PTU is mandatory for all profitable companies in Mexico. Errors in calculation risk fines and labor lawsuits.
| Factor | Calculation |
|---|---|
| Total base | Fiscal profit × 10% |
| 50% by days worked | (Worker days ÷ Total days) × 50% of PTU |
| 50% by wages | (Worker wages ÷ Total wages) × 50% of PTU |
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View all Aspel guides →PTU (Participación de los Trabajadores en las Utilidades) is the constitutionally mandated profit-sharing for employees. Companies must distribute 10% of their fiscal profit among workers, split equally between days worked and wages earned.
NOI splits the 10% into two halves: 50% proportional to days worked (more days = more PTU) and 50% proportional to wages earned (higher salary = more PTU).
Directors, general administrators, and general managers are excluded by law. Temporary workers with fewer than 60 days are also excluded.
Common issues: excluded workers not marked in NOI, sick days or leaves not recorded correctly, or the fiscal profit amount includes/excludes incorrect items.