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Economía, SE). The resolution may be totally or partially reviewed when significanteconomic circumstances justify it.In principal, all workers employed by the company are entitled to share in the profits,however, there are persons who, according to article 127 of the LFT, are excludedfrom profit-sharing, such as:a) Directors, administrators, and general managers of the company;b) Individuals who are owners or co-owners of the companies;c) Technical professionals, artisans, and others who are paid on a fee basis and are notemployees on the payroll;d) Temporary workers, when they have worked less than 60 days during the fiscalyear of the company;e) Domestic workers.84C H A P T E R VIt is important to be aware that the profit-sharing should be paid to the workers within60 days following the date on which the annual income tax must be paid and theamount will be determined by a Mixed Commission composed of employers and workers.This commission will make the calculations to determine the amount of profitsharingcorresponding to each worker taking into consideration the number of daysworked for each worker and the amount of salary accrued during the year.1.8.2.3. Year-end holiday bonusBy nature, the year-end holiday bonus is an extraordinary payment that the LFT imposeson employers and that must be paid annually. This payment consists of 15 days ofsalary and, if applicable, the proportional part thereof, and must be made before December20 of each year.Those workers that have not completed one year of employment, whether or not theyare employed at the time of payment of the year-end bonus, will be entitled to be paidthe proportional part thereof, according to the time they have worked and regardless ofhow much time that was.The base salary for the payment of this bonus is the amount the worker ordinarilyreceives per day worked, that is to say, the daily wage without including any otheremployment benefit the worker receives. In addition, the year-end holiday bonus will bepaid for days actually worked during the calendar year in question.1.8.2.4. Seniority premiumThe seniority premium is another payment the following workers are entitled to receive:a) Permanent employees who voluntarily leave their employment, if they have completedat least 15 years of employment;

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