New Unit of Measure and Update (UMA), applicable as of febraury 01, 2023
New Unit of Measure and Update (UMA), applicable as of febraury 01, 2023

On January 10, 2023, the National Institute of Statistics and Geography, [in Spanish: el Instituto Nacional de Estadística y Geografía], published in the Official Gazette of the Federation, [in Spanish:  el Diario Oficial de la Federación], the daily, monthly, and annual values of the Unit of Measure and Update, [in Spanish: la Unidad de Medida y Actualización], which will be in force as of February 01 of this year, whose values are as follows: 

Year Daily Monthly Annually
2023 $103.74 $3,153.70 $37,844.40
2022 $96.22 $2,925.09 $35,101.08

It’s important to mention that the percentage increase in the UMA values, with regard to current values in 2022, was 7.82%.

We must bear in mind that the Unit of Measure and Update is used as an accounting unit, index, base, measurement, or reference to determine the assigned value of payment obligations and provisions foreseen in federal and state laws, such as:

  • Assessment of employer/worker dues 
  • Those that are exempt, applicable when calculating the Daily Contribution Wage, [in Spanish: el Salario Base de Cotización], (SBC), as mentioned in Article 27 of the  Social Security Act, [in Spanish: LSS], as well as the upper limit of the Daily Contribution Wage (DCW), according to the provisions of Article 28 of the Social Security Act
  • Those that are exempt, applicable when calculating Income Tax, [in Spanish: Impuesto Sobre la Renta], (ISR), on wages and earnings
  • In the assessment of penalties for non-compliance with employer obligations 

In view of the aforementioned, it is obvious that this increase will have a significant impact on the finances of companies. Therefore, it is highly recommended that an evaluation be performed in order to address its effects.

Please contact us if you require any additional information or an impact analysis regarding the said changes. We will gladly assist you with any inquiry you might have:


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