Note published on March 31 in El Economista, Empresas [Companies] Section by María del Pilar Martínez.
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Unions have expressed that, in the event that profit sharing payments are not made to them in accordance with the law, always favoring the worker, they will file amparo suits.
Ricardo Martinez Rojas, a specialist in labor matters, thus warned human resources representatives during the presentation of the “PTU and subcontracting” webinar at the AMEDIRH [Mexican Association for Human Resources Management], where he explained that companies have a short amount of time to make the proper calculations in order to comply with this obligation at the appropriate time.
During the presentation, he talked about the difficulties that organizations are facing, as in the case of new companies, given that they have no way of calculating the averages under which the amount to be paid to workers must be determined and which, the law emphasizes, must be of three months.
He recalled that the reform on subcontracting matters established a limit for the payment of the PTU – Employee Participation in Company Profits -, that is: 3 months of salary or the average of the profit sharing received in the last three years: considering that the amount that is most favorable for the worker will apply.
Additionally, he addressed the way in which companies must consider the payment to non-union employees, as well as the payment for managerial and administrative positions as well as the cases of employer substitution, which were numerous in 2021.
“PTU is an obligation of a labor nature, it is not a duty arising from tax matters. The first year starts running when the first worker is hired, but companies are exempt from paying profit sharing on the first year. But now, the manual mentions that it must be paid once you are registered at the SAT [Tax Administration Service], even
though this is not a tax obligation, so we have to be very careful”, he explained.
He recommended reviewing the calculations that allow the company to determine what is most advisable, capping the payment at 3 months or paying a higher amount, “If 10% of the profits is equivalent to 1 million pesos, but the three months of salary of the workers amount to 500,000 pesos, that is, it is lower, those 500,000 belong to the company”, he said.
It must be noted that the payment of profit sharing must be made in the months of May and up to the last day of August, “the Department of Labor will be monitoring compliance very closely, otherwise, there will be inspections to detect companies that did not comply with this obligation”, he added.