Your PTU in Mexico: the share by days and by salary, the 3-month cap and the ISR withheld
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 15 Oct 2026.In the SAT's 2026 example, a company shares $54,000 of PTU among workers with 3,050 days and $960,241.92 of salaries. A worker with 350 days and a salary of $110,264 gets $3,098.36 for days plus $3,100.39 for salary, $6,198.75 in all, well under the cap of three months' salary ($27,566).
2026 · Rates and rules read from the sources listed on this page (the earliest on 15 Oct 2026); they may have changed since.
Type the amount your employer shares (10% of its taxable profit), or switch to the profit and let the page take 10%.
Copy the totals from the company’s PTU project: days worked and salaries of everyone who shares.
Type your own days worked and your salary for the year, and the average PTU of your last three years if it was higher.
Read the share by days, the share by salary, the cap, the tax-free part and the ISR withheld.
The PTU (participación de los trabajadores en las utilidades) is the share of profit every Mexican employer must pay its workers each spring: 10% of the company's renta gravable, the taxable profit in its annual tax return. This page works out one worker's share from the figures in the company's PTU project, which the employer must post where everyone can see it.
How it is split. Article 123 of the Ley Federal del Trabajo cuts the amount in two equal halves. The first half is shared by days worked, whatever the salary: half the amount divided by everyone's days, times your days. The second half is shared by salary: half the amount divided by everyone's salaries, times your salary. The salary counted is your contract's daily rate for the year, without overtime or bonuses.
The cap. Since the 2021 reform, article 127 fraction VIII limits your PTU to three months of your salary or the average PTU you received in the last three years, whichever is higher. With a salary of $110,264 a year, the cap is $27,566.
Tax. The first 15 days of the general minimum wage are free of ISR: $4,725.60 in 2026, as the SAT's manual computes it (the same manual later speaks of 15 days of UMA, $1,759.65; the page lets you choose). The rest is taxed by article 174 of the ISR regulation: the taxable part is turned into a monthly average, added to your ordinary month, and the extra ISR this causes gives the rate applied.
Who shares. Eventual workers need 60 days in the year. Directors, administrators, general managers, household workers and independent professionals do not share. Companies pay by 30 May, individual employers by 29 June.
For the December bonus use the Aguinaldo Calculator; for your monthly take-home pay, the Mexico Net Salary Calculator.
Everything runs in your browser; nothing you type is sent anywhere.
The company shares 10% of its taxable profit. Half is divided by everyone's days worked and multiplied by your days; the other half is divided by everyone's salaries and multiplied by your salary. With the figures of the SAT's 2026 example, 350 days and $110,264 of salary give $3,098.36 plus $3,100.39, or $6,198.75.
Yes. Article 127 fraction VIII of the Ley Federal del Trabajo, added in 2021, caps your PTU at three months of your salary or the average PTU you received in the last three years, whichever is higher. A salary of $110,264 a year gives a cap of $27,566, which is $110,264 divided by 12 and multiplied by three.
Article 93 fraction XIV of the Ley del ISR exempts 15 days of the general minimum wage. The SAT's 2026 manual computes it as $315.04 × 15 = $4,725.60. The same manual later speaks of 15 days of UMA, which would be $1,759.65. Everything above the exempt part is taxed, with the method of article 174 of the ISR regulation.
The taxable part is divided by 365 and multiplied by 30.4 to get a monthly average. That average is added to your ordinary month's salary, and the extra ISR it causes, divided by the average, gives a rate. In the SAT's example, $15,000 of PTU with a $400 daily salary gives 14.81% and $1,521.63 withheld.
Directors, administrators and general managers do not share in the profit, nor do household workers, owners and independent professionals paid by fee. Eventual workers share only if they worked at least 60 days in the year. Workers who left the company still share for the days they worked in that tax year.
Within 60 days of the date the company files, or should have filed, its annual tax return. Companies (personas morales) pay between 1 April and 30 May; individual employers (personas físicas) pay between 1 May and 29 June. A worker can object to the PTU project in writing within the time the law allows.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Mexico PTU Calculator (Reparto de Utilidades) and anybody who knows can answer. No account needed.
Same job, other tools: Finiquito por Renuncia Mexico – Finiquito por renuncia: proportional vacation, prima vacacional and aguinaldo · Calculadora Vacaciones Dignas 2026 – Calculadora de vacaciones dignas: días por antigüedad y prima vacacional · Calculadora RESICO 2026 – Calculadora RESICO 2026: ISR mensual de personas físicas y retención del 1.25% · Calculadora Cuotas IMSS 2026 – Calculadora de cuotas IMSS 2026: patrón y trabajador por ramo, cesantía incluida · Retención de Honorarios: ISR e IVA 2026 – Retención de honorarios: 10% de ISR y dos terceras partes del IVA en la factura.
More for Mexico: all 9 Mexico calculators.