Next Friday, December 15, the deadline for private sector companies to deposit the bonus payment to their workers expires, in accordance with the provisions of Law 27735. As is public knowledge, said labor benefit is granted to workers. employees who have an indefinite, fixed-term or part-time contract, and the amount varies according to the number of days worked in the same company.
With just a few weeks to go before celebrating Christmas, we explain how to calculate the second bonus that workers will receive in the year, what requirements they must meet to access this extra money and what the fine is for employers who fail to comply with their obligation to pay it. Pay attention!
What is the bonus and until when is it delivered in December?
According to the Lima Chamber of Commerce, the bonus is a labor benefit that is regulated by Law 27735 and is delivered twice a year, in July and December, to workers in the private regime with an indefinite, fixed-term or time-limited contract. partial. Likewise, it represents additional remuneration that employees will receive as additional payment according to the countable days they worked in the same company.
It is worth mentioning that the gratification is not affected by tax discounts or social security contributions, and that an extra concept of 9% must be added for EsSalud or 6.75% for the health care provider entities (EPS) plan. . The period to pay this benefit will be from December 1 to December 15, corresponding to the second semester.
How to calculate the December 2023 bonus?
To calculate the amount of the bonus, the worker’s remuneration must be taken into account, without AFP or ONP discounts. To this amount is added the extraordinary bonus that corresponds to the concept of the contribution to EsSalud (9%) or any health provider company (6.75%). In this way, the calculation would be under the following formula: monthly salary + family allowance + EsSalud or EPS bonus.
Check how to calculate the bonus if you worked less than 6 months
Next, let’s give an example using the La República calculator to obtain the amount of the bonus if the time worked is three months:
If a worker started working on October 1 of this year and receives a monthly remuneration of S/1,000, this salary must be divided by six to obtain the monthly average, which is equal to S/166.66. After that, this value is multiplied by the 3 months worked during the semester, and the final result is S/499.98. In addition to this, 9% of the extraordinary bonus must be added to this amount, which is S/44.54, and the total money to be paid for the bonus will be S/545.
Bonus 2023: what requirements must the worker meet?
According to Law 27735, the employee registered on the payroll must meet the following conditions to receive their December bonus:
- Have worked for a full month in the company, prior to the month in which the bonus is due to be paid. That is, if the payment date is in December, the employee must have worked in November.
- Be performing their duties during the first fortnight of the months in which the bonus is paid.
What is the fine for companies that do not pay the bonus?
Failure to pay the bonus until December 15 constitutes a serious infraction that can be sanctioned with differentiated fines ranging from S/544.5 to S/129,294, according to the company’s labor regime. In the case of microbusinesses, the maximum fine amounts to S/2,227.5; In small companies it reaches S/22,275, and in medium and large companies it can reach up to S/129,294.
Source: Larepublica
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