SAT: Who WILL and WILL NOT receive profits?

Profit-sharing is a fundamental labor right that guarantees workers a proportional share of the profits earned by the company they work for. In this regard, the Tax Administration Service (SAT) has specified who will benefit from this right in 2025 and who will be excluded.

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To determine beneficiaries, the SAT takes into account several factors, one of the most important being the existence of a subordinate employment relationship during the previous fiscal year, that is, in 2024.

In this context, Plant workers are guaranteed their right to distribution, regardless of the number of days actually worked. Temporary workers can also access this benefit, provided they have worked at least 60 days during the year, whether continuously or intermittently.

Likewise, former employees, both permanent and temporary, retain their right to profit sharing. Those on temporary disability, whether due to pregnancy, accident, or occupational illness, also retain their right to profit sharing.

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However, there are certain groups of workers who are not entitled to this benefit. These include those who hold executive, managerial, or general administration positions, because their compensation is subject to additional conditions due to the strategic nature of their duties.

In addition, Excluded are domestic workers, business owners or co-owners, and professionals, technicians, or artisans who provide services independently, without a subordinate employment relationship. Temporary workers who did not work 60 days during the year are also excluded.

Companies must pay profits between April 1 and May 30, 2025. For employers who are individuals with business activities, the distribution period will be from May 1 to June 29, 2025.

With information from the Tax Administration Service.

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