{"id":6874,"date":"2025-05-28T13:45:16","date_gmt":"2025-05-28T19:45:16","guid":{"rendered":"https:\/\/factura.com\/blog\/?p=6874"},"modified":"2025-05-28T13:45:18","modified_gmt":"2025-05-28T19:45:18","slug":"que-dice-la-ley-sobre-el-reparto-de-utilidades","status":"publish","type":"post","link":"https:\/\/factura.com\/blog\/que-dice-la-ley-sobre-el-reparto-de-utilidades\/","title":{"rendered":"\u00bfQu\u00e9 dice la ley sobre el reparto de utilidades?"},"content":{"rendered":"\n<p>La Ley Federal del Trabajo (LFT) regula el reparto de utilidades en M\u00e9xico. Todas las empresas con utilidad m\u00ednima de 300 mil pesos anuales est\u00e1n obligadas a realizar este reparto. Este reparto es un derecho constitucional de los trabajadores. La LFT establece que el monto a repartir es del 10% de las utilidades generadas por el patr\u00f3n.&nbsp;<\/p>\n\n\n\n<p><strong>Tabla de contenido:\u00a0<\/strong><br><strong><a href=\"#reparto\">1-\u00a0 \u00bfQu\u00e9 es el reparto de utilidades?\u00a0<\/a><\/strong><br><strong><a href=\"#leyes\">2- \u00bfQu\u00e9 leyes lo regulan?<\/a><\/strong><br><strong><a href=\"#derecho\">3- \u00bfQui\u00e9nes tienen derecho al reparto?<\/a><\/strong><br><strong><a href=\"#tienen\">4- \u00bfQui\u00e9nes no tienen derecho?<\/a><\/strong><br><strong><a href=\"#empresas\">5- \u00bfQu\u00e9 empresas est\u00e1n obligadas a repartir utilidades?<\/a><\/strong><br><strong><a href=\"#trabajador\">6- \u00bfCu\u00e1nto le toca a cada trabajador?<\/a><\/strong><br><strong><a href=\"#paga\">7- \u00bfCu\u00e1ndo se paga?\u00a0<\/a><\/strong><br><strong><a href=\"#pasa\">8- \u00bfQu\u00e9 pasa si no me pagan?<\/a><\/strong><\/p>\n\n\n\n<p>Cada a\u00f1o, los trabajadores esperan con bastante entusiasmo el reparto de utilidades, un derecho que est\u00e1 respaldado por la ley en M\u00e9xico y es obligatorio sin ninguna excepci\u00f3n alguna. Pero, \u00bfsabes exactamente qu\u00e9 dice la legislaci\u00f3n al respecto? En este blog te explicamos de manera sencilla todo lo que necesitas saber sobre este tema.&nbsp;<\/p>\n\n\n\n<h2><strong id=\"reparto\">\u00bfQu\u00e9 es el reparto de utilidades?&nbsp;<\/strong><\/h2>\n\n\n\n<p>El reparto de utilidades es un derecho constitucional que permite a los trabajadores recibir una parte de las ganancias que gener\u00f3 la empresa o patr\u00f3n durante el a\u00f1o fiscal anterior. Este beneficio busca reconocer la contribuci\u00f3n de los empleados al \u00e9xito econ\u00f3mico del negocio.<\/p>\n\n\n\n<h2><strong id=\"leyes\">\u00bfQu\u00e9 leyes lo regulan?<\/strong><\/h2>\n\n\n\n<p>En M\u00e9xico, el reparto de utilidades est\u00e1 regulado por:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La Constituci\u00f3n Pol\u00edtica de los Estados Unidos Mexicanos, se encuentra en el Art\u00edculo 123, Fracci\u00f3n IX).\u00a0<\/li>\n\n\n\n<li>La Ley Federal del Trabajo, se encuentra desde los Art\u00edculos 117 al 131.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Estas disposiciones establecen las bases legales para la participaci\u00f3n de los trabajadores en las utilidades de las empresas.<\/p>\n\n\n\n<h2><strong id=\"derecho\">\u00bfQui\u00e9nes tienen derecho al reparto?<\/strong><\/h2>\n\n\n\n<p>Tienen derecho los trabajadores que hayan laborado al menos 60 d\u00edas en el a\u00f1o fiscal anterior, ya sea de forma continua o discontinua, para una empresa obligada a repartir utilidades.<\/p>\n\n\n\n<h2><strong id=\"tienen\">\u00bfQui\u00e9nes no tienen derecho?<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Directores, administradores y gerentes generales.\u00a0<\/li>\n\n\n\n<li>Trabajadores eventuales que no hayan cumplido los 60 d\u00edas laborados.<\/li>\n\n\n\n<li>Socios o accionistas de la empresa.<\/li>\n\n\n\n<li>Trabajadores dom\u00e9sticos.<\/li>\n<\/ul>\n\n\n\n<p>\u00bfY entonces, por qu\u00e9 no tienen derecho? \u00a1Es muy buena pregunta! A continuaci\u00f3n te explicamos por qu\u00e9 esos grupos no tienen derecho al reparto de utilidades, seg\u00fan la Ley Federal del Trabajo y principios generales del derecho laboral en M\u00e9xico:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Directores, administradores y gerentes generales: Porque son considerados representantes del patr\u00f3n. Es decir, toman decisiones estrat\u00e9gicas en nombre de la empresa y tienen una participaci\u00f3n directa en la administraci\u00f3n de las utilidades. No se les considera parte del personal subordinado, sino parte de la estructura patronal.\u00a0<\/li>\n\n\n\n<li>Trabajadores eventuales que no hayan cumplido los 60 d\u00edas laborados: La ley establece un m\u00ednimo de 60 d\u00edas laborados en el a\u00f1o fiscal para poder participar en el reparto. Esto se debe a que se busca que quienes participen hayan contribuido de manera significativa a la generaci\u00f3n de utilidades. Si un trabajador estuvo muy poco tiempo, no se considera que haya tenido esa contribuci\u00f3n relevante.