After presenting the Annual statement corresponding to the fiscal year of 2023 before the Tax Administration Service (SAT)companies and employers are obliged to pay the utilities To their workers.
Under this understanding, and since profit sharing is one of the legal benefits most valued by workers in the Mexican formal sector, there are many doubts that employees have in relation to this labor right established in the Federal Labor Law ( LFT), one of them being How the percentage they get is determined, according to Mexican laws.
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It is in this way that, according to what is indicated in the Federal Labor Law (LFT), it must be taken into consideration that For the distribution of the PTU, the profits that the company or employer generated during the given fiscal year will be taken into account, that is, in 2024, those generated in 2023 will be taken as a reference..
It is from this figure that the company or employer must distribute among all its personnel the corresponding part established in the Federal Labor Law (LFT), where the obligation to give workers 10% of the total net amount.
In this way, the base amount of profits to be distributed consists of 10% of the net profits that the company or employer generated in one year, which will be, after that, separated into two equal parts.
Meanwhile, according to the provisions of article 123 of the LFT, The first part of that 10% of profits will be divided between the total number of workers that the company or employer has, with the objective that each one receives the same amount, regardless of their salary..
For its part, The other half of 10% of the profits will be distributed according to the amount of salaries received by each employee, for which the amount that the worker receives in cash per daily quota will be considered.. If the payment has changed, the average income obtained over the course of the year will be taken into account.
“The first part of that 10% of profits will be divided among the total number of workers, so that each one gets the same amount, regardless of how much they earn. Likewise, the other half of the 10% of the profits will be “will be distributed according to the amount of salaries received by each employee, considering the amount that the worker receives in cash per daily fee. If the payment has been variable, the average of the earnings obtained in the year will be taken into account.” , it is noted in the aforementioned LFT article
Finally, it must be taken into account that this account does not include the income that workers received from overtime, bonuses or bonuses, taking into account only the daily salary. However, what is included in the profits are the salaries received even if the day was not worked, although these must be justified, such as disabilities, vacations or breaks.
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