The Profits 2025 They represent a fundamental right for miles of workers in Peru, allowing them to access a part of the profits obtained by the companies in 2024. This payment is regulated by the Profit law and varies according to the economic sector and profitability of each company.
Failure to comply with this benefit can generate fines greater than S/100,000 for companies that do not comply with the legislation. In this article, we explain everything about the payment of 2025 profits, from whom they have the right to receive them to the calculation formulas and the specific sanctions for not paying them within the established period.
To what date should the profits be paid in 2025?
The maximum period to deposit them is 30 days after the expiration of the annual affidavit of the Income Tax. In 2025, these dates are established between May 26 to June 6. Therefore, companies must pay profits to its workers during the following 30 days. Otherwise, they could be exposed to a strong economic sanction.
Who are entitled to the payment of services for companies?
Not all workers receive profits. According to the Peruvian Profit Law, the companies that must make this payment are those that meet the following requirements:
- Belong to private regime and generate Third category income (commercial, industrial or service activities).
- Having registered more than 20 workers on your form during 2024.
- Have generated tax utilities in the fiscal year of the previous year.
- Not having accumulated losses of past exercises that affect the distribution.
The beneficiary workers must have been on the company’s form, regardless of whether they have fixed or indeterminate term contracts. Do not have the right to profits practitioners, apprentices or those who provide independent services.
Why are utilities paid in Peru?
He Payment of profits It is a percentage of the annual profits of a company that is distributed among workers as part of their labor law. This benefit is regulated in Peru by the Legislative Decree No. 892and it is a labor law for workers under certain conditions.
The amount that each worker receives depends on the days actually worked in the year and the perceived remuneration, which is paid based on the annual salary of each worker. On the other hand, certain days are not considered in the calculation, such as vacations, mandatory weekly breaks and unpaid permits. However, the days of maternity, disease or occupational accidents are included.
How to calculate profits in Peru?
The process to determine the distribution of profits among workers begins with obtaining the total amount to be distributed, a percentage obtained based on the sector belonging to the worker. He Profit calculation 2025 It is done based on two criteria:
- 50% based on the days worked. The total of days worked by all employees of the company is added and an amount proportional to each worker is assigned. To do this, the average value generated by a work day is established. For example, if it is established that one day of work produces S/3 and an employee has worked 180 days, the part corresponding to its profits would be S/540.
- 50% based on annual remuneration. The annual salaries of the workers are added and the amount of utilities is distributed according to the percentage of income of each person. Following the same example, if the division results in S/0.02 and the worker has won S/27,000, the amount corresponding to his profits would also be S/540.
Finally, both parts of the calculation are added. In this case, the total utilities to be received for the worker would be S/1,080. On the other hand, it should be known that the maximum amount that a worker can receive in profits is equivalent to 18 monthly salaries. If the calculation exceeds this stop, the surplus is redirected to the National Housing Fund.
Profit percentage: What sectors did payments lead in 2024?
He percentage of utilities distribution 2025 It varies according to the economic sector of the company, a percentage that will have to separate from the total gain of the company. These are the percentages set by law:
- Fishing: 10 %
- Mining: 10 %
- Telecommunications: 10 %
- Commerce and restaurants: 8 %
- Manufacturing industry: 10 %
- Other sectors: 5 %
On the other hand, in the last year, the sectors that granted the greatest amounts in profits were:
- Mining. Companies in this sector delivered up to 18 additional salaries to their employees, being the most profitability item.
- Electricity. Companies like Electroperú SA. AND SAMAY I SA. They stood out for distributing significant amounts.
- Manufacturer industry. COMPANIES AS REFINERY LA PAMPILLA SA. AND RINTI SA. They led the cast in this sector.
- Trade. Business like Valero Peru Sac. and Macrosource Peru Srl. They were one of those who delivered better profits.
Sanctions that correspond to companies for not paying profits
Companies that do not comply with the payment of Profits 2025 Within the established period they can receive severe fines. If a company breaches with this obligation, workers may submit a formal claim before the company or the National Superintendence of Labor Control (Sunafil). Next, you will know the amount of fine corresponding to the characteristics of the company:
- Small companies: from S/8,399.50 to S/21,000.
- Medium -sized companies: from S/21,000 to S/52,000.
- Large companies: up to S/129,742, depending on the number of affected workers.
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.
