Private sector companies have a deadline of next Friday, December 15so that they can deposit the bonus to their employees, as established by Law 27735. As is known, this labor benefit is granted to employees with indefinite, fixed-term or part-time contracts, and the amount will vary depending on the number of days worked in the same company.
It is important to highlight that the gratification It does not suffer reductions for taxes or social security contributions. In addition, an additional component of 9% must be added for EsSalud or 6.75% if participating in the health provider entity plan (EPS). The period to make the payment of this benefit will range from December 1 to December 15, corresponding to the second semester.
What is the deadline for payment of the December bonus?
According to the information provided by the Lima Chamber of Commerce, the bonus is a labor benefit governed by Law 27735. This benefit is granted twice a year, in July and December, to workers under an indefinite, fixed-term contract. or part-time in the private regime. The bonus represents additional income that employees will receive based on the days worked in the same company, which must be deposited, at most, until December 15.
How to calculate the December 2023 bonus?
To calculate the bonus, it begins by considering the worker’s remuneration, without including AFP or ONP discounts. To this figure is added the extraordinary bonus associated with the contribution to EsSalud (9%) or to a health provider entity (6.75%). In summary, the calculation formula would be: monthly salary + family allowance + EsSalud or EPS bonus.
This is how the bonus is calculated if you worked less than 6 months
Let’s take as an example the use of the La República calculator to calculate the bonus in a three-month working period:
Let’s assume that an employee started working on October 1 of this year and receives a monthly salary of S/1,000. To obtain the monthly average, which is equivalent to S/166.66, this salary is divided by six. Then, this value is multiplied by the 3 months worked in the semester, resulting in S/499.98. In addition, 9% of the extraordinary bonus is added to this sum, which amounts to S/44.54. In total, the amount to be paid for the bonus will be S/545.
Source: Larepublica
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