Glossary · 3 min read
What the UMA is and how much it is worth
Short answer
The UMA is the Unit of Measure and Update: the reference in pesos for calculating fines, fees and procedures. In 2026 it is worth $117.31 per day, $3,566.22 per month and $42,794.64 per year.
What it is for
Laws set amounts in UMA so they do not have to be amended every year. Labor fines, for example, are expressed in UMA.
Who sets it
INEGI updates it with inflation and it takes effect every February 1.
| 2026 UMA | Value |
|---|---|
| Daily | $117.31 |
| Monthly | $3,566.22 |
| Annual | $42,794.64 |
INEGI. In effect from February 1, 2026 to January 31, 2027.
How to do the math by hand
Multiply the amount of UMA by the corresponding value. For example, 50 daily UMA is 50 × $117.31 = $5,865.50, and 100 UMA is $11,731.
UMA and minimum wage are not the same
Since 2016, fines and fees are no longer calculated in minimum wages.
Why everything starts with the working-time record
Almost every labor calculation starts from the same data point: how many hours and which days each person worked. If that data is uncertain, so is everything else.
- Overtime: it is paid according to the hours of each week.
- Sunday premium and rest days worked: they depend on which days were worked.
- Aguinaldo and profit sharing: they use the days worked in the year.
- Labor lawsuits: the company must prove the working time.
Since 2026, the Federal Labor Law requires that record to be electronic, per person, with start and end time.
Common mistakes
- Using the UMA or minimum wage value from a previous year.
- Confusing daily salary, integrated salary and contribution base salary.
- Calculating benefits without knowing the days actually worked.
- Taking the legal minimums as if they were the maximum.
- Not keeping the backup of the calculation.
What to do now
- Confirm the current value for the year.
- Have each person's daily salary at hand.
- Check the days and hours worked in your record.
- Do the math and keep it.
- Validate it with your accountant.
Related terms
What the STPS is and what it does. The STPS is the Ministry of Labor and Social Welfare.
What is a labor severance payment (liquidación). The liquidación is what is paid when the company ends the employment relationship without just cause.
Vacations by law: how many days are owed. With one year of work, 12 days of vacation are owed.
Frequently asked questions
How much are 250 UMA?
$29,327.50 with the 2026 UMA.
How much are 5,000 UMA?
$586,550 with the 2026 UMA.
Are the amounts gross or net?
Gross. They do not account for taxes or social security contributions.
Can I use this for my payroll?
It works as a reference. Your accountant should do or validate the payroll calculation.
Where does the data come from?
From the Federal Labor Law and from the official values published by INEGI and the National Minimum Wage Commission.
Legal basis and sources
- UMA value: INEGI, published every January in the Official Gazette of the Federation.
- Decree amending the Federal Labor Law on the reduction of the working week. Official Gazette of the Federation, May 1, 2026.
- Federal Labor Law, current text. Chamber of Deputies.
How we write this content. The Sicheca team writes it from the official text of the law. When something is not yet defined by the authority, we say so. It is general information and does not replace the advice of a lawyer or an accountant.