Until December 15 is the deadline for employers to make the payment of gratification corresponding to the Christmas dates. In that context, the Lima Chamber of Commerce (CCL) reported on key points that must be basic rules that employers and workers in the private labor regime must take into account.
It should be noted that EsSalud affiliates will additionally receive an amount equivalent to 9% of the bonus as an extraordinary bonus, while for workers affiliated with a Health Provider Company (EPS), it amounts to 6.75%.
“According to the Law that regulates the granting of bonuses for workers in the private activity regime (Law No. 27735), Workers must receive a full salary in December for bonusesas long as they have worked the entire semester from July to December 2023,” indicated Álvaro Gálvez, manager of the CCL Legal Center.
What is the requirement to receive the bonus?
According to the CCL, the right to receive this benefit is obtained as long as the worker is actually working during the first half of December. Exceptionally, the following cases of work suspension are considered time actually worked:
- Paid leave.
- Medical leave due to incapacity for work that generates the payment of subsidies.
- Rest due to work accidents that is remunerated or paid with subsidies and those considered by law expressly as worked for all legal purposes.
Who is entitled and who is not entitled to gratification?
Subordinate workers in private activity with indefinite, fixed-term and part-time contracts. It is important to specify that to receive this benefit it is not required that the worker has worked a minimum of 4 hours a day.
In accordance with the MYPE-TUO Law DS 013-2013-PRODUCE, employees of the companies are also included. small and micro businesseshired after it is registered in the Registry of Micro and Small Businesses (Remype), who will receive half salary bonus.
Those who are not entitled are those who, by agreement with the employer, receive a “Comprehensive Annual Remuneration”, in which the bonus and the CTS are included in the annual integral payment.
It also does not correspond to independent workers (not subject to labor subordination with the company) and they are regulated by the Civil Code as a service location.
How much is the bonus amount?
In the case of commission agents and pieceworkers, the amount of remuneration for the payment of their bonus is obtained based on the average of commissions received in the 6 months prior to December 15, 2023.
For their part, workers who have worked throughout the semester (July – December) receive a full bonus salary. For those who have worked for a few months, the bonus will be equivalent to one sixth of the salary for each month worked. This could change if in a month the worker had unjustified absences, for each absence one-thirtieth of the sixth to be received will be deducted.
It is important to specify that for the payment of the bonus, profits, extraordinary bonuses, allowances for mobility, education, travel expenses and other “non-remunerative” concepts, provided for in Art. 19 of the CTS Law, are not considered.
When is the truncated bonus paid?
The right to truncated gratification It originates at the time of the worker’s termination, as long as he or she has at least one full month of services. This amount is determined proportionally to the calendar months worked in the period from July 2023 to the date of termination of the contract.
The remuneration eligible for the payment of the truncated bonus is that in force in the month immediately preceding the termination, and is paid together with the social benefits within 48 hours following the termination.
What are the fines imposed for not paying the bonus?
According to the CCL, employers who do not deposit the Christmas bonus until December 15 will be sanctioned with fines that can range from S/544.5 to S/ 129,294according to the company’s labor regime, as it is considered a serious infraction.
The current scales of labor fines were approved by DS 008-2020-TR. There are three different scales of fines, the first for microenterprises, the second for small companies and the third for medium and large companies (Non-Mype). In that sense, apart from the size of the company, the number of affected workers is taken into account, considering the ITU of S/4,950 for the year 2023 as a base.
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