{"id":7082,"date":"2026-05-13T15:42:28","date_gmt":"2026-05-13T21:42:28","guid":{"rendered":"https:\/\/factura.com\/blog\/?p=7082"},"modified":"2026-05-13T15:42:28","modified_gmt":"2026-05-13T21:42:28","slug":"ptu-2026-calculo-tope-y-por-que-la-fecha-limite-es-el-29-de-mayo","status":"publish","type":"post","link":"https:\/\/factura.com\/blog\/ptu-2026-calculo-tope-y-por-que-la-fecha-limite-es-el-29-de-mayo\/","title":{"rendered":"PTU 2026: c\u00e1lculo, tope y por qu\u00e9 la fecha l\u00edmite es el 29 de mayo"},"content":{"rendered":"\n<p><em>El 31 de mayo cae en domingo. Tu empresa tiene hasta el viernes 29 para pagar utilidades sin riesgo de multa.<\/em><br><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Lo esencial en 30 segundos<\/strong><br>La <strong>PTU 2026<\/strong> es el <strong>10% de la utilidad fiscal de 2025<\/strong> que debes repartir a tus trabajadores. Personas morales pagan a m\u00e1s tardar el viernes 29 de mayo de 2026; personas f\u00edsicas, el 29 de junio.Reparto 50\/50: mitad por d\u00edas trabajados, mitad por salario. Tope: 3 meses de sueldo o el promedio de los \u00faltimos 3 a\u00f1os (el mayor). No pagar a tiempo: multa de $29,328 a $586,550 por trabajador.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>1. La fecha real (y qui\u00e9n debe recibirla)<\/strong><\/strong><\/h2>\n\n\n\n<p>El art\u00edculo 122 de la LFT da 60 d\u00edas tras la declaraci\u00f3n anual para pagar PTU. Para personas morales esto vence el 30 de mayo, pero como cae s\u00e1bado y el 31 domingo, <strong>el \u00faltimo d\u00eda h\u00e1bil real es el viernes 29 de mayo de 2026<\/strong>. Las personas f\u00edsicas con actividad empresarial tienen hasta el 29 de junio.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>S\u00ed reciben PTU<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Trabajadores de planta y de confianza (con tope especial).<\/li>\n\n\n\n<li>Eventuales con al menos 60 d\u00edas laborados en 2025, continuos o discontinuos.<\/li>\n\n\n\n<li>Ex empleados que cumplieron 60 d\u00edas y madres en periodos pre\/postnatales.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>No reciben PTU<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Directores, administradores, gerentes generales, socios y accionistas.<\/li>\n\n\n\n<li>Trabajadores dom\u00e9sticos y profesionistas por honorarios sin relaci\u00f3n laboral.<\/li>\n\n\n\n<li>Empleados con menos de 60 d\u00edas en el ejercicio.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Empresas exentas<\/strong><\/h3>\n\n\n\n<p>Nueva creaci\u00f3n en su primer a\u00f1o (dos si fabrican producto nuevo), industria extractiva en exploraci\u00f3n, instituciones de asistencia privada sin fines de lucro y empresas con ingresos menores a $300,000.<em>El 31 de mayo cae en domingo. Tu empresa tiene hasta el viernes 29 para pagar utilidades sin riesgo de multa.<\/em><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong>2. \u00bfC\u00f3mo se calcula la PTU? (f\u00f3rmula exacta)<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p>Error frecuente: la PTU <strong>no se calcula sobre la utilidad contable<\/strong>, sino sobre la <strong>renta gravable fiscal<\/strong> del art\u00edculo 9 de la LISR. Pueden ser muy distintas.<\/p>\n\n\n\n<p><strong>Paso 1: <\/strong>Fondo PTU = 10% \u00d7 renta gravable fiscal de 2025.<\/p>\n\n\n\n<p><strong>Paso 2: <\/strong>Dividir el fondo en dos mitades iguales (50% d\u00edas, 50% salario).<\/p>\n\n\n\n<p><strong>Paso 3: <\/strong>Factor por d\u00eda = (Fondo \u00d7 50%) \u00f7 total de d\u00edas trabajados por toda la plantilla.<\/p>\n\n\n\n<p><strong>Paso 4: <\/strong>Factor por peso = (Fondo \u00d7 50%) \u00f7 suma de salarios anuales de todos los empleados.<\/p>\n\n\n\n<p><strong>Paso 5: <\/strong>PTU individual = (d\u00edas del trabajador \u00d7 Factor d\u00eda) + (salario anual \u00d7 Factor peso).<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\ud83e\uddee Ejemplo pr\u00e1ctico<\/strong><br>Fondo PTU: $200,000. Total d\u00edas plantilla: 3,000. Total salarios: $1,500,000.