Quick Hits
- Mexico’s Unit of Measure (UMA) is updated annually and is mostly used to establish amounts that must be paid for penalties imposed by Mexican authorities.
- Employers must consider this unit to comply with the penalties and verify which unit is applicable.
Daily, Monthly, and Annual Amounts
Each year, the National Institute of Statistics and Geography calculates this unit and sets the amounts on a daily, monthly, and annual basis. The UMA amounts for 2026 will increase by 3.69 percent over the 2025 amounts and are as follows:
- Daily: $117.31 MXN, increased from $113.14 in 2025 (approximately $6.55 USD, up from $6.49 USD in 2025)
- Monthly: $3,566.22 MXN, increased from $3,439.46 in 2025 (approximately $199.01 USD, up from $197.41 USD in 2025)
- Annual: $42,794.64 MXN, increased from $41,273.52 in 2025 (approximately $2,388.45 USD, up from $2,368.94 USD in 2025)
The increase in the UMA has direct implications for the payment of penalties, fines, and other contributions related to employers’ breach of their labor and employment obligations.
Ogletree Deakins’ Mexico City office will continue to monitor developments and will provide updates on the Cross-Border and Mexico blogs as additional information becomes available.
Pietro Straulino-Rodríguez is the managing partner of the Mexico City office of Ogletree Deakins.
Natalia Merino Moreno is an associate in the Mexico City office of Ogletree Deakins.
María José Bladinieres is a law clerk in the Mexico City office of Ogletree Deakins.
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