The exercise fiscal 2026 marks the compliance period for companies to share 10% of their perceived net profit during 2025 with their workforce.
This right, enshrined in article 123 of the Political Constitution of the United Mexican States, is presented not only as a benefit economic, but as a mechanism of social justice that recognizes the contribution of human capital in the generation of wealth.
According to the Ministry of Labor and Social Security (STPS), the amount to be distributed is divided in a manner equitable under two fundamental criteria: the time worked and the worker’s salary level.
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To understand the calculation, it is necessary to break down the process into operational phases. According to the guidelines of the International Labor Organization (ILO) Regarding salary protection, transparency in these procedures is vital to maintain stability in labor relations.
- Data consolidation: The worker must identify the total of days worked in 2025 and their base annual salary.
- Fund segmentation: The company divides the 10% of its profit distributable in two equal proportions (50% each).
- Factor for days worked: The total number of days worked by all employees entitled to payment is added. The amount of the first half of the fund is divided by this total sum to obtain a “per day factor.”
- Income factor: The same is done operation with the sum of the annual salaries of the entire workforce to obtain a “salary factor”.
- Bottom line: In accordance with current regulations, personal days worked are multiplied by the factor per day, and the annual salary by the factor per salary. The sum of both results is the PTU to receive.
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The legislation establishes strict time windows for the dispersion of these resources. Companies constituted as legal entities must make the payment between the April 1 and May 30, while natural persons (employers) have the deadline of June 29. It is important to note that, according to the Center for Public Finance Studies (CEFP)there are maximum limits for this collection: the limit is set at three months of the current salary or the average of the profits received in the last three years (applying whichever is most favorable for the employee).
Not all collaborators are subject to this benefit. Those who worked at least receive the payment 60 days in the previous fiscal year. On the contrary, “directors, administrators, general managers, partners and fee-based service providers” are excluded from this perception as stipulated in the Federal Labor Law.
In the event of any irregularity, the authorities recommend mediation through labor inspection bodies corresponding.
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