The approved reform regarding labor subcontracting, as published on April 23, 2021, includes a clause that modifies the Workers’ Profit Sharing (PTU).

This reform is generating much confusion and may be a source of labor and union conflicts and disagreements.

Among the main points to be highlighted and clarified are the following:

How the profits to be distributed will be calculated: Profits will be divided into two equal parts: 1) One part must be distributed equally among all employees, taking into consideration the number of days worked, and 2) the other part must be distributed in proportion to the amount of wages each employee earned during the year.

The salary to be considered for the distribution: The amount received by each worker in cash per their daily quota should be considered.

Participation of salaried employees in profit sharing: They will be permitted to participate in profit sharing, but their right to profits is capped at the salary of the unionized worker with the highest salary, plus 20%.

Three-month rule vs. three-year average: The calculation of the individual amount to which each worker is entitled for payment of profits must be the most favorable between the three-month rule or the three-year-average rule.

Surplus profit: If there is a surplus amount of profits after these calculations are made, it is considered profit in favor of the company, and there is no obligation to keep it for PTU for future years.

Javier Canseco /
Ana María Becerra /
Perla Arreola /
Roberto Álvarez Malo /
Isaac Corral /
Rogelio Sánchez /

CategoryLegal Alerts

© 2022 EC RUBIO | Privacy notice | Terms of use