As of February 1st, 2025, the new values of the Unit of Measurement and Update (UMA, as per its Spanish acronym) will take effect, as published on January 10th, 2025, in the Official Gazette of the Federation. This adjustment represents a 4.21% increase compared to the 2024 value:

New UMA Values for 2025
Daily Value: $113.14 MXN
Monthly Value: $3,439.46 MXN
Annual Value: $41,273.52 MXN

What is UMA, and why is it important?

UMA was created as an economic indicator to replace the minimum wage in the calculation of tax obligations, fines, mortgage loans, social benefits, and other concepts. This decouples labor income from these obligations, ensuring that increases in the minimum wage exclusively benefit workers without automatically raising tax or economic burdens.

UMA is calculated considering the year-over-year variation of the National Consumer Price Index (INPC, as per its Spanish acronym) corresponding to December of the previous year. This ensures that UMA reflects current economic conditions.

Impact on Individuals and Legal Entities

The increase in UMA will have significant repercussions across various areas. For individuals and legal entities, it will result in higher payments for taxes, fees, and contributions calculated based on this indicator, as well as increases in administrative fines imposed by different authorities. Regarding social benefits, the limits and amounts of benefits calculated in UMA, such as pensions, social security contributions, and scholarships, will be adjusted. Furthermore, mortgage loans tied to UMA will also see changes in monthly payments. Additionally, the caps on allowable tax deductions, such as supplementary retirement contributions, will increase in line with the new UMA value.

At Calderón Marín, we are committed to assisting you in understanding and implementing these updates, helping you comply with your obligations and minimize any potential negative impacts.

Contact us for any questions or to receive personalized guidance on this change!