Under Mexico’s law, employees are entitled to a share in the company’s profits, currently calculated on the basis of 10 percent of the company’s pre-tax income. However, new companies are exempted from this requirement during their first year of operation. In addition, the highest-ranking officer of a company is not entitled to this benefit.

Under Mexico's law, employees are entitled to a share in the company's profits, currently calculated on the basis of 10 percent of the company's pre-tax income. However, new companies are exempted from this requirement during their first year of operation. In addition, the highest-ranking officer of a company is not entitled to this benefit.