Mexico PTU calculator: your share of the pool
PTU is not a bonus and it is not the aguinaldo. It is the right to share in the company’s profits (LFT arts. 117 and 120). You enter the already-determined pool; this tool does not invent the national commission percentage. The split among workers is in the statute and does not change every year: two equal halves (art. 123).
Pool $40,000, 365 days at $400 a day, everyone else’s bases 545 days and $236,000 → your PTU is $25,767.38. Three-month cap: $36,000. ISR-exempt: 15 × $315.04 = $4,725.60.
Same Ana / Bruno walkthrough → · Mexico aguinaldo →
Not labor, tax or PROFEDET advice. Directors, general managers and domestic workers do not participate (art. 127-I and VI). Confirm the pool and the bases with your mixed commission.
How it is calculated
Your share = (pool ÷ 2) × (your days ÷ everyone’s days)
Your share = (pool ÷ 2) × (your daily wage × your days ÷ everyone’s cash wages)
Wage here is the cash daily wage only. Aguinaldo, vacation premium and overtime are out. If you are paid monthly, use monthly ÷ 30 (the same art. 89 convention as the other Mexico calculators).
Article 127-VIII caps the amount at 3 months of your wage or your last-3-year PTU average, whichever favors you. Temporary workers enter only if they reached 60 days (art. 127-VII).
Ana example (the calculator default)
| Line | Math | Amount |
|---|---|---|
| Half of the pool | 40,000 ÷ 2 | $20,000.00 |
| Days half | 20,000 × 365 ÷ 545 | $13,394.50 |
| Wage half | 20,000 × 146,000 ÷ 236,000 | $12,372.88 |
| PTU | 13,394.50 + 12,372.88 | $25,767.38 |
ISR: 15 minimum-wage days, not UMA
PTU is exempt up to 15 days of the general minimum wage for your geographic area (LISR art. 93-XIV). In 2026 (CONASAMI): general zone $315.04 → $4,725.60; northern border $440.87 → $6,613.05. The excess is taxable; this page does not compute withholding.
Within 60 days of the date the employer must pay the annual tax (LFT art. 122). Calendar-year corporation: 30 May. Individual: late June.
Yes, in proportion to your days and cash wages (art. 123). Temporary workers need 60 days.
No. The Mexico aguinaldo is 15 days of salary, paid before 20 December, and does not depend on company profit.
Sources
- Federal Labor Law, articles 117 to 127 (PDF, Cámara de Diputados)
- Income Tax Law, article 93-XIV
- 2026 minimum wage: CONASAMI
Last legal check: 5 September 2026. Extract in docs/legal/sources/mx/LFT-arts-117-127-ptu-extract.txt.
Next: 2026 PTU guide, Mexico finiquito and Mexico minimum wage.
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