On January 09 2025 was published the update to the Measurement and Updating Unit (UMA) in the Official Federal Gazette. This update shall enter into force on February 1, 2025, reflecting an increase of 4.21 percent compared to the previous year.

The new daily, monthly, and annual values of the UMA for 2025 shall be as follows:

In accordance with the Law for Determining the Value of the Measurement and Updating Unit, the UMA is understood as the economic reference in Mexican pesos used to determine the amount of payments for obligations and scenarios provided for in federal and state laws, as well as in the legal provisions derived therefrom.

Consequently, the UMA has implications in labor, tax, and social security matters. Additionally, it serves to quantify the amount of various penalties for non-compliance to which employers may be subject.

The Labor, Social Security, and Immigration Practice Group at Sánchez Devanny has the knowledge and experience to provide guidance in compliance with labor and social security regulations.

This content was jointly prepared by Alfredo Kupfer-Domínguez ([email protected]), Hugo Adolfo Gutiérrez-Flores ([email protected]), and Marcelo Rodríguez-Lara ([email protected]).