<\/li>\n\n\n\n<li>Socios o accionistas de la empresa: Porque ya reciben beneficios econ\u00f3micos de la empresa a trav\u00e9s de las utilidades como socios, mediante dividendos u otros mecanismos. Es decir, su ganancia no proviene de una relaci\u00f3n laboral subordinada, sino de su participaci\u00f3n como due\u00f1os del negocio.<\/li>\n\n\n\n<li>Trabajadores dom\u00e9sticos: Porque su trabajo se realiza en el \u00e1mbito personal y privado del patr\u00f3n, no en un contexto empresarial o productivo. La ley reconoce su derecho a un salario digno y prestaciones sociales, pero no a participar en las utilidades, ya que no generan una utilidad econ\u00f3mica como tal. \u00a1Ojo! Aunque no participan en el reparto de utilidades, s\u00ed est\u00e1n protegidos por otras disposiciones legales, como la afiliaci\u00f3n al IMSS.<\/li>\n<\/ul>\n\n\n\n<p>El reparto de utilidades se otorga solo a los trabajadores que contribuyen directamente a la generaci\u00f3n de ingresos de una empresa con fines de lucro, bajo una relaci\u00f3n laboral subordinada. Aquellos que no cumplen con estas caracter\u00edsticas quedan excluidos legalmente del beneficio.<\/p>\n\n\n\n<h2><strong id=\"empresas\">\u00bfQu\u00e9 empresas est\u00e1n obligadas a repartir utilidades?<\/strong><\/h2>\n\n\n\n<p>Est\u00e1n obligadas todas las empresas que hayan generado utilidades netas mayores a $300,000 pesos en el a\u00f1o fiscal y que tengan m\u00e1s de un trabajador. Hay excepciones, como:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Empresas de nueva creaci\u00f3n (durante su primer a\u00f1o de operaci\u00f3n).<\/li>\n\n\n\n<li>Empresas nuevas que elaboren un producto nuevo (exentas durante los dos primeros a\u00f1os).<\/li>\n\n\n\n<li>Instituciones de asistencia privada sin fines de lucro.<\/li>\n\n\n\n<li>IMSS y organismos descentralizados con fines culturales, asistenciales o de beneficencia.<\/li>\n<\/ul>\n\n\n\n<h2><strong id=\"trabajador\">\u00bfCu\u00e1nto le toca a cada trabajador?<\/strong><\/h2>\n\n\n\n<p>La utilidad se reparte en dos partes:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>50% en proporci\u00f3n al n\u00famero de d\u00edas trabajados en el a\u00f1o.<\/li>\n\n\n\n<li>50% en proporci\u00f3n al salario devengado por cada trabajador.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Esto significa que se toma en cuenta tanto el tiempo que trabajaste como el sueldo que recibes.<\/p>\n\n\n\n<h2><strong id=\"paga\">\u00bfCu\u00e1ndo se paga?&nbsp;<\/strong><\/h2>\n\n\n\n<p>El plazo para pagar el reparto de utilidades es:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Para empresas: Del 1ero. de abril al 30 de mayo.\u00a0<\/li>\n\n\n\n<li>Para personas f\u00edsicas con actividad empresarial: Del 1ero. de mayo al 29 de junio.\u00a0<\/li>\n<\/ul>\n\n\n\n<h2><strong id=\"pasa\">\u00bfQu\u00e9 pasa si no me pagan?<\/strong><\/h2>\n\n\n\n<p>Si una empresa no cumple con el reparto de utilidades, los trabajadores pueden presentar una queja ante la Procuradur\u00eda Federal de la Defensa del Trabajo (Profedet). Adem\u00e1s, el patr\u00f3n podr\u00eda ser sancionado con multas conforme a la Ley Federal del Trabajo.<\/p>\n\n\n\n<p>El reparto de utilidades no es un favor ni un bono, sino un derecho laboral respaldado por la ley mexicana. Conocer esta informaci\u00f3n te permite exigir lo que te corresponde y participar de manera informada en la vida econ\u00f3mica de tu empresa.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#fcb9002e\">\u00a1Esperamos que esta informaci\u00f3n te sea \u00fatil! Si tienes alguna otra pregunta o necesitas m\u00e1s ayuda, no dudes en preguntarnos. Y si te gust\u00f3 o sirvi\u00f3 mucho este art\u00edculo puedes compartirlo en tus redes sociales y etiquetar a tus amigos. 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\/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>La Ley Federal del Trabajo (LFT) regula el reparto de utilidades en M\u00e9xico. Todas las empresas con utilidad m\u00ednima de 300 mil pesos anuales est\u00e1n&#8230;<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[337],"tags":[],"class_list":["post-6874","post","type-post","status-publish","format-standard","hentry","category-ley-federal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfQu\u00e9 dice la ley sobre el reparto de utilidades? - Factura.com<\/title>\n<meta name=\"description\" content=\"El reparto de utilidades no es un bono, es un derecho constitucional. 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