Costo Modalidad 40 2025
| UMA | Salario mensual MXN | Costo mensual | Total anual |
|---|---|---|---|
| 1 | $3,439.46 | $459.06 | $5,508.72 |
| 2 | $6,878.92 | $918.13 | $11,017.56 |
| 3 | $10,318.38 | $1,377.19 | $16,526.28 |
| 4 | $13,757.84 | $1,836.26 | $22,035.12 |
| 5 | $17,197.30 | $2,295.32 | $27,543.84 |
| 6 | $20,636.76 | $2,754.39 | $33,052.68 |
| 7 | $24,076.22 | $3,213.45 | $38,561.40 |
| 8 | $27,515.68 | $3,672.52 | $44,070.24 |
| 9 | $30,955.14 | $4,131.58 | $49,578.96 |
| 10 | $34,394.60 | $4,590.65 | $55,087.80 |
| 11 | $37,834.06 | $5,049.71 | $60,596.52 |
| 12 | $41,273.52 | $5,508.78 | $66,105.36 |
| 13 | $44,712.98 | $5,967.84 | $71,614.08 |
| 14 | $48,152.44 | $6,426.91 | $77,122.92 |
| 15 | $51,591.90 | $6,885.97 | $82,631.64 |
| 16 | $55,031.36 | $7,345.04 | $88,140.48 |
| 17 | $58,470.82 | $7,804.10 | $93,649.20 |
| 18 | $61,910.28 | $8,263.17 | $99,158.04 |
| 19 | $65,349.74 | $8,722.23 | $104,666.76 |
| 20 | $68,789.20 | $9,181.30 | $110,175.60 |
| 21 | $72,228.66 | $9,640.36 | $115,684.32 |
| 22 | $75,668.12 | $10,099.43 | $121,193.16 |
| 23 | $79,107.58 | $10,558.49 | $126,701.88 |
| 24 | $82,547.04 | $11,017.56 | $132,210.72 |
| 25 (tope) | $85,986.50 | $11,476.62 | $137,719.44 |
Datos base 2025:
UMA mensual = $3,439.46 · Factor M40 = 13.347% (= 0.13347) · Tope mensual = 25 UMA = $85,986.50
Fórmula por UMA (Ejemplo: 15 UMA)
Paso 1. Salario mensual (MXN): 15 × 3,439.46 = 51,591.90
Paso 2. Costo mensual M40: 51,591.90 × 0.13347 = 6,885.97
Paso 3. Costo anual (estimado): 6,885.97 × 12 = 82,631.64
Resultado: 15 UMA → Salario $51,591.90 · Costo mensual $6,885.97 · Anual $82,631.64
| Salario mensual MXN | Costo mensual | Total anual |
|---|---|---|
| $5,000 | $667.35 | $8,008.20 |
| $10,000 | $1,334.70 | $16,016.40 |
| $15,000 | $2,002.05 | $24,024.60 |
| $20,000 | $2,669.40 | $32,032.80 |
| $25,000 | $3,336.75 | $40,041.00 |
| $30,000 | $4,004.10 | $48,049.20 |
| $35,000 | $4,671.45 | $56,057.40 |
| $40,000 | $5,338.80 | $64,065.60 |
| $45,000 | $6,006.15 | $72,073.80 |
| $50,000 | $6,673.50 | $80,082.00 |
| $55,000 | $7,340.85 | $88,090.20 |
| $60,000 | $8,008.20 | $96,098.40 |
| $65,000 | $8,675.55 | $104,106.60 |
| $70,000 | $9,342.90 | $112,114.80 |
| $75,000 | $10,010.25 | $120,123.00 |
| $80,000 | $10,677.60 | $128,131.20 |
| $85,000 | $11,344.95 | $136,139.40 |
| $85,986.50 (tope) | $11,476.62 | $137,719.44 |
Datos base 2025:
UMA mensual = $3,439.46 · Factor M40 = 13.347% (= 0.13347) · Tope mensual = 25 UMA = $85,986.50
Fórmula por salario (Ejemplo: $25,000)
Paso 1. Costo mensual M40: 25,000 × 0.13347 = 3,336.75
Paso 2. Costo anual (estimado): 3,336.75 × 12 = 40,041.00
Resultado: $25,000 → Costo mensual $3,336.75 · Anual $40,041.00
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).