This month begins the payment of utilities, a benefit that is addressed to all workers as a result of the annual achievements that the companies have obtained. The distribution of profits is made within 30 days after the expiration of the term to present the Annual Sworn Declaration of Income Tax, which goes this year from March 24 to April 11. According to the last digit of the RUC -begins with 0- there are ten calendar days except for non-business days (Saturday and Sunday), that is, until April 10. As a limit for payment, companies have from April 23 to May 9, always depending on the last digit of their RUCto make the deposit.
Who can receive this benefit?
It is enough that the citizen – whether national or foreign – has worked effectively for one day to be entitled to profits, recalls Jaime Cuzquén, Associate Partner of the Labor Area of EY Peru. Beneficiaries may be hired indefinitely, on a fixed-term or partial basis, even if they carry out their tasks remotely, but it is mandatory that they be on the payroll and that their work center have generated utilities.
Profits are not accessed by those lessors of services or persons who issue receipts for fees, as well as those of the public sector, except for employees who work in state companies that apply to the private activity regime. Cuzquén highlights that in the case of civil construction, the profits here are given weekly throughout the year.
What happens if my company does not comply?
Incomplete payment, out of date or simply not making it, implies that Sunafil can propose a fine that amounts to S/7,771.50 (1.57 ITU) to S/129,294 (26.12 UIT), all depending on the number of affected employees. Even for not detailing the calculation made, they can sanction them up to S / 76,824.
The data
Requirements. Companies that do not exceed 20 workers on the payroll are exempt from giving profits, as well as self-managed, cooperative and communal, individual, civil societies and micro-enterprises duly accredited in the national registry. The rest, if it generated third-category income, is required.
Source: Larepublica
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