Profits 2023: how to calculate how much money corresponds to me, who receives it and since when do they pay?

in these March dates It is common to hear or read about the payment of profits that companies deposit to their collaborators. However, this Extra money, which suddenly appears in the bank account of the workers, is often more enjoyed than understood. What are the utilitieshow to know if this corresponds to you compulsory compensation and how to calculate it? These are some of the questions that we will answer here.

How do I know if I receive profits in 2023?

The first requirement to know if you receive this additional bonus is that you are on the payroll, are part of companies that have produced third-category income in 2022 and have more than 20 employees.

What companies do not share profits?

• Microenterprises accredited in the National Registry of Micro and Small Businesses.
• the institutions of public sector.
• The organizations non profit.
• Cooperatives, communal and civil societies.
• The private companies that in 2022 had 20 workers or less.

Profits 2023: when do they deposit this extra money?

Although some companies are already doing it, from March 24 begins the legal period for payment of utilities, benefit that recognizes the contribution of workers to the achievement of company results annually. If they fail to comply with this right, they can be sanctioned with a heavy fine.

According to law, the payment of utilities must be done within 30 days after the expiration of the term for the presentation of the Annual Sworn Statement of Income Tax, ranging from March 24 to April 11.

It is necessary to know that it is enough for the worker to have worked one day effectively within the year to receive the payment of the utilities, indicates Jaime Cuzquén, Associate Partner of the Labor Area of ​​EY Peru.

As he explains, it is relevant to know all the aspects that involve the calculation of this extra money, which, for example, It does not depend on performance, productivity or the behavior of the worker. “Extraordinary bonuses, food vouchers, the value of transportation or mobility, collectively agreed benefits such as study allowances, internet or electricity expenses, among others, do not enter into this calculation either,” he points out.

Profits: how to calculate how much I will receive?

The factors to consider for the calculation of profits are:

• He total remuneration received by the worker during the year.
• The number of days worked during the year.

Thus, 50% of the final amount to be paid is associated with the days worked by the worker, and the remaining 50%, with their salaries. It is important to specify that the calculation of profits also depends on the industry to which the company where you work belongs. These vary as follows:

• Fishing companies: 10%.
• Agricultural companies: 5% between 2021 and 2023; 7.5% between 2024 and 2026; and 10% from 2027 onwards.
• Telecommunications companies: 10%.
• Industrial companies: 10%.
• Mining companies: 8%.
• Wholesale and retail trade companies and restaurants: 8%.
• Companies that carry out other activities: 5%.

The equation to calculate how much profit I will receive

Example: If it is determined that the business day generates S/3 and you worked 180 days; multiply and this part of your profits is equivalent to S/540.

Secondly, the amount of money to be distributed is divided between the sum of salary of all workers. The result is multiplied by everything you have earned in the year.

Example: If the division is 0.02 cents and you have earned S/27,000, they are multiplied and this part of your profits is also equivalent to S/540. Finally, the final step is to add both returned calculations. In the examples presented, the total profit result is S/1,080.

Leave days considered as worked

• Days of absence due to the closure of the premises due to the commission of tax offenses.
• Union licenses.
• Days not worked due to a null dismissal in case of replacement.
• Hours of lactation.
• Perfect suspension of work due to a fortuitous event or force majeure in the event that it has been declared inadmissible.
• The days of leave due to work accident or occupational disease.
• The days of pre and post natal leave.