Companies have until November 15 to deposit their workers with the Compensation for length of service (CTS), for the semester period May – October 2021, but those that fail to comply with this benefit will be sanctioned with differentiated fines as they are considered a serious infraction, reported the Lima Chamber of Commerce (CCL).
“These are three differentiated fine scales for micro, small, medium and large companies applied by the National Superintendency of Labor Inspection (Sunafil), amounts ranging from S / 484 to S / 114,928″, Said the manager of the CCL Legal Center, Víctor Zavala.
He added that companies are obliged to deliver the settlement sheet to the worker within five days of making the deposit, otherwise they will be incurring a minor infraction whose fines range from S / 198 to S / 68,288.
It is worth mentioning that the current labor penalty scales were approved by DS 008-2020-TR.
Calculation of the fine
Meanwhile, to determine the amount of the fine, in addition to the sector to which the company belongs, the number of affected workers is taken into account, taking into account the UIT (S / 4,400 in force in 2021).
The fines for micro and small companies registered in Remype may not exceed, in the same sanctioning procedure, 1% of the net income received in the fiscal year prior to the generation of the inspection order.
The minimum and maximum fines for minor and serious infractions related to the CTS are indicated below, depending on whether they are micro, small, medium and large companies.