Article 127 Federal Labor Law

The right of the employees to participate in the profit sharing, recognized in the Political Constitution of the United Mexican States, shall be adjusted to the following norms:

I.The directors, administrators and general managers of the companies shall not participate in the profits;

II.The other employees in a position of trust shall participate in the profits of the companies, but if the wage that they receive is greater than that corresponding to the unionized employee of highest wage within the company, or in the absence of this, to the permanent employee with the same characteristic, this wage increased by twenty percent shall be considered as the maximum wage.

III.The amount of the participation of the employees in the service of persons whose income derives exclusively from their work, and of those who dedicate themselves to the care of goods that produce rents or to the collection of credits and their interests, may not exceed one month of wage;

IV.Working mothers, during the pre and postnatal periods, and the employees victims of an occupational hazard during the period of temporary disability, shall be considered as employees in active service;

IV Bis. The employees of the establishment of a company form part of it for the purposes of the participation of the employees in the profits;

V.In the construction industry, after determining which employees have the right to participate in the distribution, the Commission referred to in article 125 shall adopt the measures that it deems convenient for their summons;

VI.The domestic employees shall not participate in the profit sharing;

VII.The temporary employees shall be entitled to participate in the profits of the company when they have worked sixty days during the year, at least.

VIII.The amount of the profit sharing participation shall have as maximum limit three months of the wage of the employee or the average of the participation received in the last three years; the amount that results most favorable to the employee shall be applied, and

IX.The working persons in digital platforms shall be entitled to participate in the profits of the company when the time effectively worked, in terms of article 291-D of this Law, is greater than 288 hours annually.