Tiempo de repartir utilidades ¿ya lo hiciste?

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De acuerdo con lo establecido en la Ley Federal del Trabajo (LFT) durante los meses de mayo y junio debe realizarse el pago correspondiente al reparto de utilidades, como un derecho que el trabajador tiene al percibir parte de las ganancias que la empresa obtiene por la actividad productiva. Continúa leyendo para conocer más del tema:

 

¿Qué es el reparto de utilidades?

 

La Procuraduría Federal de la Defensa del Trabajo (PROFEDET), define el reparto de utilidades como un derecho constitucional que tienen los trabajadores para recibir una parte de las ganancias que una empresa o patrón obtiene por la actividad productiva o los servicios que se ofrecen en el mercado.

 

Dicha repartición tiene como objetivo:

  • Ser un instrumento para desarrollar el equilibrio entre el trabajo y el capital, reconociendo la aportación de la fuerza de trabajo.
  • Contribuir a elevar el nivel económico de los trabajadores y sus familias y a mejorar la distribución de la riqueza.
  • Aumentar la productividad con el esfuerzo conjunto de los trabajadores y empresarios para alcanzar una prosperidad común.

 

¿Quiénes tienen o no derecho a esta prestación?

 

  1. Toda persona que trabaje al menos 60 días durante el año a repartir, de forma continua o discontinua, tiene derecho a recibir utilidades.
  2. No importa si ya no trabajas ahí o tu contrato fue por obra o tiempo determinado, tienes un año -a partir de la fecha límite de entrega- para cobrar tus utilidades.
  3. El reparto de utilidades no aplica para trabajadores domésticos; directores, administradores y gerentes generales; profesionistas, artesanos, técnicos y otros que, mediante el pago de honorarios, presten sus servicios sin existir una relación de trabajo subordinado con el patrón; empleados con menos de 60 días laborados.
  4. Por otra parte, se exenta del reparto de utilidades a aquellas empresas que:
  • Sean de nueva creación
  • Instituciones de asistencia privada que con bienes de propiedad particular ejecutan actos con fines humanitarios de asistencia, sin propósitos de lucro y sin designar individualmente a los beneficiarios;
  • El IMSS y las instituciones públicas descentralizadas con fines culturales, asistenciales o de beneficencia.
  • Empresas que tengan un capital menor al que fije la Secretaría del Trabajo y Previsión Social por ramas de la industria.

 

Más que una prestación, un reconocimiento

Vacaciones, horarios flexibles, seguro médico hasta el reparto de utilidades, más que una prestación los empleados lo consideran un reconocimiento y agradecimiento a su trabajo, dedicación y compromiso con la empresa, mismas que contribuyen a mejorar su calidad de vida.

Recuerda que la fecha límite de pago por reparto de utilidades tiene como fecha límite el 30 de mayo para personas morales y el 29 de junio para personas físicas. De no realizarlo en el tiempo correspondiente podrías hacerte acreedor de una multa.

¿Te interesa mejorar el bienestar laboral de tu empresa? Contáctanos y conoce nuestros programas Wellness.

Fuentes de consulta:

STPS

PROFEDET

Manual laboral y fiscal sobre la participación de los trabajadores en las utilidades de las empresas 2018

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