Your share of the 15% utilidades in Ecuador: 10% by days worked, 5% by cargas familiares
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 19 Oct 2026.In Ecuador the workers share 15% of the company's profit under article 97 of the Código del Trabajo. With $200,000 of profit and 20 workers who all worked the year with 30 cargas among them, a worker with 2 cargas receives $1,000 of the 10% and $666.67 of the 5%: $1,666.67.
2026 · Rates and rules read from Código del Trabajo del Ecuador, art. 97-105 (consolidated text, last reform 18 Apr 2022, Corte Constitucional) on 19 Oct 2026; they may have changed since.
Type the company's profit (utilidad líquida) the 15% is taken from, in dollars.
Enter the number of workers and their cargas familiares, or the exact totals from the company's report.
Enter the days you worked in the year and your own cargas familiares.
Read your part of the 10%, your part of the 5% and the total, paid by mid-April.
This calculator works out one worker's share of the participación de trabajadores en las utilidades, the 15% of a company's profit that Ecuadorian law gives to its workers every year.
The 10%. Article 97 divides 10% of the profit among all the workers without regard to their salaries. A worker who did not work the whole year gets the part proportional to the time served, so the calculator splits the 10% by days worked: your days over the days of all the workers together.
The 5%. The remaining 5% goes to the workers in proportion to their cargas familiares: spouse or partner, children under 18 and disabled children of any age, as accredited to the employer. The calculator weights each carga by the days worked as well: your days times your cargas over the same product added up for all the workers.
The company's figures. When everyone worked the whole year, the number of workers and the cargas of all of them are enough. When people joined or left during the year, switch to the exact totals from the company's utilidades report.
The base and the dates. The base is the utilidad líquida in the company's income tax return (article 104). The company settles the utilidades by 31 March and pays each worker within the following 15 days (article 105). They do not count as remuneration for IESS contributions or the fondo de reserva (article 102). The cap of 24 basic wages added in 2015 was declared unconstitutional from fiscal year 2017 and is not applied.
What it leaves out. Workers whose bonuses already equal the share (article 98), firms of complementary activities (article 100) and income tax on the payment.
The figures are estimates, not legal advice. Everything runs in your browser; nothing you type is sent anywhere.
Article 97 of the Código del Trabajo gives the workers 15% of the company's profit. 10% is divided among all workers in proportion to the time each worked, whatever the salary; 5% in proportion to their cargas familiares. Your share is the 10% times your days over everyone's days, plus the 5% weighted by days and cargas.
The workers receive $30,000: $20,000 for the 10% and $10,000 for the 5%. With 20 workers who all worked the year and 30 cargas among them, a full year is worth $1,000 of the 10%, and each carga $333.33 of the 5%, so a worker with 2 cargas gets $1,666.67.
Yes. Article 97 says that those who did not work the whole year receive the part proportional to their time of service. Six months of a full year is half the 10% share; with $200,000 of profit and 20 workers, 182 days are worth $498.63 instead of $1,000.
Article 97 counts the spouse or partner in a de facto union, the children under eighteen and disabled children of any age, as accredited by the worker to the employer. A worker without cargas receives nothing from the 5%, only the share of the 10%.
Article 105 makes the employer settle the utilidades by 31 March each year and pay each worker's share within fifteen days of that settlement, so by mid-April. The employer then sends the proof of payment to the labour authority, under penalty of a fine.
No longer. A 2015 reform capped utilidades at 24 basic wages, but the Constitutional Court declared it unconstitutional in ruling 002-18-SIN-CC, with effect from fiscal year 2017. The consolidated Código del Trabajo notes that the cap cannot be invoked, so the calculator applies none.
Rates and rules change; check the source before you rely on a figure.
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