December bonus: everything you need to know

More than 4 million workers will receive the second bonus of the year, corresponding to Christmas.

So, Companies have until the fortnight of December to deposit this mandatory work benefit to its employees.

Who gets the reward?

To subordinate employees of private activity with an indefinite, fixed-term or part-time contract, regardless of whether they have completed a minimum work day of 4 hours. It is also perceived by those who work for a public institution, but whose regime is under the private sphere.

Those hired by small businesses after they have registered with the Remype They receive half of it for free. The same case for those in microenterprises who have been working since before this registration.

What is the requirement to receive it?

Employees must be working during the first half of December, they may be on vacation or on justified medical leave. If you have only worked 1 month between those months, you will not receive the full bonus, but rather a proportional one.

Likewise, if the person achieves a salary increase in December, this will not be considered in the benefit.

It should be noted that domestic workers also receive full compensation, as do artists and technicians linked to art.

How much is the bonus?

According to the Gratuities Law No. 27735, is equivalent to a full salary, as long as the entire semester has been worked from July to December.

Likewise, it will not be subject to any discount, such as AFP, income tax, among others, and includes the extraordinary 9% bonus for members of Essalud and 6.75% to those of EPS. It should be noted that profits, mobility allowances, education, travel expenses and other non-remunerative concepts of Art. 19 of the CTS law are not considered for payment, according to the CCL.

How can I calculate the bonus?

The payment will be equivalent to the salary plus the amount of family allowance (if applicable) and the extraordinary bonus.

Jorge Carrillo, a finance expert at Pacifico, specified that, for example, if a worker’s net salary is S/2,561, when the bonus and bonus are given, he or she will obtain a balance of S/3,270, which represents a 28% more than his net income, taking into account that his gross salary is S/3,000.

If the person has not worked the entire semester, the amount will be equivalent to one sixth of the salary for each month worked.

Who does not receive gratification?

Those who receive full annual remuneration are not entitled, since the bonus and the CTS are already included in the payment agreed with the employer. Neither do independent workers regulated by the Civil Code as a service location.

Employees of microenterprises, hired after registration, do not receive it. In the case of the public sector, workers do not receive free, but rather a bonus of S/300, while interns receive half a financial subsidy after completing 6 months.

When is the truncated bonus paid?

The labor lawyer Germán indicated that truncated gratification occurs when the worker disengages before December 1st and has at least one full month of services.

The corresponding amount is determined proportionally to the calendar months worked in the period from July 2023 to the date of termination. The computable remuneration will be that in force in the month of termination of employment and must be deposited together with social benefits within 48 hours after dismissal.

How much is the fine if they don’t deposit?

Employers who do not pay or deposit the Christmas bonus until December 15 may receive fines ranging from S/544.5 to S/129,294, the CCL reported.

This irregularity is considered a serious infraction, and the level of the sanction is given according to the labor regime of the company. company and its number of affected workers. Lora highlights that under no circumstances can the bonus be withheld, except in exceptional cases of agreement between the employee and the company.