PTU (workers’ profit sharing) is not a bonus. It is a constitutional labor right. The employer splits a pool taken from the company’s taxable profit (LFT arts. 117 and 120; LISR art. 9). That pool is cut into two equal halves (art. 123): one by days worked and one by cash wages for the year.
Calculate my PTU → · Mexico aguinaldo →
Pool $40,000, 365 days at $400, everyone’s bases 545 days and $236,000 → $25,767.38. Three-month cap $36,000. ISR-exempt $4,725.60 (15 × $315.04).
How your amount is built
The percentage that sizes the pool is set by the National Commission (arts. 117 and 120). This note does not publish that percentage. What is statute, and does not change every year, is the split among workers.
Your share = (pool ÷ 2) × (your days ÷ everyone’s days)
Your share = (pool ÷ 2) × (your yearly cash wage ÷ everyone’s yearly cash wages)
Wage here is the cash daily wage only. Aguinaldo, vacation premium, overtime and the other art. 84 benefits are out (art. 124). If pay is variable, use the year’s average.
Two coworkers
Pool already set: $40,000. Half: $20,000.
| Ana | Bruno | |
|---|---|---|
| Days in the year | 365 | 180 |
| Daily wage | $400 | $500 |
| Yearly cash wage | $146,000 | $90,000 |
| Days half | $13,394.50 | $6,605.50 |
| Wage half | $12,372.88 | $7,627.12 |
| PTU | $25,767.38 | $14,232.62 |
| 3-month cap | $36,000 | $45,000 |
Neither hits the cap. If Ana had come out above $36,000, art. 127-VIII would leave her at 3 months of her wage or her last-3-year PTU average, whichever favors her.
When it is paid
Article 122 gives 60 days from the date the employer must pay the annual tax, even if an objection is pending.
- Legal entity on a calendar year: the annual return is due within 3 months after 31 December (LISR art. 9) → 31 March. Sixty days later is 30 May.
- Individual with business income: the annual return is in April (LISR art. 150). The 60 days land in late June.
Amounts not claimed in the year are added to next year’s pool (art. 122, last paragraph).
Who is out (or capped)
- Directors, administrators and general managers: do not participate (art. 127-I).
- Domestic workers: do not participate (art. 127-VI).
- Temporary workers: only if they worked 60 days in the year (art. 127-VII).
- Trusted employees (not general management): they participate, but their wage for the split cannot exceed the highest union wage + 20% (art. 127-II).
- New company: first year excepted; two years if the product is new (art. 126-I and II).
- IMSS and non-profit private-assistance institutions: excepted (art. 126-IV and V).
Maternity leave and temporary work-risk disability count as active service (art. 127-IV).
ISR: 15 minimum-wage days, not UMA
PTU is exempt up to 15 days of the general minimum wage for the worker’s geographic area (LISR art. 93-XIV). The excess is accumulated and withheld.
With the 2026 general minimum ($315.04 a day, CONASAMI):
| Line | Amount |
|---|---|
| Exempt cap (15 × $315.04) | $4,725.60 |
| Ana’s PTU | $25,767.38 |
| Taxable excess | $21,041.78 |
On the northern border the 2026 minimum is $440.87; that area’s exempt cap is 15 × $440.87 = $6,613.05. This note does not compute withholding on the excess: use the art. 96 tariff on your payroll.
Within 60 days of the date the employer must pay the annual tax (LFT art. 122). Calendar-year legal entity: return by 31 March (LISR art. 9) → 30 May. Individual: April return (LISR art. 150) → late June.
Yes, in proportion to your days and cash wages (art. 123). Temporary workers need 60 days (art. 127-VII).
No. The aguinaldo is 15 days of salary, paid before 20 December, and does not depend on company profit. PTU comes from taxable profit and is split 50/50 by days and wages.
Not labor or tax advice. Pool, commission percentage, two employers or a payroll CFDI: confirm with your mixed commission, an accountant or PROFEDET.
Sources
- Federal Labor Law, articles 117 to 127 (PDF, Cámara de Diputados)
- Income Tax Law, articles 9, 93-XIV and 150 (PDF, Cámara de Diputados)
- 2026 minimum wage: CONASAMI · PROFEDET
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