Article 123 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 distributable profit shall be divided into two equal parts: the first shall be distributed equally among all the employees, taking into consideration the number of days worked by each one in the year, independently of the amount of the wages. The second shall be distributed in proportion to the amount of the wages accrued for the work rendered during the year.