The Utilities They constitute a fundamental economic benefit for workers of the Private sector in it Peru. This payment comes from the net profits generated by companies and is regulated by the Utilities Law, with the purpose of distributing a part of business income among its collaborators.
Every year, thousands of employees await the date of Payment of profits To organize your finances. In this article, we inform you about the maximum date on which profits will be paid in 2025, how the amounts are determined, who are eligible to receive them and what sanctions face the companies that fail to comply with this obligation.
What is the maximum date on which this benefit must pay for workers in 2025?
In accordance with current regulations, companies that generate third category income are obliged to distribute the Utilities among its workers within a maximum period of 30 calendar days after having submitted the annual sworn declaration of income tax before the National Superintendence of Customs and Tax Administration (Sunat).
This payment corresponds to the net profits obtained by the company in the previous fiscal year and must be carried out in strict compliance with the deadlines established by law. In case of non -compliance, the company can be sanctioned with default fines and interests in favor of the workers affected.
In practice, this means that the maximum period for the distribution of the utilities corresponding to fiscal year 2024 expires the 15 of May 2025. Within this period, companies They must calculate, distribute and deposit the amounts corresponding to each worker in accordance with the distribution criteria established in the legislation.
These workers will receive the payment of profits in Peru in 2025, according to Sunafil
To access the benefit of Utilitiesworkers must meet certain requirements established by current regulations. First, they must have worked in a private sector company that generates third category income, that is, those that carry out economic activities for profit and are subject to the payment of income tax.
In addition, the company must have More than 20 workers during the corresponding fiscal year. This means that small businesses with a lower template than this amount are not obliged to distribute profits among their employees. Another requirement is to have been in the form During the period in question, regardless of the contract modality. This includes workers with indeterminate contracts, temporary or fixed term, provided they have formally provided services within the company.
Thus you can calculate the amount of profits that correspond to you in 2025
To calculate the payment of Utilitiescompanies must follow a procedure based on current regulations. In the first place, the tax utility of the company must be determined, that is, the net profits obtained during the fiscal year after deducting taxes and other expenses established by law.
Then, the corresponding percentage is applied according to the economic sector to which the company. This percentage varies and is determined by legislation for each business item.
Once the total amount to be distributed is defined, it is divided into two equal parts:
- 50 % depending on the days worked, assigning a proportion of the total amount based on the time actually worked by each employee.
- 50 % according to the perceived remuneration, distributing the payment in relation to the annual salary of each worker.
It is important to note that the maximum amount of Utilities than a worker You can receive cannot exceed the equivalent of 18 monthly salaries.
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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.
