Costo Modalidad 40 2024
| UMA | Salario mensual MXN | Costo mensual | Total anual |
|---|---|---|---|
| 1 | $3,300.53 | $404.51 | $4,854.12 |
| 2 | $6,601.06 | $809.03 | $9,708.36 |
| 3 | $9,901.59 | $1,213.54 | $14,562.48 |
| 4 | $13,202.12 | $1,618.05 | $19,416.60 |
| 5 | $16,502.65 | $2,022.56 | $24,270.72 |
| 6 | $19,803.18 | $2,427.08 | $29,124.96 |
| 7 | $23,103.71 | $2,831.59 | $33,979.08 |
| 8 | $26,404.24 | $3,236.10 | $38,833.20 |
| 9 | $29,704.77 | $3,640.62 | $43,687.44 |
| 10 | $33,005.30 | $4,045.13 | $48,541.56 |
| 11 | $36,305.83 | $4,449.64 | $53,395.68 |
| 12 | $39,606.36 | $4,854.12 | $58,249.44 |
| 13 | $42,906.89 | $5,258.63 | $63,103.56 |
| 14 | $46,207.42 | $5,663.15 | $67,957.80 |
| 15 | $49,507.95 | $6,067.69 | $72,812.28 |
| 16 | $52,808.48 | $6,472.20 | $77,666.40 |
| 17 | $56,109.01 | $6,876.71 | $82,520.52 |
| 18 | $59,409.54 | $7,281.22 | $87,374.64 |
| 19 | $62,710.07 | $7,685.74 | $92,228.88 |
| 20 | $66,010.60 | $8,090.25 | $97,083.00 |
| 21 | $69,311.13 | $8,494.76 | $101,937.12 |
| 22 | $72,611.66 | $8,899.27 | $106,791.24 |
| 23 | $75,912.19 | $9,303.79 | $111,645.48 |
| 24 | $79,212.72 | $9,708.30 | $116,499.60 |
| 25 (tope) | $82,513.25 | $10,112.82 | $121,353.84 |
Datos base 2024:
UMA mensual = $3,300.53 · Factor M40 = 12.256% (= 0.12256) · Tope mensual = 25 UMA = $82,513.25
Fórmula por UMA (Ejemplo: 15 UMA)
Paso 1. Salario mensual (MXN): 15 × 3,300.53 = 49,507.95
Paso 2. Costo mensual M40: 49,507.95 × 0.12256 = 6,067.69
Paso 3. Costo anual (estimado): 6,067.69 × 12 = 72,812.28
Resultado: 15 UMA → Salario $49,507.95 · Costo mensual $6,067.69 · Anual $72,812.28
| Salario mensual MXN | Costo mensual | Total anual |
|---|---|---|
| $5,000.00 | $612.80 | $7,353.60 |
| $10,000.00 | $1,225.60 | $14,707.20 |
| $15,000.00 | $1,838.40 | $22,060.80 |
| $20,000.00 | $2,451.20 | $29,414.40 |
| $25,000.00 | $3,064.00 | $36,768.00 |
| $30,000.00 | $3,676.80 | $44,121.60 |
| $35,000.00 | $4,289.60 | $51,475.20 |
| $40,000.00 | $4,902.40 | $58,828.80 |
| $45,000.00 | $5,515.20 | $66,182.40 |
| $50,000.00 | $6,128.00 | $73,536.00 |
| $55,000.00 | $6,740.80 | $80,889.60 |
| $60,000.00 | $7,353.60 | $88,243.20 |
| $65,000.00 | $7,966.40 | $95,596.80 |
| $70,000.00 | $8,579.20 | $102,950.40 |
| $75,000.00 | $9,192.00 | $110,304.00 |
| $80,000.00 | $9,804.80 | $117,657.60 |
| $82,513.25 (tope) | $10,112.82 | $121,353.84 |
Datos base 2024:
UMA mensual = $3,300.53 · Factor M40 = 12.256% (= 0.12256) · Tope mensual = 25 UMA = $82,513.25
Fórmula por salario (Ejemplo: $25,000)
Paso 1. Costo mensual M40: 25,000 × 0.12256 = 3,064.00
Paso 2. Costo anual (estimado): 3,064.00 × 12 = 36,768.00
Resultado: $25,000 → Costo mensual $3,064.00 · Anual $36,768.00
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.