When do we pay the profits in 2025? Everything that is known about the delivery of this benefit for workers in Peru

In Peru, the Utilities They represent a fundamental right for workers, since it allows them to access a part of the profits obtained by companies. This benefit, established by law, is subject to various criteria and regulations that companies must meet, according to their economic activity and the number of employees.

The breach of Payment for profits It carries severe sanctions higher than S/129,000, an amount that depends on factors related to harmed workers. This article explains in detail the key aspects that workers and companies must take into account for the correct distribution of this benefit in 2025.

In what cases is the payment of profits for companies mandatory?

Not all companies are obliged to pay Utilities in 2025. This right applies exclusively to those that generate Third category incomethat is, income derived from commercial, industrial or service activities. In addition, these companies must meet the following requirements:

• Having had more than 20 workers during exercise 2024.
• Have registered tax utilities during the same period.
• Do not drag accumulated losses of previous exercises that have not been compensated.

Mauricio Matos, partner of the Ey Peru labor area, explains that companies also have the option of granting an additional or voluntary distribution of profits, as long as the mandatory distribution has been previously met.

Criteria and percentages for the calculation of profits

The calculation of Payment for profits It is based on two main factors:

1. Days worked: 50% of the total amount of profits is distributed according to the number of days actually worked by each employee.
2. Perceived remuneration: The other 50% is distributed according to the annual income of each worker.

He Maximum amount That an employee can receive is equivalent to 18 monthly salaries. However, there are certain days and concepts that are not considered in the calculation. For example: the calculation does not add the unrelated days (vacations, mandatory weekly breaks) or the benefits not considered as remuneration (extraordinary bonuses, bonuses for education or marriage, among others).

On the other hand, some important exceptions are mentioned, which include the days of union license, pre and postnatal breaks, as well as those days due to illness or occupational accidents. All these days are included in the calculation.

Profits of profits by sector:

• Fishing: 10%
• Mining: 10%
• Telecommunications: 10%
• Commerce and restaurants: 8%
• Manufacturing industry: 10%
• Other sectors: 5%

What happens if companies are delayed to pay profits to their employees?

Companies have a maximum period of 30 calendar days after the expiration of the period to submit the annual affidavit of the Income Tax. If they do not comply with the Payment for profits In this period, workers may require benefit through a formal written requirement.

In addition, the delay generates default interest in favor of the worker, which increases the cost for companies. According to the severity of the infraction, economic sanctions range between S/8,399.50 and S/129,742, a figure that depends on the number of employees affected.

The economic sectors that led the distribution of profits in 2024

The mining sector was the main distributor of Utilities In 2024. of the 38 companies that delivered up to 18 additional salaries to their workers, at least 10 belong to this industry. This performance reflects the high profitability of mining, a key pillar of the Peruvian economy.

Other outstanding sectors include:

• Electricity: Companies such as Electroperú SA and Samay I SA stood out for their contributions.
• Trade: Valero Peru Sac and Macrosource Peru Srl led in this area.
• Manufacturing industry: Refinery La Pampilla SA and Rinti Sa were references in the distribution of profits in their sector.