Do Remote Workers in Mexico Qualify for Profit Sharing (PTU)?
As remote and hybrid work models expand in Mexico, many employers ask the same question:
Do remote workers qualify for profit sharing (PTU)?
The short answer: Yes — in most cases, remote workers must be included in your company’s annual profit sharing calculation under Mexican law.
This guide explains:
- What PTU is and who qualifies
- Special considerations for remote employees
- Practical compliance tips to avoid fines and disputes
What Is PTU in Mexico?
PTU (Participación de los Trabajadores en las Utilidades) is the mandatory profit sharing scheme that requires companies to distribute 10% of their taxable profits among employees each year.
It applies to:
✔️ Full-time and part-time workers
✔️ Blue collar and white collar staff
✔️ On-site and remote employees
Learn more in “Profit Sharing in Mexico: What Foreign Employers Must Know About PTU Obligations.”
Do Remote Workers Qualify for PTU?
✅ Yes — if they are your direct employees
Remote workers with an employment contract are entitled to profit sharing just like on-site colleagues.
🚫 No — if they are truly independent contractors
Freelancers and service providers do not qualify, but misclassification risks heavy fines.
Avoid misclassification issues: see “Employee Misclassification in Mexico: How Chinese Companies Can Avoid Penalties.”
Special PTU Considerations for Distributed Teams
✔️ Equal Treatment: Remote workers cannot be excluded simply because they work from home or another city.
✔️ Calculation: Their PTU is based on days worked and wages earned, like any other employee.
✔️ Tax Compliance: PTU must be reported correctly through your payroll and CFDI to avoid SAT penalties.
For accurate payroll, check “All About Payroll in Mexico: How It’s Calculated and Regulations.”
Remote Workers Employed Through an EOR
If you hire via an Employer of Record (EOR):
- The EOR is the legal employer, responsible for calculating and paying PTU.
- Ensure your EOR includes remote staff in the profit sharing base.
Get tips in “What is an EOR (Employer of Record) and how can it help your business?”
Compliance Tips to Avoid PTU Disputes
✅ Keep detailed records of remote employees’ working days and salaries.
✅ Include clear PTU clauses in employment contracts.
✅ Communicate PTU payment schedules transparently to remote staff.
✅ Work with local payroll experts or your EOR/PEO to ensure calculations are accurate.
If you outsource payroll, see “Red Flags When Outsourcing Payroll in Mexico: What to Watch For.”
What Happens If You Don’t Pay PTU Correctly?
⚠️ Fines from the SAT for non-compliance
⚠️ Labor disputes and reputational damage
⚠️ Risk of being audited or blacklisted
Be prepared: read “How to Avoid Legal Pitfalls When Scaling Your Remote Workforce.”
Conclusion
With Mexico’s labor authorities increasing inspections, understanding PTU for remote workers is critical for every employer — whether you hire directly or through an EOR.
