Overview
- The decree modifying the employment subsidy was published in the Diario Oficial de la Federación on December 31, 2025, and is now in force.
- PRODECON clarified that for January 2026 the calculation applies a 15.59% factor to the 2025 UMA because the 2026 UMA takes effect on February 1.
- Workers qualify when their monthly income used for ISR does not exceed 11,492.66 pesos, establishing the primary beneficiary group for the support.
- Seniority bonuses, retirement payments, indemnities and other separation-related amounts are excluded from the income limit up to the monthly UMA multiplied by 15.02%.
- For pay periods shorter than a month, the subsidy uses the monthly UMA × 15.02% divided by 30.4 to obtain a daily amount, which is then multiplied by days paid.