Mexico PTU Calculator: Profit Sharing (Reparto de Utilidades)
Work out the Mexican PTU — the profit-sharing pool (reparto de utilidades) that companies must distribute to their workers — as 10% of taxable profit, and the profit the company keeps after it.
Adjust the inputs and select Calculate for a full breakdown.
Compare Common Scenarios
How the numbers shift across typical situations for this calculator:
| Scenario | PTU pool (to share) | Profit after PTU |
|---|---|---|
| 10% of $1,000,000 ($100,000) | 100,000 | 900,000 |
| 10% of $500,000 | 50,000 | 450,000 |
| 10% of $2,500,000 | 250,000 | 2,250,000 |
| 10% of $250,000 | 25,000 | 225,000 |
How This Calculator Works
Enter the PTU rate (10%) and the company's taxable profit. The calculator returns the PTU pool to be shared among workers and the profit after setting it aside. PTU is a constitutional right in Mexico: profitable companies must distribute 10% of their taxable profit to eligible employees each year, typically paid by late May (or June for companies with moral-person status).
The Formula
Percentage of an Amount
Amount is the base value, Percentage is the rate applied to it
Worked Example
At 10% on $1,000,000 of taxable profit, the PTU pool is $100,000 to be shared among the workers, leaving $900,000. PTU (Participación de los Trabajadores en las Utilidades) is a profit-sharing obligation rooted in the Mexican Constitution and the Ley Federal del Trabajo. Companies that generate taxable profit must distribute 10% of it among their eligible employees. The total pool is then split between workers: by law, half is distributed according to the number of days each person worked in the year, and half according to the salary they earned.
Key Insight
PTU is a distinctive feature of Mexican employment, turning company profitability into a direct worker benefit, and several rules shape what each side pays and receives. The pool is fixed at 10% of the company's renta gravable (taxable profit) for the year, a percentage set nationally by the Comisión Nacional para la Participación de los Trabajadores en las Utilidades — companies don't choose it. Distribution among workers follows a two-part formula: one half of the pool is shared in proportion to the number of days each employee worked during the year (rewarding tenure/attendance), and the other half in proportion to wages earned (rewarding pay level), so both time and salary matter. Eligibility is broad but not universal: most employees qualify, with specific exclusions and special rules (for example, directors/general managers are excluded, and former employees who worked during the year are generally still entitled to their share). The 2021 labour reform — which restricted outsourcing — also introduced a cap on each worker's PTU: the individual amount is limited to the higher of three months of the employee's salary or the average PTU received in the last three years, which curbed very large payouts in capital-intensive firms; this calculator computes the company-level 10% pool and does not apply that per-worker cap. New companies are exempt in their first year of operation, and certain entities (some new industries, non-profits) have exemptions. Timing: payment is due within 60 days of the annual tax filing — generally by late May for individuals (personas físicas) and June for companies (personas morales). For workers, PTU is taxable income but a portion is exempt from ISR. This calculator shows the 10% distributable pool and the profit retained; for individual amounts, split the pool by the days-worked and salary halves and apply the per-worker cap.
Cálculo PTU — 10% utilidad, 50/50 días/salario, tope reforma 2021
PASO 1. Determinar UTILIDAD FISCAL del ejercicio (resultado fiscal antes ISR; declaración anual personas morales).
PASO 2. PTU TOTAL = 10% utilidad fiscal.
PASO 3. Dividir 50/50.
Mitad A: distribuir entre trabajadores en proporción a DÍAS trabajados año.
Mitad B: distribuir entre trabajadores en proporción a SALARIO ANUAL percibido.
PASO 4. Aplicar TOPE PTU INDIVIDUAL (Reforma Abril 2021 — Art. 127 fracción VIII LFT).
PTU por trabajador = MENOR entre:
(a) PTU calculada (50/50 días + salario), o
(b) MAYOR entre: 3 meses salario nominal trabajador O promedio PTU últimos 3 años recibido del mismo empleador.
Substantial limitación que protege empleadores de pagos desproporcionados a empleados altos cuando utilidad es excepcional.
EXCLUSIONES (Art. 127 LFT).
(1) Directores, administradores generales (alta dirección).
(2) Trabajadores eventuales con menos de 60 días al año.
(3) Trabajadores domésticos.
(4) Trabajadores familiares (cónyuges, ascendientes, descendientes directos).
(5) Profesionistas honorarios no sujetos a subordinación.
PLAZO DE PAGO. Personas morales: dentro de 60 días siguientes al pago anual ISR (mayo-junio típicamente para ejercicio terminado diciembre).
Personas físicas con actividades empresariales: dentro de 60 días siguientes presentación declaración anual.
Reforma 2021 — fin del Outsourcing, impacto PTU
REFORMA ABRIL 2021. Prohibición subcontratación de personal (outsourcing). Solo se permite subcontratación de servicios especializados registrados (REPSE).
Antes: empresas usaban outsourcing para reducir PTU — trabajadores eran de empresa pantalla con baja utilidad fiscal.
Post-reforma: trabajadores deben estar registrados con su empleador real, que reporta utilidad real. PTU substantialmente aumentó para muchos.
PARA COMPENSAR — tope individual PTU. Art. 127 VIII: 3 meses salario o promedio últimos 3 años (la mayor).
