Costo Modalidad 40 2027
| UMA | Salario mensual MXN | Costo mensual | Total anual |
|---|---|---|---|
| 1 | $3,663.43 | $568.86 | $6,826.29 |
| 2 | $7,326.86 | $1,137.72 | $13,652.58 |
| 3 | $10,990.29 | $1,706.57 | $20,478.88 |
| 4 | $14,653.73 | $2,275.43 | $27,305.17 |
| 5 | $18,317.16 | $2,844.29 | $34,131.46 |
| 6 | $21,980.59 | $3,413.15 | $40,957.75 |
| 7 | $25,644.02 | $3,982.01 | $47,784.05 |
| 8 | $29,307.45 | $4,550.86 | $54,610.34 |
| 9 | $32,970.88 | $5,119.72 | $61,436.63 |
| 10 | $36,634.32 | $5,688.58 | $68,262.92 |
| 11 | $40,297.75 | $6,257.44 | $75,089.21 |
| 12 | $43,961.18 | $6,826.29 | $81,915.50 |
| 13 | $47,624.61 | $7,395.15 | $88,741.79 |
| 14 | $51,288.04 | $7,964.01 | $95,568.08 |
| 15 | $54,951.47 | $8,532.86 | $102,394.38 |
| 16 | $58,614.90 | $9,101.72 | $109,220.67 |
| 17 | $62,278.33 | $9,670.58 | $116,046.96 |
| 18 | $65,941.76 | $10,239.44 | $122,873.25 |
| 19 | $69,605.19 | $10,808.29 | $129,699.54 |
| 20 | $73,268.63 | $11,377.15 | $136,525.83 |
| 21 | $76,932.06 | $11,946.01 | $143,352.12 |
| 22 | $80,595.49 | $12,514.87 | $150,178.41 |
| 23 | $84,258.92 | $13,083.72 | $157,004.70 |
| 24 | $87,922.35 | $13,652.58 | $163,831.00 |
| 25 (tope) | $91,585.79 | $14,221.44 | $170,657.30 |
Datos base 2027 (estimado): UMA mensual = $3,663.43 · Factor M40 = 15.528% (= 0.15528) · Tope mensual = 25 UMA = $91,585.79
Fórmula por UMA (Ejemplo: 15 UMA)
Paso 1. Salario mensual (MXN): 15 × 3,663.43 = $54,951.47
Paso 2. Costo mensual M40: 54,951.47 × 0.15528 = $8,532.86
Paso 3. Costo anual (estimado): 8,532.86 × 12 = $102,394.38
Resultado: 15 UMA → Salario $54,951.47 · Costo mensual $8,532.86 · Anual $102,394.38
| Salario mensual MXN | Costo mensual | Total anual |
|---|---|---|
| $5,000.00 | $776.40 | $9,316.80 |
| $10,000.00 | $1,552.80 | $18,633.60 |
| $15,000.00 | $2,329.20 | $27,950.40 |
| $20,000.00 | $3,105.60 | $37,267.20 |
| $25,000.00 | $3,882.00 | $46,584.00 |
| $30,000.00 | $4,658.40 | $55,900.80 |
| $35,000.00 | $5,434.80 | $65,217.60 |
| $40,000.00 | $6,211.20 | $74,534.40 |
| $45,000.00 | $6,987.60 | $83,851.20 |
| $50,000.00 | $7,764.00 | $93,168.00 |
| $55,000.00 | $8,540.40 | $102,484.80 |
| $60,000.00 | $9,316.80 | $111,801.60 |
| $65,000.00 | $10,093.20 | $121,118.40 |
| $70,000.00 | $10,869.60 | $130,435.20 |
| $75,000.00 | $11,646.00 | $139,752.00 |
| $80,000.00 | $12,422.40 | $149,068.80 |
| $85,000.00 | $13,198.80 | $158,385.60 |
| $90,000.00 | $13,975.20 | $167,702.40 |
| $91,585.79 (tope) | $14,221.44 | $170,657.30 |
Datos base 2027 (estimado): UMA mensual = $3,663.43 · Factor M40 = 15.528% (= 0.15528) · Tope mensual = 25 UMA = $91,585.79
Fórmula por salario (Ejemplo: $25,000)
Paso 1. Costo mensual M40: 25,000 × 0.15528 = $3,882.00
Paso 2. Costo anual (estimado): 3,882.00 × 12 = $46,584.00
Resultado: $25,000 → Costo mensual $3,882.00 · Anual $46,584.00
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 proyección con base en la tendencia; el valor oficial lo publica INEGI cada enero (aplica desde febrero). El factor M40 mostrado corresponde al escalamiento previsto en la reforma.