PTU is 10% of your employer's taxable profit, shared among employees who worked at least 60 days in the year. Companies must pay it by 30 May 2026, from profits earned in 2025.
Two things decide what actually reaches you. Your share is capped at the greater of three months' salary or your three-year PTU average. And only MX$1,759.65 of it is tax free, half the aguinaldo exemption.
The pool
10% of profit
taxable profit for the prior year
Deadline
30 May 2026
29 June for individual employers
Exempt from ISR
MX$1,759.65
15 UMA at MX$117.31 a day
See what a PTU payment leaves after ISR.
Open the Mexico take-home calculatorThe six rules that decide your share
The pool
10% of the company's taxable profit (utilidad fiscal) for the previous financial year. PTU paid in 2026 comes from 2025 profits.
How it splits
Half the pool is distributed by days worked during the year, the other half in proportion to salaries earned. Two colleagues on different pay who both worked the full year get the same amount from the first half and different amounts from the second.
The cap
Since the 2021 outsourcing reform, your PTU is capped at whichever is greater: three months of your salary, or the average PTU you received in the last three years.
Who qualifies
Employees with at least 60 days of service during the year. Directors, administrators and general managers are excluded by Article 127, as are domestic workers.
The deadline
Companies (personas morales) must pay by 30 May. Employees of an individual employer (persona física) are paid between 1 May and 29 June.
The tax
Exempt up to 15 UMA, which is MX$1,759.65 in 2026. The rest is taxable as ordinary income in the month it is paid.
What a PTU payment is worth after tax
Because the pool depends on the company's profit, there is no universal figure. These rows model a PTU equal to one month's salary, which is a common outcome in a profitable mid-sized employer, and show the three-month cap alongside it so you can see how much headroom there is.
| Level | PTU gross | ISR | Net | Cap at 3 months |
|---|---|---|---|---|
| JuniorMX$444,500 | MX$37,042 | MX$9,37325.3% | MX$27,668 | MX$111,125 |
| Mid-levelMX$743,250 | MX$61,938 | MX$18,36729.7% | MX$43,570 | MX$185,813 |
| SeniorMX$1,127,000 | MX$93,917 | MX$30,12432.1% | MX$63,792 | MX$281,750 |
Note how far the cap sits above a one-month payment. For a salaried engineer in a normal company the three-month ceiling is unlikely to bind. Where it bites is a small, highly profitable firm, which is exactly the case the 2021 reform was written for.
How these figures were produced
PayMetric Labs' own calculations. The PTU gross is modelled at one month's salary, not derived from any company's accounts, because the real amount depends entirely on your employer's taxable profit. The 15 UMA exemption of MX$1,759.65 uses the DOF UMA daily value of MX$117.31 effective 1 February 2026 to 31 January 2027, and the taxable excess is run through the monthly SAT tarifa with the same incremental method our aguinaldo calculator documents.
Do not put PTU in an offer comparison as fixed pay
PTU depends on profit for a year that has not happened yet. A loss-making year pays nothing, and there is no obligation to make it up later. If an employer raises PTU during hiring, ask what it actually paid in each of the last three years rather than accepting an average or a good year. Then compare offers on guaranteed pay and treat PTU as upside.
Why two colleagues get different amounts
The split into two halves explains most of the confusion. One half is shared purely by days worked, so a junior who was there all year collects the same amount from it as a senior who was. The other half is shared in proportion to salary earned, so the senior takes more of that. Someone who joined in September loses ground on both halves.
Employers must post the information used for the distribution at the workplace, and a joint commission of worker and employer representatives prepares the individual allocation. If the figures look wrong, that posting is where to start, and there is a defined window for objections before the payment is made.
The other year-end payment
Aguinaldo is statutory, predictable and paid before 20 December, with its own separate 30 UMA exemption. It is the payment you can actually plan around.
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Frequently asked questions
Who is entitled to PTU in Mexico?
Employees who worked at least 60 days during the financial year. Directors, administrators and general managers are excluded under Article 127 of the Ley Federal del Trabajo, as are domestic workers. Newly formed companies are generally exempt in their first year of operation.
When is PTU paid in 2026?
Companies must pay by 30 May 2026, within 60 days of the corporate tax return deadline. If your employer is an individual rather than a company, the window runs from 1 May to 29 June. PTU paid in 2026 is a share of profits earned in 2025.
How is my share calculated?
The pool is 10% of the company's taxable profit. Half of it is distributed according to days worked during the year and half in proportion to salaries earned. So length of service and pay level both matter, but they pull on different halves of the pool.
What is the three-month cap and does it affect me?
Since the 2021 outsourcing reform your PTU cannot exceed the greater of three months of your salary or the average PTU you received over the last three years. For a mid-level engineer on MX$743,250 that ceiling is about MX$185,813, so in most companies it will not bind. It bites in small, highly profitable firms where 10% of profit divided among few employees would otherwise be very large.
How much of PTU is tax free?
Only MX$1,759.65 in 2026, the equivalent of 15 UMA under LISR Article 93, fracción XIV. That is half the aguinaldo exemption, and on an engineering salary it covers a few per cent of the payment. Expect an effective deduction around 25% to 32% depending on your band.
Can I count PTU when comparing offers?
Not as fixed pay. PTU depends on the employer's taxable profit for a year that has not finished yet, so it can be large one year and zero the next if the company makes no profit. Treat it as variable upside. If an employer quotes a PTU figure during hiring, ask what it paid in each of the last three years rather than an average or a best case.
What if I left the company during the year?
You are still entitled, provided you met the 60-day threshold, and your share is calculated on the days you worked and the salary you earned. Former employees generally have to be paid in the same distribution, so keep your contact details current with the employer and check the notice posted at the workplace.
What if I think my PTU is wrong or missing?
Employers must post the information used for the distribution at the workplace, and employees have a window to raise objections through the joint commission that prepares the allocation. If that does not resolve it, PROFEDET provides free advice and conciliation. Check first whether the amount is genuinely wrong or simply reduced by ISR on everything above MX$1,759.65.
Legal position from the Ley Federal del Trabajo Articles 117 to 131 and LISR Article 93, fracción XIV, including the cap introduced by the 2021 outsourcing reform. UMA daily value MX$117.31 per the DOF, effective 1 February 2026 to 31 January 2027, verified September 2026. PTU amounts shown are modelled illustrations, not entitlements. General information only, not personal tax or legal advice.