{"id":16008,"date":"2023-08-16T16:39:42","date_gmt":"2023-08-16T22:39:42","guid":{"rendered":"https:\/\/www.creel.mx\/?post_type=cltvo_publicaciones&#038;p=16008"},"modified":"2026-04-13T17:49:05","modified_gmt":"2026-04-13T23:49:05","slug":"ruling-against-the-cap-on-the-amount-payable-as-ptu","status":"publish","type":"cltvo_publicaciones","link":"https:\/\/www.creel.mx\/en\/publications\/ruling-against-the-cap-on-the-amount-payable-as-ptu\/","title":{"rendered":"Ruling against the cap on the amount payable as PTU"},"content":{"rendered":"<p>It was recently reported that Mexican mining union \u201c<em>Sindicato Nacional Minero Metal\u00fargico Frente<\/em>\u201d (the \u201c<span style=\"text-decoration: underline;\">Union<\/span>\u201d), obtained a favorable ruling in a constitutional (\u201c<em>amparo<\/em>\u201d) procedure against the cap on the amount payable as Employees\u2019 Profit Sharing (\u201c<span style=\"text-decoration: underline;\">PTU<\/span>\u201d, as per its acronym in Spanish). Pursuant to such resolution, the PTU cap (which is equal to the greater of: (i) three months of the employee\u2019s salary; or (ii) the average PTU received during the last three years, the \u201cPTU Cap\u201d), would not apply.<\/p>\n<p>The Political Constitution of the United Mexican States provides that employees will receive as PTU an amount equivalent to the percentage determined by the National Commission for PTU, which currently is 10% of each company\u2019s taxable income. However, the PTU Cap was introduced as part of the reform to the Mexican Federal Labor Law published in the Federal Official Gazette on April 23, 2021. The Union argued that the PTU Cap violates the constitutional provision.It is important to highlight that the resolution issued in favor of the Union:<\/p>\n<ul>\n<li>Is not yet final and remains subject to appeal; and<\/li>\n<li>If deemed final in due course, for now it could only be applied in favor of those plaintiffs who followed the corresponding constitutional (\u201c<em>amparo<\/em>\u201d) procedure, and not in favor of employees and\/or unions of other companies.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>It was recently reported that Mexican mining union \u201cSindicato Nacional Minero Metal\u00fargico Frente\u201d (the \u201cUnion\u201d), obtained a favorable ruling in a constitutional (\u201camparo\u201d) procedure against the cap on the amount payable as Employees\u2019 Profit Sharing (\u201cPTU\u201d, as per its acronym in Spanish). Pursuant to such resolution, the PTU cap (which is equal to the greater of: (i) three months of the employee\u2019s salary; or (ii) the average PTU received during the last three years, the \u201cPTU Cap\u201d), would not apply.<\/p>\n","protected":false},"featured_media":0,"template":"","cltvo_categoria_tax":[79],"tipo_publicacion_taxonomy":[179],"class_list":["post-16008","cltvo_publicaciones","type-cltvo_publicaciones","status-publish","hentry","cltvo_categoria_tax-employment-and-labor","tipo_publicacion_taxonomy-client-alerts"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ruling against the cap on the amount payable as PTU -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.creel.mx\/en\/publications\/ruling-against-the-cap-on-the-amount-payable-as-ptu\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ruling against the cap on the amount payable as PTU -\" \/>\n<meta property=\"og:description\" content=\"It was recently reported that Mexican mining union \u201cSindicato Nacional Minero Metal\u00fargico Frente\u201d (the \u201cUnion\u201d), obtained a favorable ruling in a constitutional (\u201camparo\u201d) procedure against the cap on the amount payable as Employees\u2019 Profit Sharing (\u201cPTU\u201d, as per its acronym in Spanish). Pursuant to such resolution, the PTU cap (which is equal to the greater of: (i) three months of the employee\u2019s salary; or (ii) the average PTU received during the last three years, the \u201cPTU Cap\u201d), would not apply.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.creel.mx\/en\/publications\/ruling-against-the-cap-on-the-amount-payable-as-ptu\/\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-13T23:49:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.creel.mx\/wp-content\/uploads\/2017\/05\/1-horizontal.