The distribution of profits is the constitutional right of the workers to receive a part of the profits generated in the company where they work , in accordance with the Annual Declaration that they submit to the tax authorities.
Profit sharing is a right of workers, established by Article 123, section A, of the Political Constitution of the United Mexican States.
All workers who lend subordinate personal work to a natural or moral person, by paying a salary, have the right to participate in the profits of the companies where they work.
The objective of the workers to participate in the profits of the companies has as objectives: To be an instrument to develop the balance between work and capital, recognizing the contribution of the work force. Contribute to raising the economic level of workers and their families and improving the distribution of wealth. Increase productivity with the joint effort of workers and employers to achieve common prosperity.
This research work will show the results in terms of the knowledge that workers have towards the distribution of profits, whose objective is to inform workers about their rights and what are the means of defense that exist in case they have been denied this right..
The development of the investigation will be carried out, by means of a survey of the workers and trying to guide them towards the doubts they may have through legal foundations, based on laws and regulations.
Keywords.
Utilities, Employer, Worker, Company
Justification.
Most of the taxpayers due to the turn of the companies, which can vary between activities of production or distribution of goods or services, have workers at their service by paying a salary, and this makes them subjects obliged to distribute profits.
In general, all taxpayers, being legal entities, and / or individuals, are required to file their annual return, where the profit that the company obtained during the fiscal year is determined.
However, at certain times, such as companies that are newly created, or that have suffered losses in the fiscal year, are not obliged to distribute profits, in such a way that many of the workers are not fully informed about these situations, and they determine that they must be given a percentage of the profit obtained, since in various areas, the levels of sale or production that the company obtained can be reflected and that is why they consider that they should receive utilities.
Objective:
Investigate the level of knowledge of a worker, on the subject of profit sharing, in order to know how much they know about their rights, based on this benefit that must be granted.
Specific objectives:
- Determine based on surveys the knowledge of workers. Based on the results, be able to prepare a strategic plan where companies can inform their workers how they are determined and when they should be paid.
Problem Statement:
Is the ignorance of the workers about the distribution of profits, a factor that generates a problem between the employer and his subordinate?
Hypothesis:
Transparency and obtaining necessary information, towards workers about their profit sharing rights contribute to a good working relationship.
Theoretical framework.
Profit sharing is considered an instrument to develop the balance between labor and capital, recognizing the contribution of the labor force.
Since this work focuses on tax texts, it is essential to account for the definition that this topic addresses in tax laws.
Utility is called the ability that something has to generate profit. It can also refer to the profits that a given business, company or asset generates over a period of time. (Definition of Utility)
On the other hand, the concept of employer in the workplace is a person, understood as such, both physical persons or persons with visible existence and legal entities, who do not have characteristic signs of humanity but are entities capable of acquiring rights and contracting obligations, that one or more individuals or workers have at their service. (Deconceptos.com, 2016) A person who provides services that are paid by another person, to whom the worker is subordinate, may be called a worker, and may be a particular person, a company or also an institution. (Definition Worker)
A company is an economic-social unit, made up of human, material and technical elements, whose objective is to obtain profits through its participation in the market for goods and services. For this, it makes use of the productive factors (work, land and capital). (Company definition)
The right to the distribution of profits is established by article 123, section A , (Political Constitution of the United Mexican States, 2016) where the following is mentioned:
In the book written by CP Lyssette Téllez Ramírez (2005) he mentions the following:
"From a sound interpretation of the provisions of the third paragraph of article 122 of the Federal Labor Law, we can affirm that the right of workers to collect the amounts that would have been in their favor by way of profit sharing, applies to them the general rule of prescription established by article 516 (LFT), that is, one year.
The aforementioned prescribed term runs from the date on which the employer has the obligation to make the payment of the distribution, either within the period normally established; when objections have been raised by the workers, until they have been resolved; or in the event of an extension to the distribution due to a revision of the SHCP, once the challenge that the employer comes to present about that additional distribution has been resolved. ”
Affirms the legal term for the collection of profits, as well as mentions the protection of the amounts received for profits, which refer to the following regulatory assumptions.