<br>Factor d\u00eda = $33.33&nbsp; |&nbsp; Factor peso = $0.0667<br>Trabajador con 300 d\u00edas y $180,000 anuales \u2192 PTU = $10,000 + $12,000 = $22,000.<br><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong><strong>3. Tope de 3 meses y exenci\u00f3n de ISR<\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p>Desde la reforma de 2021 (Art. 127 fracci\u00f3n VIII LFT), cada trabajador recibe lo que resulte MAYOR entre:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Opci\u00f3n A: <\/strong>3 meses de su salario.<\/li>\n\n\n\n<li><strong>Opci\u00f3n B: <\/strong>promedio de PTU de los \u00faltimos 3 a\u00f1os.<\/li>\n<\/ul>\n\n\n\n<p>Si el c\u00e1lculo individual supera el tope, recibe el tope. Si es menor, recibe el c\u00e1lculo completo.Sobre el ISR: el art\u00edculo 93 fracci\u00f3n XIV de la LISR exenta 15 d\u00edas de UMA. Con la UMA 2026 a <strong>$117.31 diarios<\/strong> (vigente desde el 1 de febrero), la parte exenta este a\u00f1o es <strong>$1,759.65<\/strong>. El excedente paga ISR. Aplica el Art. 174 RLISR para reducir la retenci\u00f3n y beneficiar al trabajador.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong><strong><strong>4. Multas reales si no pagas a tiempo<\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Sanci\u00f3n<\/strong><\/th><th><strong>Monto 2026<\/strong><\/th><\/tr><\/thead><tbody><tr><td>M\u00ednima (250 UMA)<\/td><td><strong>$29,327.50 MXN<\/strong><\/td><\/tr><tr><td>M\u00e1xima (5,000 UMA)<\/td><td><strong>$586,550 MXN<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>La multa se aplica por cada trabajador afectado, no por empresa. <\/strong>El trabajador tiene 1 a\u00f1o para reclamar ante la PROFEDET (079), que tambi\u00e9n act\u00faa de oficio.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong><strong><strong><strong>5. Los 5 errores m\u00e1s caros<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Olvidar a ex empleados que cumplieron 60 d\u00edas en 2025.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Calcular sobre utilidad contable en vez de renta gravable fiscal.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No integrar la Comisi\u00f3n Mixta de Participaci\u00f3n de Utilidades (es obligatoria).<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Incluir tiempo extra o gratificaciones en el salario base (solo va cuota diaria).<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Usar la UMA 2025 ($113.14) cuando ya rige la de 2026 ($117.31).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong><strong><strong><strong><strong>Preguntas frecuentes<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p><strong>\u25b8 \u00bfSi trabaj\u00e9 6 meses recibo PTU?<\/strong><\/p>\n\n\n\n<p>S\u00ed, si superas 60 d\u00edas. El monto es proporcional a los d\u00edas laborados.<\/p>\n\n\n\n<p><strong>\u25b8 \u00bfPuede pagarse en vales o tarjeta?<\/strong><\/p>\n\n\n\n<p>No. La LFT exige pago en moneda de curso legal.<\/p>\n\n\n\n<p><strong>\u25b8 \u00bfLa PTU integra al IMSS o INFONAVIT?<\/strong><\/p>\n\n\n\n<p>No. No forma parte del salario base de cotizaci\u00f3n.<\/p>\n\n\n\n<p><strong>\u25b8 \u00bfLos freelancers con CFDI tienen derecho?<\/strong><\/p>\n\n\n\n<p>No. Sin relaci\u00f3n laboral subordinada no aplica.<\/p>\n\n\n\n<p><strong>\u25b8 \u00bfY si mi empresa dice que no tuvo utilidades?<\/strong><\/p>\n\n\n\n<p>Puedes pedir copia de la declaraci\u00f3n anual y acudir a PROFEDET (079) sin costo.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u2713 Timbra tu CFDI de n\u00f3mina con complemento PTU sin errores<\/strong><br>Factura.com es autorizado por el SAT. Timbrado de n\u00f3mina con todos los complementos, <br>multi-RFC, almacenamiento por 5 a\u00f1os y API incluida.