Gratuity is an economic benefit that employers are obliged to pay their workers on certain dates of the year as a form of additional compensation to the regular salary. This bonus is deposited in July and December, one for the National Holidays and another for Christmas.
According to the norm that regulates the granting of this labor right (Law No. 27735), workers in the private sector must receive a full salary for bonuses, as long as they have worked the entire semester. Likewise, those affiliated with EsSalud will receive an extraordinary bonus of 9%, while those insured by a Health Provider Entity (EPS) will have one of 6.75%.
Gratuation 2024: who should receive this benefit?
The bonus is an economic compensation that is granted to private sector employees with an indefinite, fixed-term or part-time contract, in the months of July and December. This labor right is recognized in Law No. 27735 and represents an extra amount to your monthly salary.
In addition, 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 reward.
If I worked less than six months, how much should they pay me?
The bonus payment is equivalent to the last monthly remuneration that the worker receives, but without AFP or ONP discounts. To this, additional amounts must be added such as 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.
In the event that a worker has not worked the entire semester, a period between January and June, they will receive payment of a proportional bonus equivalent to one sixth of their salary received each month, in addition to their insurance bonus.
Let’s take an example: if a worker joined on April 1 of this year and receives a monthly remuneration of S/1,000, the calculation of the bonus would be: S/1,500 divided by 6, which is equal to S/166.6. This result is multiplied by the 3 months worked and the final figure is obtained: S/499.98. To this amount, complements must be added such as insurance, family allowance, overtime, among others.
Bonus 2024: what is the deposit deadline?
According to article 5 of the bonus law, companies must deposit the amount corresponding to the payment of the bonus until July 15 of this year. If this date coincides with a non-business day such as Saturday or Sunday, the deadline will be immutable.
What are the fines imposed for not paying the bonus?
According to the Lima Chamber of Commerce, employers who do not deposit the payment of the National Holidays bonus until July 15 will be sanctioned with fines ranging from S/544.5 to S/129,294, depending on the labor regime of the company, considering it as a serious infraction.
Let us remember that the scale of current labor fines was approved by DS 008-2020-TR. In total, there are three different scales of fines, the first for microenterprises, the second for small companies and the third for medium and large companies (Non-Mype). In addition to the size of the company, the number of affected workers is taken into account, considering the ITU of S/5,150 for the year 2024 as a base.
Source: Larepublica
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