Costo Modalidad 40 2023
| UMA | Salario mensual MXN | Costo mensual | Total anual |
|---|---|---|---|
| 1 | $3,153.70 | $352.14 | $4,225.71 |
| 2 | $6,307.40 | $704.28 | $8,451.41 |
| 3 | $9,461.10 | $1,056.43 | $12,677.12 |
| 4 | $12,614.80 | $1,408.57 | $16,902.82 |
| 5 | $15,768.50 | $1,760.71 | $21,128.53 |
| 6 | $18,922.20 | $2,112.85 | $25,354.23 |
| 7 | $22,075.90 | $2,464.99 | $29,579.94 |
| 8 | $25,229.60 | $2,817.14 | $33,805.65 |
| 9 | $28,383.30 | $3,169.28 | $38,031.35 |
| 10 | $31,537.00 | $3,521.42 | $42,257.06 |
| 11 | $34,690.70 | $3,873.56 | $46,482.76 |
| 12 | $37,844.40 | $4,225.71 | $50,708.47 |
| 13 | $40,998.10 | $4,577.85 | $54,934.17 |
| 14 | $44,151.80 | $4,929.99 | $59,159.88 |
| 15 | $47,305.50 | $5,282.13 | $63,385.59 |
| 16 | $50,459.20 | $5,634.27 | $67,611.29 |
| 17 | $53,612.90 | $5,986.42 | $71,837.00 |
| 18 | $56,766.60 | $6,338.56 | $76,062.70 |
| 19 | $59,920.30 | $6,690.70 | $80,288.41 |
| 20 | $63,074.00 | $7,042.84 | $84,514.11 |
| 21 | $66,227.70 | $7,394.98 | $88,739.82 |
| 22 | $69,381.40 | $7,747.13 | $92,965.53 |
| 23 | $72,535.10 | $8,099.27 | $97,191.23 |
| 24 | $75,688.80 | $8,451.41 | $101,416.94 |
| 25 (tope) | $78,842.50 | $8,803.55 | $105,642.64 |
Datos base 2023:
UMA mensual = $3,153.70 · Factor M40 = 11.166% (= 0.11166) · Tope mensual = 25 UMA = $78,842.50
Fórmula por UMA (Ejemplo: 15 UMA)
Paso 1. Salario mensual (MXN)
15 × 3,153.70 = 47,305.50
Paso 2. Costo mensual M40
47,305.50 × 0.11166 = 5,282.13
Paso 3. Costo anual (estimado)
5,282.13 × 12 = 63,385.59
Resultado:
15 UMA → Salario $47,305.50 · Costo mensual $5,282.13 · Anual $63,385.59
| Salario mensual MXN | Costo mensual | Total anual |
|---|---|---|
| $5,000 | $558.30 | $6,699.60 |
| $10,000 | $1,116.60 | $13,399.20 |
| $15,000 | $1,674.90 | $20,098.80 |
| $20,000 | $2,233.20 | $26,798.40 |
| $25,000 | $2,791.50 | $33,498.00 |
| $30,000 | $3,349.80 | $40,197.60 |
| $35,000 | $3,908.10 | $46,897.20 |
| $40,000 | $4,466.40 | $53,596.80 |
| $45,000 | $5,024.70 | $60,296.40 |
| $50,000 | $5,583.00 | $66,996.00 |
| $55,000 | $6,141.30 | $73,695.60 |
| $60,000 | $6,699.60 | $80,395.20 |
| $65,000 | $7,257.90 | $87,094.80 |
| $70,000 | $7,816.20 | $93,794.40 |
| $75,000 | $8,374.50 | $100,494.00 |
| $78,842.50 (tope) | $8,803.55 | $105,642.64 |
Datos base 2023:
UMA mensual = $3,153.70 · Factor M40 = 11.166% (= 0.11166) · Tope mensual = 25 UMA = $78,842.50
Fórmula por salario (Ejemplo: $25,000)
Paso 1. Costo mensual M40
25,000 × 0.11166 = 2,791.50
Paso 2. Costo anual (estimado)
2,791.50 × 12 = 33,498.00
Resultado:
$25,000 → Costo mensual $2,791.50 · Anual $33,498.00
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).