Next Friday, December 15, the deadline for private sector workers to receive their bonus for this last month of the year expires, as established by law 27735. The amount to be deposited on this date is equivalent to full remuneration, plus an extraordinary bonus 9% if you are affiliated with the Social Health Security (EsSalud) and 6.75% if you are in a Health Provider Entity (EPS).
Given the proximity of the date, we share some guidelines from the Lima Chamber of Commerce (CCL) regarding the requirements to collect this economic benefit for Christmas. In addition, who is not entitled to receive the bonus payment and what is the fine for employers who fail to pay the deposit. Take note!
Christmas bonus: who receives this benefit and who does not?
According to the Lima Chamber of Commerce (CCL), the payment of the bonus corresponds to workers in the private regime who have an indefinite, fixed-term and part-time contract., since to access this economic benefit it is not necessary to work a minimum of four hours a day. Likewise, public sector employees who belong to the private regime have the right to receive this additional money.
Domestic workers, workers in the port regime and in the agricultural sector can also collect this extra amount on top of their ordinary remuneration and in the case of employees of small businesses, hired after they have been registered in the Registry of Micro and Small Businesses. (Remype), they will receive half a salary of the bonus.
On the other hand, workers who receive a full annual remuneration will not be able to receive this benefit., since the bonus and CTS are included in the payment agreed with the employer. Likewise, independent workers regulated by the Civil Code as a service location and employees of microbusinesses hired after registration in Remype do not have the right to receive this extra money. in December.
Bonus 2023: what requirements must the worker meet?
To receive their Christmas bonus payment, formal workers must meet these conditions:
- 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.
According to the Lima Chamber of Commerce, the right to receive this benefit is obtained as long as the worker is working in the first half of December. Exceptionally, the time worked is taken into account in the following cases of work suspension:
- The vacation break.
- 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.
How much is the bonus payment for Christmas 2023?
According to Law No. 27735, the bonus is equivalent to a full salary, as long as the employee has worked during the entire semester between July and December. In the case of those who worked for a few months, the bonus will be equal to one sixth of the remuneration for each month worked and it is worth mentioning that the bonus is not affected by discounts, taxes or social security contributions.
Christmas bonus: how to calculate the amount?
The amount of the Christmas bonus must be calculated considering the monthly remuneration received by the worker, but without AFP or ONP discounts. Additional amounts are added to this, such as the contribution to EsSalud of 9% or 6.75% for some EPS. In this way, the formula would be the following: full salary + family allowance + insurance bonus for EsSalud or EPS.
Remember that, to quickly and easily find out how much money you owe for the bonus payment, you can use the La República calculator.
How much is the fine if they do not deposit the bonus?
According to the Lima Chamber of Commerce, failure to pay the Christmas bonus is considered a serious infraction by employers. In that sense, the differentiated fines range from S/544.5 to S/129,294, depending on 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
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.
