Mexico / Payroll
Mexico PTU Calculator: Profit-sharing Allocation, Cap and ISR
Calculate PTU, Mexico’s employee profit sharing, using company taxable profit and the workforce’s eligible days and salaries. Apply the worker-favourable cap and estimate ISR.
Mexico PTU Calculator: Profit-sharing Allocation, Cap and ISR: Allocates half the 10% profit-sharing pool by the worker’s share of eligible days and half by the share of eligible annual salary. The allocation is capped at the higher of three months’ salary and the previous three-year PTU average. The unused exemption is up to 15 UMA; the ISR estimate is the additional monthly withholding under Art. 96. Results are estimates for ordinary private-sector workers and exclude collective agreements, court awards, special regimes and annual tax reconciliation. Runs 100% locally in your browser with zero server file uploads.
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Mexico · 2026 · MXN
Estimates exclude collective agreements, court awards, special regimes and annual tax reconciliation.
Pool, distribution and deadlines
The SAT labour and tax PTU manual for 2026 (https://www.sat.gob.mx/minisitio/RepartodeUtilidades/documentos/manuallaboralfiscal2026.pdf) documents the 10% pool and payment rules. LFT Arts. 122–127 (https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf) cover the day/salary split, eligible workers and the cap.
Exemption and ISR
LISR Art. 93 XIV (https://www.diputados.gob.mx/LeyesBiblio/pdf/LISR.pdf) provides the 15 UMA PTU exemption. The estimate uses the Art. 96 monthly tariff from Anexo 8 (https://www.sat.gob.mx/minisitio/NormatividadRMFyRGCE/documentos2026/rmf/anexos/Anexo-8-RMF-2026_DOF-28122025.pdf) and assumes no previous use of the annual PTU exemption; the employer may instead use the optional RLISR Art. 174 method.
How to use it
- Enter the company’s taxable profit before applying the 10% PTU allocation.
- Enter this worker’s eligible annual days and salary, along with totals for all eligible workers.
- Enter ordinary monthly salary and, if available, all three previous PTU payments; read the cap, exemption and estimated net PTU.
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Your salary, dates and employer totals stay in your browser. Nothing is uploaded.
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Frequently asked questions
How does the 50/50 split work?
Half of the distributable pool follows days worked and half follows eligible salary. Both workforce totals must include this worker. Eligible salary is the wage base for PTU under LFT Art. 124, rather than automatically the integrated contribution salary.
What if the three-year average is higher than three months of salary?
The higher figure sets the worker’s cap under LFT Art. 127 VIII. If the allocation is already below that cap, it is paid in full. Enter all three historical annual PTU payments to use the average; without them the estimate compares only the salary cap.
When must PTU be paid?
For the 2026 distribution, the general deadlines are 31 May for company employers and 30 June for individual employers. The company’s return and the LFT Art. 122 60-day rule determine the payment period.
Who belongs in the workforce totals?
Use eligible workers, days and salary after LFT Arts. 124–127 rules. Exclude directors and general managers; apply the confianza salary limit where relevant. Temporary workers require the legal eligibility conditions. The calculator does not determine whether a company is exempt from PTU.
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