The recent decision of the Supreme Court of Justice of the Nation (SCJN) regarding the three-month limit for the Employee Profit Sharing (PTU) of companies, or the average of the amounts received in the last three years, has generated a broad debate in the Mexican labor arena. This decision, unanimously adopted by the Second Chamber of the SCJN, has important implications for employers and workers alike.
The support for this decision is based on the recognition of the power of the Mexican Congress to regulate labor matters, as set forth in Article 73, Section X, of the Mexican Constitution. Within this legislative competence, Congress has the power to establish limits and conditions for the distribution of profits, as long as the rights of the employees are safeguarded and the financial stability of the companies is considered.
The challenge to the constitutionality of this limit was based on the alleged contradiction with Articles 14 and 123 of the Mexican Constitution. However, the reporting judge, Alberto Pérez Dayán, determined that the provision was compatible with the Magna Carta, thus setting an important precedent in the interpretation of labor laws.
This resolution is of great relevance for the Mexican labor landscape, as it establishes a clear and defined legal framework for profit sharing, providing legal certainty to both employers and employees. In addition, it promotes a balance between employees’ labor rights and the economic interests of business enterprises, which is fundamental for the economic and social development of the country.
The labor team of Vega, Guerrero y Asociados, will report any developments related to this issue and provide expert advice to our clients in labor matters.
