During the months of April, May, and June, thousands of companies in Mexico seek to comply with one of the most important labor obligations: profit sharing (PTU). Although the calculation is based on taxable income generated in 2024, PTU payment is made in 2025, which is why many people are seeking it as PTU 2025.
Whether you're an accountant, business owner, or part of an accounting firm, it's essential to know how PTU is determined, the applicable legal limits, and have practical tools to calculate it correctly.
What is the PTU and who is required to pay it?
Employee Profit Sharing (PTU) is a constitutional right of workers. It requires employers to distribute part of the taxable profits generated during the previous fiscal year, in accordance with the Federal Labor Law (LFT).
They are obliged to distribute profits:
- Legal entities with more than one year of operation.
- Individuals with business activity who have subordinate workers.
When is the PTU 2025 paid?
Although it is known as PTU 2025, it corresponds to profits from the 2024 fiscal year. The deadlines are:
- Legal entities: until May 31, 2025.
- Individuals: until June 30, 2025.
How is PTU calculated?
The total amount to be distributed is based on the taxable income determined in the 2024 annual tax return. This income is divided into two halves:
- 50% is distributed according to the days worked by each employee.
- 50% is distributed based on the salary earned by each worker.
What are the maximum limits for PTU payments?
Since the labor reform published in 2021, Article 127 of the LFT (Law on Labor and Social Security) establishes a cap on the maximum amount that an employee can receive as PTU (Worker's Allowance). This is intended to prevent certain employees from receiving disproportionate amounts that could affect the company's financial viability.
The limit is the higher of these two criteria:
- The equivalent of three months of the worker's salary, or
- The average of the PTU received in the last three years.
This cap does not affect the total amount to be distributed, but rather the individual limit that each worker can receive. Any surplus must be redistributed among other employees according to the same criteria.
Want to make the calculation easier? Use our Excel spreadsheet to calculate the 2025 PTU.
At Tax ID Mexico, we developed an Excel Worksheet that automates the calculation of profit sharing, considering:
- Wages and days worked,
- Fiscal profit for the year 2024,
- And the current legal limits of the LFT.
What's included?
- Automatic and editable calculation.
- Clear distribution by worker.
- Consideration of legal limits.
- Compatible with Excel and reusable.
You can get it here:
Working Paper for Calculating PTU 2025 in Excel
What happens if you don't pay the PTU?
- Fines from the STPS (up to 250 UMA per worker).
- Labor complaints.
- Reputation affected.
- Possible tax audits.
Conclusion
Although it corresponds to the 2024 tax year, the PTU is payable in 2025 and must be calculated accurately to avoid errors and penalties. Furthermore, since 2021, it is mandatory to comply with individual limits, so having an up-to-date and professional tool is more important than ever.
At Tax ID Mexico, we offer practical, reliable, and ready-to-use accounting worksheets.
Do you have any questions? Write to us at hgalicia@taxid.mx or visit our store.
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