Under the Social Security law, the maximum base on which social contributions are calculated is set at 25 times the value of the UMA (Unit of Measurement and Upgrade) for all contributions.
As of 1 February 2023, the UMA is:
- Daily value: MXN 103.74 (MXN 96.22 in 2022)
- Monthly value: MXN 3,153.70 (MXN 2,925.09 in 2022)
- Annual value: MXN 37,844.40 (MXN 35,101.08 in 2022).
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