Mexico: Subcontracting and profit sharing by workers (PTU)

Mexico: Subcontracting and profit sharing by workers

The Ministry of Labor and Social Welfare (Secretaría del Trabajo y Previsión Social—STPS) on 5 April 2021 issued Boletín 041/2021 that includes rules regarding the treatment of workers and profit sharing in subcontracting situations involving companies in Mexico.


The measures aim to regulate and provide guidance on the calculation of worker participations in the company's profits (PTU).

The determination of the PTU in such situations may be affected when companies receive goods from maquiladora companies for subsequent acquisition and disposal in the domestic market. The rules also refer to specialized services, and this appears to include shared services and thus is relevant for groups of companies that provide intra-group services to several companies in Mexico.

Under the PTU rules, there is a transition period of three months to allow time for those with subcontracting services to regularize their calculations.

Read an April 2021 report (Spanish) prepared by the KPMG member firm in Mexico

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