What day do you pay utilities this month and to whom does this benefit correspond?

In the month of March, companies usually make the payment of the utilities to its workers, according to the achievement of their results and annual profits. This is a mandatory compensation that must be remunerated within 30 days of the expiration of the term for the presentation of the Annual Sworn Declaration of the Income tax. This year it runs from March 24 to April 11.

Who are the beneficiaries of the payment of utilities?

This compensation is received by workers, whether national or foreign, who have indefinite-term, fixed-term, part-time contracts, with remote work or teleworking. They must be on the payroll and the company has generated some profit. Even former employees also receive these benefits.

“It is enough that the worker has worked effectively one day within the year for him to be entitled to the payment of the corresponding profits. It is relevant to know that it does not depend on the performance, productivity or behavior of the worker,” he explained. Jaime Cuzquen, Associate Partner of the Labor Area of ​​EY Peru.

Service locations or people who issue receipts for fees, as well as the public sector, will not be benefited, with the exception of employees of state companies that apply to the private activity regime. In the case of civil construction, the benefit is given weekly throughout the year.

When should your company pay you the utilities?

The payment of utilities, according to the Annual Sworn Declaration of the Income tax, goes from March 24 to April 11. These are the payment dates according to the last digit of the RUC. It should be noted that regarding the dates of Annual Income Statementonly business days are considered and not weekends or holidays of Easterwhile digits 6 to 9 are 29 and not 30 days between one date and another, since the month of April has 30 days.

How much should your company pay you in profits?

The total remuneration received by the worker in the year and the number of days he works must be taken into account. 50% of the payment is associated with the latter and the other half with their salaries.

“Employers must deliver a settlement to each worker detailing the form of the calculation made. The omission in the delivery of the profit settlement It is considered a minor infraction, according to the Regulation of the General Labor Inspection Lawand can be sanctioned with a fine that can range from 0.26 UIT to 15.52 UIT (amounting to S/76,824),” said the expert from EY Peru.

What companies do not pay utilities?

• Microenterprises accredited in the National Registry of Micro and Small Companies.
• public sector institutions.
• Non-profit organizations.
• Cooperatives, communal and civil societies.
• Private companies that in 2022 had 20 workers or less.