May started and, with this, too The official month for the distribution of profits, one of the labor benefits that workers expect the most Mexicans throughout the year, for the money and breathe that contributes to the family economy.
The Federal Attorney for the Defense of Labor (Profedet) reported that, according to the country’s constitution, All formal workers have the right to receive such benefitas part of the profits generated by companies during the last year.
Pointed out that the deposit Profits cannot be suspended, negotiated, conditioning or delivering in kind; Which means that all patterns or companies established in Mexico have the obligation to pay in a timely manner.
The federal agency said that the current law determines that companies They must allocate – and distribute among their workers – 10% of the profits obtained by the company During the last year.
He said that The amount corresponding to said percentage is established from the information– on income and profits – that companies or employers report to the SAT in their annual tax declaration, during the month and March.
Key questions about profits
To know exactly what the UTILES DISTRIBUTION y how much does each worker touchthe Ministry of Labor and Social Welfare (STPS), The Tax Administration Service (SAT) and the ProfedetThey answer you:
1. What is the distribution of profits?
It’s a Constitutional Law What workers have To receive a part of the profits obtained by a enterprise or a patternfor the productive activity or the services it offers in the market.
“He Utility Offices, also known as workers’ participation in profits (PTU), whose amount sproport at the time worked, to the perceived salary and is calculated based on the profits that the company declares to the SAT ”.
2. What legislation establishes the right to profits?
Profedet indicated that the Section IX, section A, of article 123 of the Constitution Policy of the United Mexican States and the Article 120 of the Federal Labor Law (LFT).
These laws establish that All workersthat lend a natural or moral person, subordinate personal work, by paying a salary, They have the right to participate in the profits of the companies where they work.
3. When is the distribution of profits pay?
No later than May 30 in the case of workers that work for a moral or company; while those who work for a natural person (pattern), they must receive the payment no later than June 29.
4. How are workers’ profits determined?
The law provides that Workers will participate in profits of the pattern of conformity con the percentage determined by the National Commission for the participation of workers in the profits of companies; which, to date, amounts to 10% of the company’s net profits.
5. How is the payment that each worker receives calculated?
The amount of distribution utility -Equivalent to 10% of the profits of the companies, during the last year- It will be divided into two equal parts:
The first -Equivalent to 50% – is calculated according to the number of days worked For each of the employees During the year, regardless of the amount of registered wages.
The second –The other 50% – will be distributed in proportion to the amount of accrued wages for the work provided during the year.
6. What salary is considered as the basis for the cast?
Exclusively the salary by daily quotanot including other income such as extra time, bonuses, premiums or any other derived from their work. When the salary es variable, the corresponding average will be taken as a daily fee to the total received during the year.
In the case of trusted workers will be taken as a top salarybase of the distribution of profits, the result of adding 20% to the salary of the unionized or highest salary base, elevated to the year.
