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In Mexico, the “Unidad de Medida y Actualización” (UMA) is the economic reference in Mexican pesos used to determine the amount of employer obligations’ payments. These assumptions are set forth in federal laws, the laws of federal entities, and legal provisions.
The index is updated every year, and it increased by 4.21% in 2025 compared to the previous year. This will be reflected in the increase in the payment of fines and other obligations established by federal and state laws, which includes international companies that formally employ in Mexico.
The “Unidad de Medida y Actualización” was created in 2016 to replace the old scheme of “Veces Salario Mínimo” (VSM). The new rate will come into force on February 1, 2025.
The “Unidad de Medida y Actualización” value
The UMA’s monthly value is calculated by multiplying its daily value by 30.4 times, and its annual value is calculated by multiplying its monthly value by 12.
| Year | Daily (MXN) | Monthly (MXN) | Yearly (MXN) |
| 2025 | $ 113.14 | $ 3,439.46 | $ 41,273.52 |
| 2024 | $ 108.57 | $ 3,300.53 | $ 39,606.36 |
| 2023 | $ 103.74 | $ 3,153.70 | $ 37,844.40 |
| 2022 | $ 96.22 | $ 2,925.09 | $ 35,101.08 |
| 2021 | $ 89.62 | $ 2,724.45 | $ 32,693.40 |
| 2020 | $ 86.88 | $ 2,641.15 | $ 31,693.80 |
| 2019 | $ 84.49 | $ 2,568.50 | $ 30,822.00 |
| 2018 | $ 80.60 | $ 2,450.24 | $ 29,402.88 |
| 2017 | $ 75.49 | $ 2,294.90 | $ 27,538.80 |
| 2016 | $ 73.04 | $ 2,220.42 | $ 26,645.04 |
Stay compliant with Mexican laws
In Mexico, payroll operations must comply with various legislation, including the Federal Labor Law, the Mexican Social Security Institute Law, and the Federal Tax Code. Anyone hiring in the country must be aware of these norms to avoid penalties for non-compliance.
Working with a payroll outsourcing provider in Mexico guarantees that payments to all professionals based in the country are reliably administered, including statutory bonuses required by law that may change over time. Such are the cases for the new aguinaldo in Mexico approved in 2023 or the new minimum wage from 2025.
A provider of payroll services in Mexico can take on a significant range of responsibilities, such as contracts, documents, wages, work hours, bonuses, the “Unidad de Medida y Actualización” index, and so on.
Additionally, an Employer of Record in Mexico is another comprehensive solution. As part of its standard service, it provides payroll and other administrative services for all professionals hired on your behalf.
So not only is payroll and related compliance taken care of but those professionals are officially employed by the EOR in the eyes of local authorities, meaning that the vast majority of liability related to being an employer sits with them.
An EOR takes the burden of logistics, compliance, and even major expenses off your plate, and leaves you free to focus on running your businesss.
