Corporations (SA de CV, SAPI, AC…): April 1 to May 31, 2026.
Individuals (self-employed with employees): June 1 to June 29, 2026.
Missing the deadline does not eliminate the obligation — penalties and STPS inspections apply.
What is PTU?
PTU (Participación de las Utilidades de los Trabajadores — Employee Profit Sharing) is the mandatory distribution of 10% of a company's annual taxable profit among its workers. Its legal basis is Article 123 of the Mexican Constitution and Articles 117–131 of the Federal Labor Law (LFT).
PTU is not an optional benefit or discretionary bonus — it is a constitutional obligation. Any company or self-employed individual who had workers during 2025 and generated taxable profit must distribute PTU in 2026.
Who must pay PTU?
All employers who meet these conditions are required to distribute PTU:
- Had at least one subordinate employee during fiscal year 2025.
- Generated a positive taxable profit as per the ISR declaration.
- Are a physical person or legal entity with business activity.
Who is exempt from paying PTU?
| Entity | Pays PTU? |
|---|---|
| Newly created companies (first year of operations) | ❌ Exempt |
| Companies with capital below $300,000 MXN | ❌ May be exempt |
| Non-profit private assistance institutions | ❌ Exempt |
| IMSS and public social security institutions | ❌ Exempt |
| Companies with zero or negative taxable profit | ❌ No base, no PTU |
| Companies with positive taxable profit and workers | ✅ Required |
Who is entitled to receive PTU?
All workers who worked at least 60 days during fiscal year 2025 have the right to receive PTU — even if they no longer work at the company.
Eligible workers include:
- Full-time, part-time or reduced-hours workers.
- Workers who left the company before year-end, provided they worked 60+ days.
- Workers on IMSS-recognized disability (those days count toward the 60-day threshold).
Who does NOT receive PTU?
- Directors, general managers and executives who make business decisions.
- Partners and shareholders providing services to the company (they receive dividends, not PTU).
- Domestic workers (covered under a separate special regime).
- Workers with fewer than 60 days worked in the year.
How to calculate PTU 2026
The PTU calculation follows a defined process under the LFT. The base is the taxable profit from the 2025 ISR annual return. Applying 10% gives the total fund to distribute.
Step 1 — Obtain the taxable profit
The taxable profit is the result of your ISR annual return: cumulative income minus authorized deductions. This figure appears on the annual declaration filed with SAT.
Step 2 — Calculate the PTU fund
PTU Fund = Taxable Profit × 10%
Example: if your taxable profit was $2,000,000 MXN, the PTU fund is $200,000 MXN.
Step 3 — Split the fund into two equal halves
| Part | Distribution criteria |
|---|---|
| Part A (50%) | Proportional to days worked by each employee during the year |
| Part B (50%) | Proportional to salary earned by each employee during the year |
Practical calculation example
Company with a PTU fund of $100,000 MXN and two workers:
| Item | Worker A | Worker B | Total |
|---|---|---|---|
| Days worked in 2025 | 365 | 180 | 545 days |
| Annual salary | $240,000 MXN | $90,000 MXN | $330,000 MXN |
| Part A — $50,000 MXN (by days) | |||
| Value per day (50k ÷ 545) | $91.74 MXN/day | ||
| PTU Part A | $33,485 MXN | $16,515 MXN | $50,000 MXN |
| Part B — $50,000 MXN (by salary) | |||
| Factor (50k ÷ 330k) | 0.1515 | ||
| PTU Part B | $36,364 MXN | $13,636 MXN | $50,000 MXN |
| TOTAL PTU | $69,849 MXN | $30,151 MXN | $100,000 MXN |
PTU cap per worker (2021 reform)
Since the 2021 labor reform, there is a maximum PTU cap per worker. A worker cannot receive more than:
- 3 months of their salary, or
- The average of the last 3 years of PTU received at the same company,
whichever is greater. Excess amounts stay with the company — they do not carry over to the following year.
Is PTU tax-deductible for the company?
Yes. PTU paid to workers is deductible for ISR purposes, with some technical adjustments. PTU paid in the current year is deductible in that same fiscal year. However, PTU paid is added back when calculating the taxable profit base for the following year's PTU. For advice on how PTU affects your tax deductions, speak with one of our accountants.
How to pay PTU correctly
- Individual calculation: Determine each worker's PTU using the two-part method.
- Notification: Inform each worker of their amount at least 10 days before payment.
- Payment: Pay in cash, bank transfer or nominative cheque. Document it in payroll records.
- Signed receipt: Get each worker's signed acknowledgment — your main defense in a labor dispute.
- Payroll CFDI: Stamp PTU as a perception in the payroll CFDI using the PTU perception code. Required for deductibility.
What happens if you do not pay PTU?
| Consequence | Detail |
|---|---|
| STPS fines | 50 to 5,000 times the Daily UMA per affected worker (UMA 2026: $108.57 MXN/day) |
| Individual labor claim | Worker can sue before the labor board — company pays PTU + surcharges + legal fees |
| STPS inspection | Multiple complaints can trigger a full payroll and benefits inspection |
| Lost tax deduction | Unpaid PTU cannot be deducted — you lose the tax benefit |
Learn more about SAT and labor fines in Mexico to understand the full cost of non-compliance.
Frequently asked questions about PTU 2026
My company had a loss — do I still owe PTU?
No. If your taxable profit was zero or negative, there is no PTU base. Distribution only applies when there is a positive taxable profit. Keep your annual return as documentation.
An ex-employee left mid-year — do they get PTU?
Yes, if they worked 60 or more days in 2025. You must locate them and pay. Unclaimed amounts must be deposited with the Tesorería de la Federación 30 days after the payment deadline.
Is PTU taxable income for the worker?
Yes, partially. PTU received by workers is cumulative income for their personal tax return, but there is an exemption of 15 days of minimum wage ($1,628.55 MXN in 2026). The excess is subject to ISR withholding in the payroll CFDI.
I am a foreigner who recently opened a company — does PTU apply to me?
Yes, if your company had employees in 2025 and generated taxable profit. The PTU obligation applies to all employers operating in Mexico regardless of nationality. If you are still setting up your business structure, see our guide on opening a company in Mexico as a foreigner.
Need help calculating and paying PTU for your company?
Our payroll and tax specialists in Mexico calculate your PTU, prepare the payroll CFDIs and guide you through the entire process. Service in Spanish, English and Russian. Plans from $1,500 MXN/month.
Free consultation →