Chihuahua, Chih., April 10, 2024

Dear Clients and Friends,

This bulletin is to publicize the resolution issued by the Second Chamber of the Supreme Court of Justice of the Nation on April 3, 2024 (amparo in revision 633/2023), in which it was determined the maximum limit of three months for the payment of profit sharing established in the Federal Labor Law is constitutional, but this limit is not absolute, since it must be consider the most beneficial for the worker, as it´s established in the Federal Labor Law:

“Article 127.- The right of workers to participate in the distribution of profits, recognized in the Political Constitution of the United Mexican States, shall be in accordance with the following rules:

VIII.- The amount of the profit sharing will have a maximum limit of three months of the worker’s salary, or the average of the participation received in the last three years; The most favorable amount will be applied.”

Therefore, we have other hypotheses which is the average of the participation received in the last three years, as it was the most favorable to the worker, but it determines various possibilities that must be considered such as the average of the amount given to the category, workplace, position, level or position occupied in the company.

Remaining at your disposal in case you require a more thorough explanation.

Sincerely: Lic. Jesús Israel Perales Piña