- Workers will freely dispose of the amounts that correspond to them by way of profits. Any provision or measure that undermines this right will be void according to art. 98 (LFT) The right to receive profits is inalienable article 99. (LFT) The profits will be paid directly to the worker. Only in the cases in which he is unable to personally carry out the collection, the payment will be made to the person designated as proxy by means of a power of attorney signed by two witnesses. The payment made in contravention of the provisions does not release the employer from article 100 of liability. (LFT) The utilities must be paid precisely in legal tender, not being allowed to do so in merchandise, vouchers, substitute article 101 currency. (LFT) The transfer of profits in favor of the employer or third parties is void,Whatever the denomination or form given to article 104. (LFT) The workers' profits will not be compensated for any article 105. (LFT) The employer's obligation to pay the profits is not suspended, except in the cases and with the requirements established in article 106. (LFT) The payment of the utilities will be made in the place where the workers render their services. article 108. (LFT) The payment of the utilities must be made on working days, during the hours of work or immediately after its completion article 109 (LFT).except in the cases and with the requirements established in article 106. (LFT) The payment of the utilities will be made in the place where the workers render their services article 108. (LFT) The payment of the utilities must be made on a working day, during working hours or immediately after its termination article 109 (LFT).except in the cases and with the requirements established in article 106. (LFT) The payment of the utilities will be made in the place where the workers render their services article 108. (LFT) The payment of the utilities must be made on a working day, during working hours or immediately after its termination article 109 (LFT).
In the same book (Ramirez, 2005) they indicate to us who are the competent authorities to demand compliance with the PTU, the secretary of finance and public credit is responsible for knowing and solving the objections made by the workers or the unions to the profits shown by the employers in their annual income tax return.
The Secretary of Labor and Social Welfare is the authority that is generally in charge of monitoring compliance by employers with their obligations regarding profit sharing. This through the labor inspection, whose functions are those indicated in articles 540 and 541 of the federal labor law.
On the part of the Law (LFT, 2016) in Art. 127 tells us that in addition to the workers having the right to participate in the distribution of profits, they must comply with the following rules:
- The directors, administrators and general managers of the companies will not participate in the profits; The other trusted workers will participate in the profits of the companies, but if the salary they receive is higher than that corresponding to the unionized worker with the highest salary within the company, or in the absence of this to the plant worker with the same characteristic, this salary increased by twenty percent, will be considered as the maximum salary. The amount of the participation of workers in the service of people whose income derives exclusively from their work, and that of those dedicated to the care of assets that produce income or the collection of credits and their interests, may not exceed one month's salary; Working mothers, during the pre and postnatal periods,and workers victims of a risk of work during the period of temporary disability, will be considered as active duty workers; In the construction industry, after determining which workers have the right to participate in the distribution, the commission referred to Article 125 will adopt the measures that it deems convenient for its summons: Domestic workers will not participate in the distribution of profits; yTemporary workers will have the right to participate in the profits of the company when they have worked sixty days during the year, at least.the commission referred to in article 125 shall adopt the measures it deems convenient for its summons: Domestic workers will not participate in the distribution of profits; yTemporary workers will have the right to participate in the profits of the company when they have worked sixty days during the year, at least.the commission referred to in article 125 shall adopt the measures it deems convenient for its summons: Domestic workers will not participate in the distribution of profits; yTemporary workers will have the right to participate in the profits of the company when they have worked sixty days during the year, at least.
Design of the investigation.
The study will be carried out based on a quantitative investigation, since surveys will be carried out in which the respondents will be workers in the sector of the Industrial Zone in San Luis Potosí, where 70 companies with a range of workers from 11 to 50 are considered., where all of them are hired directly, and are currently working in the production area.
Kind of investigation.
