The Utilities They represent a key economic benefit for private sector workers in Peru. This payment, derived from the net profits of companies, is regulated by the Profit law and seeks to redistribute part of business income among its employees.
Every year, thousands of workers expect the Utilities Payment Date To plan your finances. In this article, we explain when the profits are paid in 2025, how they are calculated, who has the right to receive them and the sanctions for companies that fail to comply with this obligation.
When should this 2025 be paid?
In accordance with current legislation, companies must pay profits within 30 days after the presentation of the Annual Affidavit of the Income Tax before the SUNAT. In practice, this means that the deadline for the payment of profits is the May 15, 2025.
This payment only applies to companies with more than 20 workers and who have registered profits in fiscal year 2024. Public sector entities and companies with less than 20 employees are exempt from this obligation.
How to calculate 2025 profits?
He Calculation of profits It is based on the net profits of the company and the time worked by each employee in the previous fiscal year. The procedure is as follows:
- Determine the tax utility of the company.
- Apply the percentage according to the company’s economic sector.
- Distribute the total amount in two parts:
- 50% according to the days worked by the worker.
- 50% according to the perceived remuneration in the year.
What workers have the right to receive profits?
The Utilities They benefit employees who have worked in private companies with more than 20 workers and generated profits in the previous fiscal year. However, there are some considerations:
- Employees with fixed -term contracts also receive profits, although they have worked only part of the year.
- The practitioners, workers of non -profit companies and high -level officials do not access this benefit.
Percentage of profits by type of company
The law establishes different Delivery percentages of profits according to the company of the company, and each of these percentages apply to the company’s taxable net profit. The established amounts are as follows:
- Fishing companies: 10%
- Telecommunications companies: 10%
- Industrial companies: 10%
- Mining companies: 8%
- Commerce and restaurant companies: 8%
- Companies from other sectors: 5%
What sanctions correspond to companies that do not pay profits this 2025?
Companies that breach with the payment of profits may face sanctions imposed by the National Superintendence of Labor Supervision (Sunafil), which include:
- Fines of up to S/241,638 for large companies.
- Interest per default in case of payment delay.
- Demands by affected workers.
Employees who do not receive their profits within the period may file a complaint with the Sunafil to demand compliance with this labor law.
What are profits in Peru for?
He Payment of profits It has a positive impact for both workers and the national economy. Among its main benefits are:
- Improvement of purchasing power: Workers can allocate this extra income to saving, investment or payment of debts.
- Productivity incentive: Being linked to company profits, profits can motivate employees to improve their performance.
- Economic reactivation: The disbursement of these amounts favors consumption and energizes sectors such as trade and services.
Profits not only represent a labor law, but also a mechanism that strengthens the link between companies and workers, encouraging productivity and economic growth.
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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.
