The Workers’ Profit Sharing (PTU) is a constitutional right that reaches millions of Mexicans every year. However, not many understand how PTU is calculated, which is essential for anticipating how much you’ll receive.

That’s why, in this guide, we’ll explain the steps to calculate your PTU—with examples to give you a clearer picture. This way, you’ll know how much you're entitled to and can decide how to use it.

How is PTU calculated in 2025?

What is PTU?

It is a labor right that ensures employees receive a portion of the annual profits generated by the company where they work.

PTU, or Workers’ Profit Sharing, is supported by the Mexican Constitution in Article 123, Section A. It applies to employers who offer goods or services in the market, whether they are individuals or legal entities.

Therefore, it includes large companies, entrepreneurs, and freelancers who are growing and have productive or service-based activities.

Now, how is PTU payment calculated?

How is Workers’ Profit Sharing (PTU) calculated?

Here is a step-by-step breakdown of how PTU is calculated in 2025:

1. Start with taxable income

Profit sharing is based on applying 10% to the taxable profits, as reported in the company’s annual tax return for the previous fiscal year.

But first, it must be adjusted to determine the specific taxable income for PTU. This involves subtracting several specific concepts from the gross income:

2. Divide into two equal parts

Next, the total 10% of profits is split into two equal halves:

1. First part (based on days worked)

The first half is distributed according to the number of days each employee worked during the year.

How profit sharing is calculated – Example:

Let’s say a company’s taxable profit is 520,000 MXN.

• We apply the 10% rate to calculate total PTU: 520,000 × 10% = 52,000 MXN.

• This amount is divided into two equal parts: 52,000 ÷ 2 = 26,000 MXN.

As mentioned, this first half is distributed according to total days worked by all employees. Now, let’s assume the total number of days worked by all employees is 1,040 days:

We divide half of the profit (26,000) by the total days worked (1,040):

26,000 ÷ 1,040 = 25.00 MXN.

This result is the daily work factor, which serves as the base to determine how much each employee receives. Just multiply it by the number of days each worked.

Individual distribution for 3 employees:

2. Second part (based on salary)

The second half is based on the annual income each worker earned during the year:

Then, the half of PTU allocated for salary is divided by the total annual salary of all employees:

26,000 ÷ 694,000 = 0.03746398.

This result is the proportional factor, which will be applied to each employee’s annual salary to determine their share in this second part:

Now you just have to add both parts for each worker:

PTU and Income Tax

PTU is considered taxable income for Income Tax (ISR) purposes, but the law includes a partial exemption:

• If the PTU amount received does not exceed 15 UMAs, no ISR is paid on that income.

• If the amount exceeds that threshold, only the excess is taxed.

Now, how do you calculate ISR on PTU?

The current UMA value for 2025 is 113.14 Mexican pesos. Therefore:

Exempt PTU = 15 × $113.14 = $1,697.10

This means that from the total PTU a worker receives, the first $1,697.10 is tax-free. If the amount exceeds that, ISR is applied to the remainder.

Example using Worker A’s data: Method 1

There are two recognized methods to calculate ISR on PTU, depending on when and how it is paid.

In the following example, the most common method is used, based on Article 96 of the Income Tax Law (LISR). This method consists of adding the taxable portion of the PTU to the worker’s monthly income.

That sum is then subject to the current ISR table to determine the withholding amount.

Monthly Calculation:

Note: The ISR was calculated according to Table V of Article 96 of the LISR.

Example using Worker A’s data: Method 2

This method is based on Article 174 of the LISR.

1. Take the total remuneration, divide it by 365 days, then multiply the result by 30.4 to adjust to a monthly basis.

2. Add this result to the worker’s regular income received during the same month for subordinate personal services.

3. Use the sum to calculate tax according to the procedure in Article 96 of the Income Tax Law.

4. Subtract the withholding amount corresponding to regular salary from the tax calculated in step 3—excluding PTU and other extraordinary payments.

5. Divide the differential tax by the result of “remuneration ÷ 365 × 30.4.” This gives the applicable PTU tax rate proportion.

6. Multiply the resulting proportion by 100 to convert it into a percentage. This percentage is then used to withhold ISR on PTU 2025 paid outside the regular pay period.

Here is the complete English translation, maintaining the original format, brand tone, and without omitting or summarizing any paragraph:

Let’s put it into practice…

Continuing with Worker A’s data, here are the steps to calculate ISR on PTU:

Base data:

• Regular monthly salary: $20,400.00.

• Total PTU received: $17,666.43.

• Exempt PTU (15 UMAs): $1,697.10.

• Taxable PTU: $15,969.33.

ISR only on regular monthly salary ($20,400.00).

1. Taxable remuneration ÷ 365 × 30.4: 15,969.33 ÷ 365 × 30.4 = $1,330.05.

2. Total income for ISR rate: 20,400.00 + 1,330.05 = $21,730.05.

3. ISR on $21,730.05 (Table V, Art. 96): 1,640.18 + (6,242.33 × 21.36%) = $2,973.54.

4. ISR only on salary ($20,400): 1,640.18 + (4,912.28 × 21.36%) = $2,689.44.

5. Difference: 2,973.54 – 2,689.44 = $284.10.

6. Proportion (difference ÷ result from step 1): 284.10 ÷ 1,330.05 = 0.2136 (21.36%).

7. ISR to withhold on taxable PTU: 15,969.33 × 21.36% = $3,411.05.

Who is entitled to profit sharing (PTU)?

Now that you understand how PTU is calculated, you might ask: can any employee receive it?

The short answer is no. Profit sharing is designed for workers who have provided subordinate services to a company. That is, those with a formal labor contract as defined in Article 20 of the Federal Labor Law (LFT).

Additionally, you must have worked at least 60 days during the fiscal year, either consecutively or intermittently.

Note: If you are an employer, be sure to have proof, such as a payment receipt or other evidence.

Final words

The PTU is an indispensable benefit for workers' well-being. Many Mexicans use this money to pay off debts, save, or invest in investment funds. Thus, it can become a gateway to opportunities.

If you receive this benefit, you can also open a DolarApp account and store it in digital dollars.

Besides having access to it whenever you need, you protect yourself against devaluation. It’s also a practical way to send or receive remittances and convert them to pesos at a competitive exchange rate.

Frequently Asked Questions: Calculating PTU

Which companies are not required to pay PTU?

New companies (first year), those developing innovative products (two years), and nonprofit institutions are exempt. Also exempt are companies with profits under $300,000 or capital below the threshold set by the STPS based on their activity.

When is PTU paid?

PTU is paid once a year. Companies must pay between April 1 and May 30, and individuals by June 29.

What happens if I’m not paid PTU?

If a company fails to pay PTU on time, you can file a claim with Profedet. This omission can result in fines for the employer and does not eliminate your right to receive it.