The current research will be quantitative since its nature is descriptive and allows the researcher to "predict" consumer behavior, research methods include experiments and surveys, the results are descriptive and can be generalized.
The advantage of quantitative methodology is that it allows us to examine data more specifically in numerical form.
Primary information sources.
The information sources of this research are made up of the data obtained from the surveys, and also by the determination of the representative sample.
Determination of the population.
The study will be carried out based on the following requirements:
- They will be workers in the sector of the Industrial Zone in San Luis Potosí, 70 companies are considered With a range of workers from 11 to 50 They are directly contracted They are currently working in the production area They are adult men Age 30 to 45 years.
Sample determination.
Universe size 70
Maximum acceptable error 5%
Estimated percentage of sample 50%
Desired level of confidence 95%
Sample size: 59 (number of respondents we need to have 70 companies represented).
Questionnaire.
- Do you know what is the date the utilities must be paid?
If not ()
- Do you consider that if you get the minimum wage, are you entitled to profits?
If not ()
- Do you consider that, if you only worked one month in the company, are you entitled to the distribution of profits?
If not ()
- Do you know who does not have the right to receive the distribution of profits?
If not ()
- Do you know how profits are individually determined?
If not ()
- Do you know how much time you have to collect the profits?
If not ()
- Do you know where to go if you have any questions or complaints about profit sharing?
If not ()
- Do you know if there are penalties for not paying profits?
If not ()
- Did you know that you have the right to request a copy of the annual declaration, to know if profits were generated?
If not ()
Results.
The following graphs contain the total results of each one of the questions asked to the respondents who were workers of the companies of the industrial zone, being a total of 59 surveys applied according to our determination of the sample. (See PDF)
In relation to the results of the first graph, we were able to determine that 16.95% do not know about the date of distribution of profits, however 83.05% of the respondents do have knowledge.
In the following graph we can see that 94.83% consider that they are entitled to the distribution of profits regardless of the salary with which they are contributing, and we observe that 5.17% do not consider it this way.
Regarding the following graph, it can be observed that the workers, in the aspect of working a month in the company do not have the right to receive profits, we could observe that the majority of the respondents are uninformed, since 53.45% consider that they have no right if they only worked for a month, and the other 46.55% consider the opposite.
Based on the following graph, it was determined that 57.63% of workers do know who does not receive a profit distribution, however 42.37% are completely unaware of it.
According to the results obtained in the following graph, we can see that 52.54% of workers already know how profits are determined, while 47.46% do not.
Regarding the following graph, we could observe that 57.63% of workers do not know about the time they have for claiming profits, compared to 42.37% who do have knowledge.
In this graph we can see that it is important for workers to find out where they can go if they have doubts or complaints, since 50.85% are unaware and 49.15% are aware of it.
According to the data obtained in this graph, it is observed that 52.54% of workers do know that there are sanctions against their employers, however 47.46% of them do not have the knowledge.
In this graph, it was observed that 57.63% of the workers did not know about this right, however 42.37% did.
Conclusion:
The study carried out based on the research questions reveals that the degree of knowledge about the distribution of profits that the 59 people surveyed showed is 57.84%.
Therefore, based on the information obtained and fulfilling the objective through the investigation, it is determined that it is necessary to further promote transparency and obtain the necessary information, towards the workers about their rights to profit sharing, and considering that our Hypothesis was based on the need for employers to have more transparency towards workers' rights to obtain a good working relationship.
References
- Political Constitution of the United Mexican States. (2016).Deconceptos.com. (2016). Deconceptos.com. Obtained from http://deconceptos.com/general/patron Definition. (sf). Retrieved on 03 of 05 of 2016, from http://definicion.mx/trabajador/ Definicion. (sf). Obtained from http://definicion.de/empresa/ Definition. (sf). Retrieved on 03 of 05 of 2016, from http://definicion.mx/utilidad/LFT, L. f. (2016).Ramirez, CL (2005). Employee participation in profits. ISEF Tax Editions, 2005.
