Article 122 Federal Labor Law
TITLE THREE. Working Conditions · CHAPTER VIII. Participation of employees in the profits of the enterprises
Current text · last reform published in the Official Gazette of the Federation (DOF) on 14 May 2026
The profit sharing (PTU) among the employees must be made within the sixty days following the date on which the annual tax must be paid, even when objection of the employees is in process.
When the Ministry of Finance and Public Credit increases the amount of the taxable profit, without there having mediated objection of the employees or it having been resolved, the additional distribution shall be made within the sixty days following the date on which the resolution is notified. Only in the case that it is challenged by the employer, the payment of the additional distribution shall be suspended until the resolution becomes final, guaranteeing the interest of the employees.
The amount of the profits not claimed in the year in which they are demandable shall be added to the distributable profit of the following year.