The workers' profit-sharing (PTU) paid in 2026 is determined using the taxable income for fiscal year 2025. It is not a discretionary bonus, nor is it calculated as a uniform percentage of salary. The company must set up the joint committee, provide information, prepare the individual plan, address observations and pay within the deadline. For legal entities the deadline was May 30, 2026; for individuals, June 29. A clear file makes it possible to explain differences between people and respond to later claims.
Base, distribution and individual cap
The taxable income is determined under tax legislation and the current percentage set by the National Commission is 10 percent. The distributable profit is divided into two equal parts: one is distributed by days worked and the other by wages earned during the year. For this calculation, the daily wage rate is used with the special rules of the Federal Labor Law. The individual amount is capped at three months of the person's salary or the average PTU received in the last three years, whichever is more favorable. The formula, incidents and caps must be documented in a reproducible way.
Who participates and who is excluded
Active and former workers who meet the conditions participate, including temporary workers who worked at least sixty days in the year. Periods of temporary disability due to work risk and of maternity are counted under the law. Directors, administrators and general managers, partners or shareholders, and independent providers without a subordinate relationship do not participate; temporary workers with fewer than sixty days do not either. There are excepted employers, such as newly created companies during the legal period and certain institutions. Each exclusion must be supported by facts and legal basis, avoiding classifying as a fee-based provider someone who was materially subordinate.
Process, payment and pending items after the deadline
The employer gives workers a copy of the annual return and permitted annexes; the joint committee formulates the distribution plan and addresses observations. The payment must be identified in payroll and distinguish the exempt and taxed portions under tax rules. If a person no longer works there, there must be a reasonable mechanism to locate them and keep their amount available during the applicable period. Unclaimed profits from the prior year are added to the following distributable profit under legal terms. If in July 2026 there are differences or omissions, it is advisable to review them and document their correction. This material is informational and does not replace the specific labor and tax calculation.
Key points
- The PTU paid in 2026 corresponds to the taxable income generated during 2025.
- The 10 percent distributable amount is split half between days worked and wages.
- The individual cap is three months of salary or the three-year average, whichever is more favorable.
- Former and temporary workers with at least sixty days may be entitled to the payment.
What to review
- Reconcile the annual return, PTU base, payroll and workforce for fiscal year 2025.
- Keep the committee's minutes, the individual plan, observations and payment receipts.
- Review in 2026 the amounts pending for former workers and establish a contact mechanism.