There are just a few days left until the deadline in which companies must pay the bonus for this last month of the year, as stipulated in Law 27735. Given the proximity of the date, many workers have doubts about how to calculate the amount that will be deposited, until when they can access this economic benefit and what requirements they must meet.
To resolve these concerns, review the following note. Remember that employers who do not pay the Christmas bonus may receive fines ranging from S/544 to S/129,294, according to information from the National Superintendency of Labor Inspection (Sunafil). Write down all the details and learn how to use the La República calculator!
How do you calculate the bonus? EASY GUIDE
To calculate the bonus, the worker’s salary must be taken into account, without AFP or ONP discounts. This figure must be increased by the extraordinary bonus that corresponds to the contribution to EsSalud (9%) or to a health provider entity (6.75%). In that sense, the calculation would be under the following formula: monthly remuneration + family allowance + EsSalud or EPS bonus.
Christmas bonus: which workers will receive this extra money?
As is public knowledge, The bonus is a social benefit regulated by Law 27735 that is paid in July and December. This amount is equivalent to a full salary and is deposited to private sector workers who have an indefinite, fixed-term or part-time contract. Furthermore, those who work in a public institution have the right to receive this extra money, as long as they belong to private activity.
Likewise, domestic workers, workers in the port regime and in the agricultural sector can receive this additional amount to the ordinary salary and in the case of small businesses that have registered with Remype, they will only have access to half of the bonus. It is worth mentioning that the bonus is not affected by discounts, taxes or social security contributions, and for its calculation an extra concept of 9% for EsSalud or 6.75% for the EPS plan must be added.
According to the professor and finance expert, Jorge Carrillo, there are more than 4 million people who will be beneficiaries of the December bonus and the total amount that would be paid would be approximately S/10,000 million.
Until when is the 2023 bonus deposited?
In accordance with Law No. 27735, the payment of this labor benefit must be made mandatory until December 15. Otherwise, employers who fail to comply with this provision may receive fines ranging between S/544.50 and S/129,294as it is considered a serious infraction, according to the company’s labor regime.
In the case of microbusinesses, the maximum fine amounts to S/2,227.50; In small companies it reaches S/22,275, and in medium and large companies it can reach up to S/129,294. These scales of differentiated sanctions were approved by Supreme Decree 008-2020-TR and in addition to the size of the company, the number of affected workers is considered, based on the ITU of S/4,950 for this year.
If I worked less than 6 months, How much gratification do I get?
Let’s take the following example, using the La República calculator: If the period worked by a worker is 3 months and he receives a monthly remuneration of S/1,000, this has to be divided by 6 to obtain the monthly average, which is equivalent to S/1,000. /166.66. After that, this value is multiplied by the 3 months worked in October, November and December, and the final result is S/499.98. To this amount, 9% of the extraordinary bonus must be added and the total money to be paid for the bonus will be S/545.
Bonus 2023: what requirements must the worker meet?
According to the Lima Chamber of Commerce, workers registered on the payroll who belong to private activity and those who are working in the public sector under this same regime, must meet the following requirements to receive the amount of their Christmas 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.
Source: Larepublica
Alia is a professional author and journalist, working at 247 news agency. She writes on various topics from economy news to general interest pieces, providing readers with relevant and informative content. With years of experience, she brings a unique perspective and in-depth analysis to her work.