<br>\ud83d\udc49 Genera tu primer CFDI sin costo en factura.com<br><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><br><strong>Fuentes:<\/strong><\/p>\n\n\n\n<p>Secretar\u00eda del Trabajo y Previsi\u00f3n Social (STPS) \u2014 Reparto de utilidades \u2014 https:\/\/www.gob.mx\/stps<\/p>\n\n\n\n<p>PROFEDET \u2014 Procuradur\u00eda Federal de la Defensa del Trabajo  \u2014 https:\/\/www.gob.mx\/profedet<\/p>\n\n\n\n<p>SAT \u2014 https:\/\/www.sat.gob.mx\/personas\/empresas<\/p>\n\n\n\n<p><strong>\u00bfC\u00f3mo ayuda <\/strong><a href=\"http:\/\/factura.com\"><strong>Factura.com<\/strong><\/a><strong>?<\/strong><\/p>\n\n\n\n<p>En <a href=\"http:\/\/factura.com\">Factura.com<\/a> ofrecemos soluciones de facturaci\u00f3n electr\u00f3nica en M\u00e9xico dise\u00f1adas para operar con altos est\u00e1ndares de control, trazabilidad y cumplimiento fiscal, ayudando a las empresas a reducir riesgos y adaptarse a un entorno cada vez m\u00e1s tecnol\u00f3gico.<\/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. Y tambi\u00e9n te queremos recordar que en Factura.com tenemos planes de facturaci\u00f3n electr\u00f3nica para ti y\/o tus amigos y an\u00edmate a conocernos. <strong>\u00a1Incluso puedes probar la <\/strong><a href=\"https:\/\/factura.com\/registro\"><strong>plataforma 15 d\u00edas gratis<\/strong><\/a><strong>!<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-social-links is-content-justification-center is-layout-flex wp-container-core-social-links-is-layout-16018d1d wp-block-social-links-is-layout-flex\"><li class=\"wp-social-link wp-social-link-facebook  wp-block-social-link\"><a rel=\"noopener nofollow\" target=\"_blank\" href=\"https:\/\/www.facebook.com\/FacturaMexico\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M12 2C6.5 2 2 6.5 2 12c0 5 3.7 9.1 8.4 9.9v-7H7.9V12h2.5V9.8c0-2.5 1.5-3.9 3.8-3.9 1.1 0 2.2.2 2.2.2v2.5h-1.3c-1.2 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c-2.552,0-4.622,2.069-4.622,4.622S9.448,16.622,12,16.622s4.622-2.069,4.622-4.622S14.552,7.378,12,7.378z M12,15 c-1.657,0-3-1.343-3-3s1.343-3,3-3s3,1.343,3,3S13.657,15,12,15z M16.804,6.116c-0.596,0-1.08,0.484-1.08,1.08 s0.484,1.08,1.08,1.08c0.596,0,1.08-0.484,1.08-1.08S17.401,6.116,16.804,6.116z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">Instagram<\/span><\/a><\/li>\n\n<li class=\"wp-social-link wp-social-link-linkedin  wp-block-social-link\"><a rel=\"noopener nofollow\" target=\"_blank\" href=\"https:\/\/www.linkedin.com\/company\/factura-com%20\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19.7,3H4.3C3.582,3,3,3.582,3,4.3v15.4C3,20.418,3.582,21,4.3,21h15.4c0.718,0,1.3-0.582,1.3-1.3V4.3 C21,3.582,20.418,3,19.7,3z M8.339,18.338H5.667v-8.59h2.672V18.338z 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\/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>El 31 de mayo cae en domingo: tu empresa debe pagar PTU antes del viernes 29 o arriesga multas de hasta $586,550. C\u00e1lculo, tope y exenci\u00f3n de ISR aqu\u00ed.<\/p>\n","protected":false},"author":14,"featured_media":7087,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[334,311,8,313,1],"tags":[6,350,154,13,351],"class_list":["post-7082","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidad","category-facturacion-y-contabilidad","category-impuestos","category-sat","category-sin-categoria","tag-factura-electronica","tag-ptu","tag-pyme","tag-sistema-de-administracion-tributaria-sat","tag-utiliades"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>PTU 2026: c\u00e1lculo, tope y por qu\u00e9 la fecha l\u00edmite es el 29 de mayo - Factura.com | Blog<\/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:\/\/factura.com\/blog\/ptu-2026-calculo-tope-y-por-que-la-fecha-limite-es-el-29-de-mayo\/\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PTU 2026: c\u00e1lculo, tope y por qu\u00e9 la fecha l\u00edmite es el 29 de mayo - Factura.com | Blog\" \/>\n<meta property=\"og:description\" content=\"El 31 de mayo cae en domingo: tu empresa debe pagar PTU antes del viernes 29 o arriesga multas de hasta $586,550. 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