Costo de la Modalidad 40 IMSS en 2026
Costo de la Modalidad 40 durante 2026
(Vigente del 01 de febrero del 2026 al 31 de diciembre del 2026)
Desliza para ver todos los datos
| Valor UMA diaria 2026 |
UMAs | SBC diario (pesos) |
Costo % | Costo diario Mod. 40 (MXN) |
Costo mes 28 días (MXN) |
Costo mes 30 días (MXN) |
Costo mes 31 días (MXN) |
|---|---|---|---|---|---|---|---|
| $117.31 | 3 | $351.93 | 14.438% | $50.81 | $1,422.73 | $1,524.35 | $1,575.16 |
| 4 | $469.24 | $67.75 | $1,896.97 | $2,032.47 | $2,100.22 | ||
| 5 | $586.55 | $84.69 | $2,371.21 | $2,540.58 | $2,625.27 | ||
| 6 | $703.86 | $101.62 | $2,845.45 | $3,048.70 | $3,150.32 | ||
| 7 | $821.17 | $118.56 | $3,319.69 | $3,556.82 | $3,675.38 | ||
| 8 | $938.48 | $135.50 | $3,793.94 | $4,064.93 | $4,200.43 | ||
| 9 | $1,055.79 | $152.43 | $4,268.18 | $4,573.05 | $4,725.48 | ||
| 10 | $1,173.10 | $169.37 | $4,742.42 | $5,081.17 | $5,250.54 | ||
| 11 | $1,290.41 | $186.31 | $5,216.66 | $5,589.28 | $5,775.59 | ||
| 12 | $1,407.72 | $203.25 | $5,690.91 | $6,097.40 | $6,300.65 | ||
| 13 | $1,525.03 | $220.18 | $6,165.15 | $6,605.51 | $6,825.70 | ||
| 14 | $1,642.34 | $237.12 | $6,639.39 | $7,113.63 | $7,350.75 | ||
| 15 | $1,759.65 | $254.06 | $7,113.63 | $7,621.75 | $7,875.81 | ||
| 16 | $1,876.96 | $271.00 | $7,587.87 | $8,129.86 | $8,400.86 | ||
| 17 | $1,994.27 | $287.93 | $8,062.12 | $8,637.98 | $8,925.91 | ||
| 18 | $2,111.58 | $304.87 | $8,536.36 | $9,146.10 | $9,450.97 | ||
| 19 | $2,228.89 | $321.81 | $9,010.60 | $9,654.21 | $9,976.02 | ||
| 20 | $2,346.20 | $338.74 | $9,484.84 | $10,162.33 | $10,501.08 | ||
| 21 | $2,463.51 | $355.68 | $9,959.08 | $10,670.45 | $11,026.13 | ||
| 22 | $2,580.82 | $372.62 | $10,433.33 | $11,178.56 | $11,551.18 | ||
| 23 | $2,698.13 | $389.56 | $10,907.57 | $11,686.68 | $12,076.24 | ||
| 24 | $2,815.44 | $406.49 | $11,381.81 | $12,194.80 | $12,601.29 | ||
| 25 | $2,932.75 | $423.43 | $11,856.05 | $12,702.91 | $13,126.34 |
Fuente: todopension.com — Datos vigentes del 01 de febrero al 31 de diciembre de 2026
Ejemplo de pago 20 UMAs, según la tabla:
- Salario base diario: 20 × $117.31 = $2,346.20
- Costo diario: $2,346.20 × 14.438% = $338.74
- Costo mensual (30 días): $338.74 × 30 = $10,162.33
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 | 117.31 | 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 2027 a 2030 la UMA diaria es una estimación en función de la tendencia; el valor oficial lo publica INEGI cada enero (aplica desde febrero). El factor M40 mostrado corresponde al escalamiento previsto en la reforma.