PTU Calculator 2026
If your company generated profits in 2025, you're entitled to receive PTU (profit sharing) before May 30, 2026. The distribution is split 50/50: half based on days worked and half proportional to salary. The first 15 daily UMAs ($1,697.10 MXN in 2026) are exempt from ISR. Use this calculator to estimate your net PTU with a full breakdown.
Frequently Asked Questions
What is PTU and who is entitled to it?
PTU (Workers' Participation in Profits) is a constitutional right (Art. 123) regulated by the Federal Labor Law (Art. 117-131). All employees with a formal employment relationship are entitled, provided they worked at least 60 days in the year. Only general directors, shareholders, and domestic workers are excluded. Newly created companies are exempt for their first year.
When must PTU be paid?
The company must distribute profits within 60 days of the deadline for filing its annual tax return. For corporations, the period is April 1 to May 30. For individuals (sole proprietors), May 1 to June 29. If you're not paid, you can file a claim with PROFEDET or the Conciliation and Arbitration Board within one year.
How is PTU divided among workers?
10% of pre-tax profits is split into two equal halves (50/50). The first half is distributed based on the number of days each employee worked during the year. The second half is distributed proportional to each worker's salary relative to total payroll. This method balances seniority (days) with responsibility (salary) for each employee.
Does PTU pay taxes?
Yes, but with an exemption. The first 15 daily UMAs (equivalent to $1,697.10 MXN in 2026) are exempt from ISR per Art. 93 section XIV of the LISR. Only the excess is taxable. ISR is calculated by applying the SAT's monthly tax tables to the taxable amount. If your total PTU is less than the exemption, you won't pay any taxes.
What if the company had no profits?
If the company didn't generate profits (had losses or zero profit per its tax return), there's no obligation to distribute PTU. However, workers can review the company's annual tax return through the STPS to verify reported figures are correct. If you suspect irregularities, you can request a review through PROFEDET.