December 15th is the deadline for companies to deposit the gratification December, a benefit that workers hired for an indefinite, determined or part-time period in the private labor regime have.
To calculate the amount corresponding to each worker, the remuneration that the worker regularly receives as of November 30 is taken into account. It must be considered that this benefit is not subject to discounts for pension contributions (AFP or ONP).
For example, if a worker earns S/2,000, the full bonus is equivalent to that amount as long as he or she has worked in the July – December semester. To this is added 9% for Essalud, with which you would receive S/2,180.
The labor law specialist, Julio Villalobos, an associate at the Miranda & Amado firm, stated that if the person has not completed the full period, the calculation is carried out proportionally.
Thus, the remuneration must be divided by six (S/2,000/6 = S/333.33 per month) and multiplied by the complete months worked. For example, if you accumulated three months, you will receive approximately S/1,000, plus S/90 of extraordinary bonus, reaching a total of S/1,090.
In addition, he recalled that the fines for not making the payment within the deadline can exceed S/139,000, depending on the number of workers affected and the size of the company.
Likewise, the specialist warned that the special regimes—agrarian, microenterprise, small business, and annual comprehensive remuneration—apply particular rules and must be specifically reviewed.
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