Mexican PTU Profit-Sharing Calculator

Your share of the 10%, split the way the law actually splits it — half by days worked, half by wages earned — and capped at three months' salary.

Reference table

Company taxable profit	Your PTU	Half by days worked	Half by wages earned
100,000	MX$600.00 — below the cap	MX$300.00 — 300 days of the distributable half	MX$300.00 — MX$180,000.00 of the distributable half
200,000	MX$1,200.00 — below the cap	MX$600.00 — 300 days of the distributable half	MX$600.00 — MX$180,000.00 of the distributable half
250,000	MX$1,500.00 — below the cap	MX$750.00 — 300 days of the distributable half	MX$750.00 — MX$180,000.00 of the distributable half
500,000	MX$3,000.00 — below the cap	MX$1,500.00 — 300 days of the distributable half	MX$1,500.00 — MX$180,000.00 of the distributable half
750,000	MX$4,500.00 — below the cap	MX$2,250.00 — 300 days of the distributable half	MX$2,250.00 — MX$180,000.00 of the distributable half
1,000,000	MX$6,000.00 — below the cap	MX$3,000.00 — 300 days of the distributable half	MX$3,000.00 — MX$180,000.00 of the distributable half
1,250,000	MX$7,500.00 — below the cap	MX$3,750.00 — 300 days of the distributable half	MX$3,750.00 — MX$180,000.00 of the distributable half
1,500,000	MX$9,000.00 — below the cap	MX$4,500.00 — 300 days of the distributable half	MX$4,500.00 — MX$180,000.00 of the distributable half
2,000,000	MX$12,000.00 — below the cap	MX$6,000.00 — 300 days of the distributable half	MX$6,000.00 — MX$180,000.00 of the distributable half
2,500,000	MX$15,000.00 — below the cap	MX$7,500.00 — 300 days of the distributable half	MX$7,500.00 — MX$180,000.00 of the distributable half
3,000,000	MX$18,000.00 — below the cap	MX$9,000.00 — 300 days of the distributable half	MX$9,000.00 — MX$180,000.00 of the distributable half
4,000,000	MX$24,000.00 — below the cap	MX$12,000.00 — 300 days of the distributable half	MX$12,000.00 — MX$180,000.00 of the distributable half
5,000,000	MX$30,000.00 — below the cap	MX$15,000.00 — 300 days of the distributable half	MX$15,000.00 — MX$180,000.00 of the distributable half
7,500,000	MX$45,000.00 — below the cap	MX$22,500.00 — 300 days of the distributable half	MX$22,500.00 — MX$180,000.00 of the distributable half
10,000,000	MX$45,000.00 — capped at three months' salary	MX$30,000.00 — 300 days of the distributable half	MX$30,000.00 — MX$180,000.00 of the distributable half

📅 The Rules and the Dates

Share of profit10% of taxable income
How it splits50% by days, 50% by wages
Individual cap3 months' salary
Companies pay by30 May
Individuals pay by29 June
Tax exemption15 UMA

What Most Calculators Miss

The 10% is not divided equally among staff. It splits into two halves: one shared by days worked, the other by wages earned.
Since the 2021 reform your PTU is capped at whichever is higher — three months of your salary, or your average PTU of the last three years.
Days worked include holidays, vacation, sick leave and maternity leave. They are days of the employment relationship, not days at the desk.
Only 15 UMA of the PTU are exempt from income tax. The rest is taxed, which is why the payment is smaller than the calculation.

Ten Percent, Split in Two

Profit sharing in Mexico is a constitutional right, not a company benefit: Article 123 of the Constitution and Article 117 of the Federal Labour Law require every profitable employer to distribute 10% of its taxable income among its workers. What almost nothing explains is how that 10% is actually shared out. It is divided into two equal halves. The first is distributed in proportion to the days each person worked during the year, regardless of what they earned. The second is distributed in proportion to the wages each person earned, regardless of how many days they were there. Someone who worked the whole year on a modest salary can therefore receive more from the first half than a highly paid colleague who joined in September, and less from the second.

The Cap That Changed Everything

Before 2021 the PTU was uncapped, and in a very profitable year it could reach extraordinary amounts. The reform that outlawed most labour outsourcing also introduced a limit in Article 127, section VIII: each worker's PTU cannot exceed whichever is greater of three months of their salary, or the average of the PTU they received in the previous three years. The comparison is made per worker and the more favourable of the two applies, which matters for anyone whose salary has recently fallen or who has just moved to part-time. Any amount cut off by the cap does not disappear — it goes back into the pot and is redistributed among the workers who have not hit their own cap.

Who Takes Part and Who Does Not

Every employee who worked at least sixty days in the year, whether or not they still work there in May.
Former employees, for the days they worked. The company must keep the money available for a year.
Not directors, administrators or general managers — the very top of the company is excluded by law.
Confidence employees do take part, but their wage is capped at that of the highest-paid unionised worker plus 20%.
Not independent contractors on honorarios, and not domestic employees.
Not new companies in their first year of operation, nor those with income below the threshold set by the labour ministry.

How the Calculation Goes Wrong

Dividing the 10% by the number of employees. It ignores the two-half structure entirely and produces a number nobody will receive.
Counting only days physically at work. Vacation, public holidays, sick leave and maternity leave all count.
Including overtime and bonuses in the wages half. The base is the ordinary salary, not total remuneration.
Forgetting the three-month cap in a very profitable year, which overstates individual shares substantially.
Treating the whole PTU as tax-free. Only 15 UMA are exempt and the rest is taxed as income.
Not redistributing what the cap cuts off. That money is shared among the workers still below their own cap.

Worked Examples

A normal share and one that hits the cap

$2M profit, 300 days, $180,000 in wages

Distributable = 2,000,000 × 10% = 200,000, split 100,000 + 100,000
By days: 100,000 × 300 ÷ 5,000 = 6,000
By wages: 100,000 × 180,000 ÷ 3,000,000 = 6,000

$12,000 — below the cap

$20M profit, salary $25,000 a month

The two halves add up to more than the cap allows
Cap = 3 × 25,000 = 75,000
The excess goes back to be redistributed

$75,000 — the cap applies

Frequently Asked Questions

How is PTU calculated in Mexico?

Take 10% of the company's taxable income and split it into two equal halves. Share the first in proportion to the days each worker worked, and the second in proportion to the wages each worker earned. Add a worker's two amounts to get their PTU.

What is the three-month cap?

Since the 2021 reform, Article 127 section VIII limits each worker's PTU to whichever is higher: three months of their salary, or the average PTU they received over the previous three years. Whatever the cap removes is redistributed among workers still below theirs.

Which days count as days worked?

All days of the employment relationship, not just days at the desk: vacation, public holidays, sick leave, maternity leave and paid absences all count. Unpaid leave and unjustified absences do not.

Is PTU taxed?

Partly. Fifteen UMA are exempt from income tax under Article 93 of the income tax law, and the rest is taxed as ordinary income. That is why the amount that arrives is smaller than the calculated share.

When must PTU be paid?

Companies must pay within sixty days of filing the annual return, which means by 30 May. Employers who are individuals rather than companies have until 29 June. Late payment carries penalties and the debt does not expire quietly.

Do I get PTU if I left the company?

Yes, for the days you worked in that year, provided you worked at least sixty of them. The company must keep the amount available for you for a year, and you claim it like any other unpaid wage.