Economic dispersion of the right of employees to participate in profit sharing payments of companies in Mexico

Abstract

This research provides a national legal analysis regarding the right to profit sharing of the employees in Mexico, along with the legal basis and the calculation procedure according to what is established in the Political Constitution of the United Mexican States, the Federal Labor Law and the Income Tax Law in the case of legal entities. Likewise, based on descriptive statistics, it also presents the behavior on the manifestation of compliance in filing the annual statement of the tax regime analyzed, as well as the expression of the amounts distributed among their subordinates; with figures issued by the Tax Administration Service (SAT) in its register of taxpayers and data anonymized for fiscal years from 2010 to 2015. Similarly, in view of the data available from the National Survey of Household Income and Expenditure (ENIGH) for the years 2012, 2014, 2015, 2016 and 2018, there is a wide gap in the dispersion and low income of the income presented.