{"id":230637,"date":"2026-05-12T21:38:11","date_gmt":"2026-05-12T21:38:11","guid":{"rendered":"https:\/\/nra.com.mx\/?p=230637"},"modified":"2026-05-12T21:38:11","modified_gmt":"2026-05-12T21:38:11","slug":"profit-sharing-for-employees-ptu-in-spanish-2","status":"publish","type":"post","link":"https:\/\/nra.com.mx\/en\/profit-sharing-for-employees-ptu-in-spanish-2\/","title":{"rendered":"Profit Sharing for Employees (PTU in Spanish)"},"content":{"rendered":"
In accordance with Article 123, Section A, Fraction IX of the Political Constitution of the United Mexican States (CPEUM), \u201cWorkers shall have the right to a participation in the profits of the enterprises\u2026\u201d.<\/div>\n
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The distribution must be executed within 60 calendar days following the filing of the annual tax return. All individuals or legal entities that have workers in their service are obliged to carry out this distribution, provided that they have generated profits.<\/div>\n
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  • During May, for legal entities.<\/li>\n
  • During June, for individuals with business activities.<\/li>\n<\/ul>\n
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    Determination of the profit sharing base<\/strong><\/span><\/div>\n
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    The base for calculating the profit sharing is the taxable income, in accordance with the Income Tax Law (LISR). The percentage to be distributed is 10% of said taxable income.<\/div>\n
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    It is important to consider that the unclaimed amount from the previous year shall be added to the distributable profit of the following fiscal year.<\/div>\n
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    Since the year 2021, a limitation on the maximum amount to be distributed to workers was established through the Federal Labor Law, which shall be the amount that is most favorable to each worker in accordance with the following:<\/div>\n
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    • Three months of the worker’s salary.<\/li>\n
    • The average of the PTU (Profit Sharing) received by the worker in the last three years.<\/li>\n<\/ul>\n
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      Calculations to be Performed by the Employer<\/strong><\/div>\n
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      Taking the above into consideration, employers will have to perform the following three calculations:<\/div>\n
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      1. Considering a total amount of profits to be distributed of 10% of the taxable profit according to the Income Tax Law.<\/li>\n
      2. Considering 3 months of salary, taking into account the last salary considered in the 2025 fiscal year.<\/li>\n
      3. The average of the PTU paid to each worker in the last three years.<\/li>\n<\/ol>\n
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        Calculation base<\/span><\/strong><\/div>\n
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        T<\/strong>ax<\/em>able Income Base (as per Income Tax Law)<\/strong><\/em><\/div>\n
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        PTU distribution calculation mechanics:<\/div>\n
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        Taxable profit<\/div>\n
        (minus) Non-deductible exempt provisions (Art. 28, Section XXX, Income tax law)<\/div>\n
        (equals) = Base for PTU calculation<\/div>\n
        (x) 10%<\/div>\n
        (equals) = PTU for fiscal year 2025<\/div>\n
        (+) Unclaimed PTU from 2024<\/div>\n
        (equals) = PTU to be paid in 2026 corresponding to fiscal year 2025<\/div>\n
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        Article 9 of the LISR states that, for the calculation of the taxable income, the PTU paid during the fiscal year shall not be deducted; this clarification is made in order to ensure that the PTU paid is not subtracted from the base used to determine the payment for said concept. Furthermore, outstanding tax losses from previous fiscal years shall not be deducted.<\/div>\n
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        Three Month Salary Base<\/strong><\/div>\n
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        For the calculation of the three-month salary base, the worker’s daily salary must be used, in strict compliance with the guidelines established by Articles 89 and 124 of the Federal Labor Law.<\/div>\n
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        Average PTU base of the last three years<\/strong><\/em><\/div>\n
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        The PTU paid to each worker in the last three fiscal years must be taken into consideration. The PTU paid for the last three years shall be added together, and the result shall be divided by three.<\/div>\n
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        It is imperative to perform these calculations on a personalized basis for each member of the payroll. The final amount to be paid will be the one resulting from comparing the general taxable base against the aforementioned caps, always applying the base or the limit that is most favorable to the worker.<\/div>\n
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        Amount of PTU to be paid in a fiscal year<\/strong><\/span><\/div>\n
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        The determination of the limits of three months of salary and the historical average over the last three years is a procedure that is only activated if the company generates a taxable profit, in accordance with the Political Constitution of the United Mexican States and the Income Tax Law.<\/div>\n
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        • When the amount of the PTU taxable base is less than the three months of salary or the average of the PTU paid in the last three years, then it shall be paid based on the calculation of the taxable base.<\/li>\n
        • If the amount of the three months of salary is less than the PTU\u2014considering the taxable base\u2014and is greater than the average of the PTU paid in the last three years, then the PTU shall be paid based on the three months of salary.<\/li>\n
        • If the amount of the average PTU of the last three years is less than the PTU considering the taxable base, and is greater than the three-month salary base, then the average of the PTU of the last three years shall be paid.<\/li>\n<\/ul>\n
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          Example table:<\/div>\n
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          \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0PTU by Tax\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 3-Month\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 3-Year\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0PTU to<\/div>\n
          \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Base\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Salary\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 PTU Avg\u00a0 \u00a0 \u00a0 \u00a0\u00a0Be Paid<\/div>\n
          \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0$\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 $\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 $\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 $\u00a0 \u00a0 \u00a0<\/div>\n
          \u00a0\u00a0<\/div>\n
          Worker 1\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a031,900\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 21,200\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 14,200\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 21,200<\/div>\n
          Worker 2\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a032,000\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 29,250\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 34,100\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 32,000<\/div>\n
          Worker 3\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a052,200\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 39,250\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 44,100\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 44,100<\/div>\n
          Worker 4\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a013,950\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 17,600\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 15,000\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 13,950<\/div>\n
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          Who is entitled to PTU<\/span><\/strong><\/div>\n
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          In accordance with current regulations, the collaborators eligible to receive PTU are:<\/div>\n
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