This document discusses the history and current regulations around profit sharing (PTU) for employees in Mexico. It traces the origins of PTU to systems used during Spanish colonial rule and notes early precedents set in the 1850s. Key milestones include the establishment of PTU rights in the 1917 and 1929 constitutions and the passage of laws in 1962 that formally regulated PTU. Currently, PTU is set at 10% of company profits and distributed to employees based on their salary and days worked. Reforms in 2021 placed a cap of 3 months salary on maximum PTU payments.