2,925.09 = 43,876.35
Paso 2. Costo mensual M40
43,876.35 × 0.10075 = 4,420.54
Paso 3. Costo anual (estimado)
4,420.54 × 12 = 53,046.48
Resultado:
15 UMA → Salario $43,876.35 · Costo mensual $4,420.54 · Anual $53,046.48
| 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 |
| $70,000 | $7,052.50 | $84,630.00 |
| $73,127.25 (tope) | $7,367.57 | $88,410.84 |
Datos base 2022:
UMA mensual = $2,925.09 · Factor M40 = 10.075% (= 0.10075) · Tope mensual = 25 UMA = $73,127.25
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.