PTU (participación de los trabajadores en las utilidades, or employee profit sharing) is a constitutional right in Mexico: every year the employer must distribute 10 % of the taxable income it reported among its employees. Here is how to get from that figure to each employee's amount.
Step 1. Determine the amount to distribute
Take the taxable income from the company's annual tax return for the year and apply 10 %. If there are unclaimed profit-sharing amounts from the previous year, add them.
Step 2. Split the amount in two halves
| Portion | Distributed according to |
|---|---|
| 50 % | Days worked by each employee during the year |
| 50 % | Salaries earned during the year |
For the salary half, use the daily base salary, excluding overtime, bonuses and other benefits. For trusted (confianza) employees, the salary is capped at that of the highest-paid unionized employee plus 20 %.
Step 3. Define who participates
- All employees participate, including those who left during the year.
- Directors, administrators and general managers do not participate.
- Temporary employees participate if they worked at least 60 days in the year.
- Sick leave, maternity leave and work-risk disability days count as days worked.
Step 4. Meet the deadline
| Type of employer | 2026 deadline |
|---|---|
| Legal entity (persona moral) | May 30 |
| Individual (persona física) | June 29 |
Step 5. Involve the joint committee
A committee made up of employee and employer representatives prepares the distribution project, which is posted in a visible place at the workplace.
Once the distribution is calculated, you still need to check the individual cap and the income tax; see PTU: the individual cap, exempt portion and ISR.
Legal basis
- Mexican Constitution, Article 123, section A, subsection IX.
- Federal Labor Law, Articles 117 to 131.
- ISR Law, Article 9 (taxable income).
- Resolution of the National Commission for PTU (10 %).
In Nomikhor you can calculate PTU automatically or enter it manually, run it as an extraordinary payroll with its ISR (federal income tax) and exempt portion, and stamp the CFDI payroll receipts with unlimited stamping.