Before you run the first payroll of the year, make sure your system has the new values loaded. An outdated UMA or minimum wage leads to wrong social security contributions, over- or under-withholding and benefits with incorrect exemptions. Here are the 2026 figures used most often in Mexican payroll, all in one place.
The UMA and when it changes
The UMA (Unidad de Medida y Actualización, Mexico's official unit of measure for fees, caps and exemptions) replaced the minimum wage as the reference for calculating obligations under federal law. INEGI publishes it every year, with one important detail: the new value takes effect on February 1. All of January is still calculated with the previous year's UMA.
| Value | Daily | Monthly | Annual |
|---|---|---|---|
| UMA 2026 (from February 1) | $117.31 | $3,566.22 | $42,794.64 |
| UMA 2025 (used in January 2026) | $113.14 | $3,439.46 | $41,273.52 |
The monthly value is the daily value times 30.4; the annual value is the monthly value times 12.
2026 minimum wage
| Zone | Daily minimum wage |
|---|---|
| General | $315.04 |
| Northern Border Free Zone | $440.87 |
This figure is more than the lowest legal pay: it is also the floor for the contribution base salary, it decides who gets overtime fully exempt, and it determines who has no income tax withheld for earning only the minimum.
IMSS reference values
IMSS is the Mexican Social Security Institute, which collects employer and employee contributions.
| Item | 2026 value |
|---|---|
| Maximum contribution base salary (25 UMA) | $2,932.75 per day |
| Threshold for the sickness and maternity surplus contribution (3 UMA) | $351.93 per day |
| Fixed contribution (20.40% of the UMA) | $23.93 per day contributed |
| Minimum integration factor (first year of service) | 1.0493 |
| Grocery vouchers excluded from the base (up to 40% of the UMA) | $46.92 per day |
Most common income tax (ISR) exemptions
ISR is Mexico's income tax, withheld by the employer on wages.
| Payment | 2026 exempt amount |
|---|---|
| Aguinaldo, the mandatory year-end bonus (30 UMA per year) | $3,519.30 |
| Vacation premium (15 UMA per year) | $1,759.65 |
| PTU, mandatory profit sharing (15 UMA per year) | $1,759.65 |
| Sunday premium (1 UMA per Sunday) | $117.31 |
| Double-time overtime (up to 5 UMA per week) | $586.55 |
| Separation payments (90 UMA per year of service) | $10,557.90 per year |
| Social welfare benefits: income cap (7 annual UMA) | $299,562.48 |
Employment subsidy
In 2026 the monthly employment subsidy is 15.02% of the monthly UMA: $535.65. It applies to workers with taxable income of up to $11,492.66 in the month. Watch out for January: that month uses the 2025 UMA at 15.59%, which gives $536.21. To see how it fits into withholding, read the 2026 ISR tax table and employment subsidy.
Things to check
- Load the new minimum wage starting with the first January payroll.
- The UMA changes only from February payments: in January, exemptions and caps use the 2025 UMA.
- Make sure no employee contributes below the integrated minimum wage or above 25 UMA.
Legal basis
- Constitution, Article 26, Section B, and the Law to Determine the Value of the UMA.
- Federal Labor Law, Articles 90 to 97 (minimum wage), and the 2026 resolution of the National Minimum Wage Commission.
- Social Security Law, Articles 27, 28 and 106 (contribution base salary, cap and fixed contribution).
- Income Tax Law, Article 93 (exempt income), and the employment subsidy decree.
In Nomikhor you don't have to enter these figures yourself: tax tables, minimum wages, UMA and UMI come up to date, and ISR, IMSS and state payroll tax (ISN) are calculated automatically, with taxable and exempt amounts split using the value that applies on each date.