The payment of the Employee Profit Sharing (PTU) is a obligation legal for patterns in Mexico. Below is a list of check detailed to ensure correct monitoring and compliance with this obligation:
1. The Amount to Pay Originates in the Annual Declaration
The first step is to determine the amount of the OCT to pay. This amount originates from the annual declaration of the income tax (ISR) of the company. It is crucial that employers review and confirm that the calculation of OCT is correct and in accordance with current tax provisions.
2. Issuance of the CFDI of the Paid PTU
Once the amount has been determined, the Digital Tax Receipt via Internet (CFDI) corresponding to the payment of the PTU must be issued. This CFDI is essential to maintain transparency and comply with tax obligations.
3. Considerations about the CFDI for Workers who have not collected their PTU
If a worker has not come to collect their PTU, it is not recommended to stamp the CFDI. This is because the ISR caused and withheld can be considered by the SAT as a tax debt for the employer. It is important to handle these cases cautiously to avoid future tax problems.
4. Signed Receipt of Worker Payment
In addition to the payroll CFDI, it is suggested to have a receipt signed by the worker confirming receipt of payment. This additional document provides an extra layer of support and helps avoid disputes or misunderstandings over the payment made.
5. Support of Payment Distribution with the Minutes of the PTU Joint Commission
The distribution of payment to workers must be supported by the minutes of the company’s joint OCT commission. This record should document the agreement on the distribution and serve as evidence that the process was carried out fairly and in accordance with the law.
Important dates
– May: Corporate employers must pay the PTU corresponding to the year 2023.
– June: It is up to individual employers to pay the PTU.
Final comments:
Meticulously fulfilling these obligations not only ensures compliance with the law, but also fosters a fair and transparent work environment, strengthening the relationship between the employer and its employees.
Let us remember that this labor obligation has fiscal implications due to the accrual and withholding of the ISR Income Tax for workers as well as the deductibility of the PTU payment for employers for ISR.
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