EJEMPLO POST-REFORMA. Empresa con utilidad fiscal MXN $100M. 10% = $10M PTU.
50 trabajadores. PTU promedio raw $200K por trabajador.
Trabajador con salario $20K/mes: tope = max(3 × $20K, $200K avg historico) = $200K si promedio histórico alto, sino $60K (3 meses).
Diferencia substantial protege empresas en años excepcionales.
DEDUCIBILIDAD ISR. PTU es deducible para empresa en ejercicio siguiente al de causación.
TRATAMIENTO TRABAJADOR. PTU exenta de ISR hasta 15 días salario mínimo ($1,460/día UMA 2024 × 15 = ~$22K MXN exento).
Exceso gravado ISR según tarifa.
Substantial considerar timing — PTU típicamente mayo/junio puede afectar declaración anual trabajador.
CONTROVERSIAS COMUNES.
(1) Aguinaldo no es parte salario PTU.
(2) Bonos variables (no garantizados) no parte salario PTU.
(3) Vales despensa: tradicionalmente no salario para PTU.
México PTU — reglas y topes (2024)
Referencia reglas PTU y reforma 2021.
| Concepto | Detalle |
|---|---|
| Porcentaje utilidad fiscal | 10% |
| Distribución entre trabajadores | 50% por días + 50% por salario |
| Tope individual (Reforma 2021) | Mayor entre: 3 meses salario O promedio últimos 3 años |
| Plazo pago personas morales | 60 días post declaración ISR |
| Excluidos: Director General / Administrador | Sí |
| Excluidos: <60 días trabajados | Sí |
| Excluidos: Trabajadores domésticos | Sí |
| Excluidos: Familiares directos empleador | Sí |
| Exención ISR trabajador | 15 días salario mínimo (~$22K MXN 2024) |
| Deducibilidad PTU para empresa | Ejercicio siguiente al de causación |
Reforma 2021 prohibió outsourcing — trabajadores ahora vinculados a empleador real, PTU substantialmente mayor. Tope individual Art. 127 fracción VIII LFT protege empresas en años excepcionales. SAT vigila cumplimiento PTU vía declaración anual + auditorías STPS.
Frequently Asked Questions
How is PTU calculated?
The pool is 10% of the company's taxable profit (renta gravable). On $1,000,000 of taxable profit, that's $100,000 to share among workers. The pool is then split between employees: half by days worked during the year and half by salary earned.
What is PTU?
Participación de los Trabajadores en las Utilidades — profit sharing. It's a constitutional right in Mexico requiring profitable companies to distribute 10% of their taxable profit to eligible employees each year, usually paid by late May or June depending on the type of taxpayer.
How is the pool split between workers?
By law, in two equal halves: one half is distributed according to the number of days each employee worked during the year, and the other half according to the wages they earned. So both tenure/attendance and salary level determine each worker's individual PTU share.
Is there a cap on each worker's PTU?
Yes — since the 2021 labour reform, each worker's PTU is capped at the higher of three months of their salary or the average PTU received in the last three years. This limits very large payouts. This calculator computes the company-level 10% pool and doesn't apply the per-worker cap.
Which companies must pay PTU?
Profitable companies, once past their first year of operation (new companies are exempt in year one). Certain entities — some newly created industries, non-profits, and others — have specific exemptions. Most employees are eligible, though directors/general managers are excluded and special rules apply to some workers.
When is this calculator unreliable?
Meno affidabile quando trabajador parcial <60 días año (excluido por LFT), directores generales/administradores (excluidos), primer año empresa (PTU empieza ejercicio siguiente), salario variable significativo (base PTU = solo salario nominal sin bonos aleatorios), o cuando se aplica tope individual reforma 2021 (mayor entre 3 meses salario o promedio últimos 3 años recibido). Plazo pago 60 días post declaración anual ISR.
References & Authoritative Sources
- Servicio de Administración Tributaria (SAT) — PTU — Participación de los Trabajadores en las Utilidades · consulted June 1, 2026 · Autoridad fiscal federal
- Secretaría del Trabajo y Previsión Social (STPS) — Participación de Utilidades · consulted June 1, 2026 · Ministerio del trabajo
- Ley Federal del Trabajo (LFT) — Capítulo VIII — Marco legal PTU · consulted June 1, 2026 · Ley federal
Related Calculators
Methodology & Review
México PTU (Participación de los Trabajadores en las Utilidades) = 10% de la utilidad fiscal del ejercicio, distribuida 50% por días trabajados + 50% por salario percibido. Reforma 2021 (Outsourcing): PTU por trabajador limitada a la mayor entre 3 meses de salario O promedio PTU últimos 3 años. Calculator returns PTU bruta y por trabajador con tope reforma. RELIABILITY: Reliable for ejercicio completo con utilidad fiscal documentada. Less reliable when (a) trabajador parcial con menos de 60 días año (excluido); (b) directores generales/administradores (excluidos por Ley); (c) primer año empresa (PTU empieza ejercicio siguiente); (d) salario variable (base PTU = solo salario nominal sin bonos/comisiones aleatorias); (e) trabajador en outsourcing post-reforma ya solo cuenta su empleador real.
Updated