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.creel.mx\\\/en\\\/publications\\\/ruling-against-the-cap-on-the-amount-payable-as-ptu\\\/\",\"url\":\"https:\\\/\\\/www.creel.mx\\\/en\\\/publications\\\/ruling-against-the-cap-on-the-amount-payable-as-ptu\\\/\",\"name\":\"Ruling against the cap on the amount payable as PTU -\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.creel.mx\\\/#website\"},\"datePublished\":\"2023-08-16T22:39:42+00:00\",\"dateModified\":\"2026-04-13T23:49:05+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.creel.mx\\\/en\\\/publications\\\/ruling-against-the-cap-on-the-amount-payable-as-ptu\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.creel.mx\\\/en\\\/publications\\\/ruling-against-the-cap-on-the-amount-payable-as-ptu\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.creel.mx\\\/en\\\/publications\\\/ruling-against-the-cap-on-the-amount-payable-as-ptu\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/www.creel.mx\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Publicaciones\",\"item\":\"https:\\\/\\\/www.creel.mx\\\/publicaciones\\\/%categoria_publicaciones_taxonomy%\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Ruling against the cap on the amount payable as PTU\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.creel.mx\\\/#website\",\"url\":\"https:\\\/\\\/www.creel.mx\\\/\",\"name\":\"\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.creel.mx\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ruling against the cap on the amount payable as PTU -","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.creel.mx\/en\/publications\/ruling-against-the-cap-on-the-amount-payable-as-ptu\/","og_locale":"en_US","og_type":"article","og_title":"Ruling against the cap on the amount payable as PTU -","og_description":"It was recently reported that Mexican mining union \u201cSindicato Nacional Minero Metal\u00fargico Frente\u201d (the \u201cUnion\u201d), obtained a favorable ruling in a constitutional (\u201camparo\u201d) procedure against the cap on the amount payable as Employees\u2019 Profit Sharing (\u201cPTU\u201d, as per its acronym in Spanish). Pursuant to such resolution, the PTU cap (which is equal to the greater of: (i) three months of the employee\u2019s salary; or (ii) the average PTU received during the last three years, the \u201cPTU Cap\u201d), would not apply.","og_url":"https:\/\/www.creel.mx\/en\/publications\/ruling-against-the-cap-on-the-amount-payable-as-ptu\/","article_modified_time":"2026-04-13T23:49:05+00:00","og_image":[{"url":"https:\/\/www.creel.mx\/wp-content\/uploads\/2017\/05\/1-horizontal.jpg","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.creel.mx\/en\/publications\/ruling-against-the-cap-on-the-amount-payable-as-ptu\/","url":"https:\/\/www.creel.mx\/en\/publications\/ruling-against-the-cap-on-the-amount-payable-as-ptu\/","name":"Ruling against the cap on the amount payable as PTU -","isPartOf":{"@id":"https:\/\/www.creel.mx\/#website"},"datePublished":"2023-08-16T22:39:42+00:00","dateModified":"2026-04-13T23:49:05+00:00","breadcrumb":{"@id":"https:\/\/www.creel.mx\/en\/publications\/ruling-against-the-cap-on-the-amount-payable-as-ptu\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.creel.mx\/en\/publications\/ruling-against-the-cap-on-the-amount-payable-as-ptu\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.creel.mx\/en\/publications\/ruling-against-the-cap-on-the-amount-payable-as-ptu\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.creel.mx\/en\/"},{"@type":"ListItem","position":2,"name":"Publicaciones","item":"https:\/\/www.creel.mx\/publicaciones\/%categoria_publicaciones_taxonomy%\/"},{"@type":"ListItem","position":3,"name":"Ruling against the cap on the amount payable as PTU"}]},{"@type":"WebSite","@id":"https:\/\/www.creel.mx\/#website","url":"https:\/\/www.creel.mx\/","name":"","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.creel.mx\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/www.creel.mx\/en\/wp-json\/wp\/v2\/cltvo_publicaciones\/16008","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.creel.mx\/en\/wp-json\/wp\/v2\/cltvo_publicaciones"}],"about":[{"href":"https:\/\/www.creel.mx\/en\/wp-json\/wp\/v2\/types\/cltvo_publicaciones"}],"wp:attachment":[{"href":"https:\/\/www.creel.mx\/en\/wp-json\/wp\/v2\/media?parent=16008"}],"wp:term":[{"taxonomy":"cltvo_categoria_tax","embeddable":true,"href":"https:\/\/www.creel.mx\/en\/wp-json\/wp\/v2\/cltvo_categoria_tax?post=16008"},{"taxonomy":"tipo_publicacion_taxonomy","embeddable":true,"href":"https:\/\/www.creel.mx\/en\/wp-json\/wp\/v2\/tipo_publicacion_taxonomy?post=16008"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}