Mexico Profit Sharing (PTU) Calculator
Mexico · EmploymentHow is the profit-sharing pool split among employees? Calculate your individual share: 50% based on the days you worked and 50% based on your salary, with the legal cap of 3 months of salary (or the average of your last 3 years, if you know it).
How is it calculated?
The company distributes 10% of its taxable income among its employees (PTU, profit sharing). That pool is split into two equal halves: 50% is distributed based on each person's days worked relative to the total days worked by the whole staff, and the other 50% based on their salary relative to the total salaries of the whole staff. The result (theoretical PTU) has a legal cap: the greater of 3 months of your current salary and the average PTU you received over the last 3 years — whichever is more favorable to you. If you don't know your history, only the 3-month cap can be applied, which is always a valid cap (the history can only raise the limit, never lower it).
Examples
PTU pool of 100,000 to distribute, no history from the last 3 years
Theoretical PTU: 10,000.00 (below the 3-month salary cap of 45,000.00), so the estimated PTU is 10,000.00.
How PTU is distributed
The company distributes 10% of its taxable income: half based on each person's days worked and the other half based on their salary.
Your theoretical PTU has a cap: the greater of 3 months of your current salary and the average PTU you received over the last three years. If you don't know your history, the calculator only checks the 3-month cap.
The company must pay it within 60 days after the date it must pay its annual tax. To see what you take home after taxes, check the payroll income tax calculator and the net salary calculator.
PTU and taxes
The Income Tax Law exempts PTU up to the equivalent of 15 days of UMA per person; with the 2026 daily UMA of 117.31, that's 1,759.65. The excess is taxed.
Sources
- Mexican Federal Labor Law (LFT) — vacation, vacation premium, and Christmas bonus (aguinaldo) — in effect since January 2023 · reviewed on September 25, 2026
- PROFEDET — Federal Attorney's Office for Labor Defense — in effect since January 2019