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Mexico PTU: $40,000 pool / 365 days at $400 → $25,767.38

50% by days and 50% by cash wages (LFT art. 123). $40,000 pool, 365 days at $400 → $25,767.38. Cap: 3 months or the 3-year average. Not PROFEDET.

The figures in the title are an example. Change the inputs to see your result.

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Enter the pool, your days and everyone’s bases to see your PTU.

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Mexico aguinaldo: $10,000 → $5,000 (15 days LFT 87)

Salary $10,000 → daily $333.33 → full-year aguinaldo $5,000. LFT art. 87: 15 days before December 20.

Mexico finiquito: $15,000 / 200 days → $7,859.59

Full earned-benefit exit pay: proportional aguinaldo, unused vacation + 25% premium, unpaid days and other amounts due. At $15,000, 200 days and 6 vacation days: $7,859.59. Not severance.

Mexico minimum wage 2026: $315.04/day ($9,582.47/month)

CONASAMI DOF 09/12/2025: $315.04 general ($9,582.47/month) and $440.87 northern border ($13,409.80/month). Daily × 365/12.

More Mexico calculators (net pay, severance, aguinaldo and vacation).

Mexico PTU: $40,000 / 365 days → $25,767.38

PTU is not a bonus and it is not the aguinaldo. On the default $40,000 pool, 365 days at $400, and the shop bases (545 days / $236,000) your share is $25,767.38. The split is two equal halves (LFT art. 123). Not PROFEDET.

Quick answer

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 →

Educational estimate

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

Days half (art. 123)

Your share = (pool ÷ 2) × (your days ÷ everyone’s days)

Wage half (arts. 123 and 124)

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)

LineMathAmount
Half of the pool40,000 ÷ 2$20,000.00
Days half20,000 × 365 ÷ 545$13,394.50
Wage half20,000 × 146,000 ÷ 236,000$12,372.88
PTU13,394.50 + 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

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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