The Unit of Measure and Update (UMA) is an economic reference value used to calculate fines, penalties, credits, and various obligations established in federal, state, and municipal laws. Its purpose is to decouple these calculations from the minimum wage and allow for annual updates in line with inflation.
Meanwhile, the IMSS Unit of Measure (UMI) is a specific reference used exclusively to calculate contributions, pensions, and other concepts related to social security. Although its value is based on the UMA, its application is limited to the IMSS framework.
Proper use of the UMA and UMI is essential to avoid discrepancies in the calculation of obligations, reduce risks during audits or reviews, and ensure regulatory compliance in tax and social security matters.3
