A series of labor regulations were approved and published in the official newspaper El Peruano during 2023 and will come into force this year. These measures come from decisions of the Executive Branch and Congress through supreme decrees and legislative initiatives, respectively, which incorporate new obligations and rights.
In the following note from La República, it reviews the main changes in Peruvian labor legislation for 2024 and points out all its scope that adapts to the new needs of workers and employers.
Leave due to the death of a family member: who does it apply to?
Law No. 31602, which establishes a 5-day leave for the death of family members in the private sector, was published at the end of 2022 and was regulated in the last days of December 2023. This rule provides that the worker has the right to be absent from work in the event of the death of his or her spouse, parents, children or siblings.
Likewise, it is specified that if the death of the family member occurs in a geographical area other than that of the work center, the leave should be extended until the end of the distance, including the additional days for commuting to work depending on the transportation used. .
Once the license ends, the worker must present all supporting documentation that proves the link and, if not done so, an affidavit can be sent to the employer.
Young Entrepreneur Law: what are the requirements?
From the first day of this year the Young Entrepreneur Law that offers a series of incentives to companies to generate jobs for young people between 18 and 29 years old. One of the benefits that these regulations provide for companies that hire this age group is an additional deduction of 50% in basic remuneration to calculate income tax for 2024 and 2025.
Likewise, companies under the scope of this law have other benefits such as the simplified constitution and registration process, for which purpose the Ministry of Production carries out the actions that were pertinent for compliance. Furthermore, in the case of contracting processes for goods, services or works from public institutions, companies made up of young people have an additional score bonus of 5% in the technical proposal.
Requirements that young people hired must meet
- Not having had employment on the payroll for at least 12 months prior to hiring.
- Your salary must not exceed S/1,700 and your contract must be for a minimum of one month.
- The contract of these young workers must apply from January 1, 2024.
Incentives for companies in specific sectors
Law No. 31969, which was promulgated at the end of 2023, has as its central objective promote competitiveness and provide tax incentives to the textile, clothing, agricultural and irrigation, agro-export and agro-industrial sectors. Likewise, the rule reduces to 6% the contribution to EsSalud by agro-exporters in favor of their workers, which must be compensated by other taxpayers. This modification was included at the last minute by the Congress of the Republic.
Likewise, the law establishes a series of tax incentives for textile companies to reinvest their profits and provides an additional deduction for the calculation of income tax of up to 70% for hiring new workers by 2024. Finally, said benefit It is gradually reduced until it reaches 30% in 2028 and applies to remunerations that do not exceed S/1,700 per month.
Source: Larepublica
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