December is undoubtedly one of the most anticipated months of the year for workers in the private sector, due to the payment of the bonus that all companies are obliged to pay, in accordance with the Gratuities Law 27735 and its regulations (DS 005-2002-TR).
Carlos Cadillo, partner and lawyer in labor matters of the Miranda & Amado study, warns that employers have until Wednesday, December 15 to pay this payment to their collaborators who are duly registered on the payroll; as well as an Extraordinary Bonus of 9% for the payment of EsSalud on said bonus, or 6.75% in case they are affiliated with a Health Provider Company (EPS).
For example, if a worker receives a monthly salary of S / 2,000, without family allowance, with a contract in force since July 1, 2021 and is only enrolled in EsSalud, they will receive from their employer a total of S / 2,180, regardless of their salary. Whereas, if he has a family allowance, S / 93 will be added (corresponding to 10% of the minimum salary), he explains.
The specialist remembers that to receive full gratification you must have, at least, six months in the company.
“New” workers
But, what happens then with those who have less than six months working in a company? In that case, says Cadillo, you will receive a fraction of your salary based on the months worked, as long as you have been at the company for at least one month.
In addition, it specifies that for the calculation of the same, the full month worked will be considered. In other words, if the employee is relatively “new” because he entered, for example, on October 25, only November and December will be considered.
Explain that, to find out how much it corresponds to, the salary is divided by 6 (2,000 / 6 = S / 333.33) and multiplied by the months worked (in this case, November and December, S / 333.33 x 2), obtaining S / 666.66. Finally, 9% of the extraordinary bonus (S / 59.99) is taken from this amount. Adding, gives as a result S / 726.65, which is what you should receive for gratification.
It should be noted that, according to the Ministry of Labor and Employment Promotion, the bonus cannot be paid in parts or postponed its payment date, and to calculate the amount of this benefit, the remuneration in effect as of November 30 will be considered.
Special cases
On the other hand, Carlos Cadillo commented that the workers can use the bonus to compensate the accumulated debt for the license with enjoyment of having, granted within the framework of the norms related to the national emergency and the health emergency.
Likewise, if the worker was found to be included in a measure of perfect suspension of work, the months corresponding to said suspension will not be considered in the calculation, he says.
It also maintains that workers subject to particular conditions (annual comprehensive remuneration agreements) or special labor regimes (for example, the agricultural sector, micro and small businesses), must verify the particular rules that are applicable to them in terms of bonuses.
Finally, SUNAFIL has the ‘CALCULA TU GRATI’ application, which allows workers to find out or corroborate –referentially– the amount of the bonus they will receive or have received. In addition, said entity has the power to supervise and sanction employers who do not pay the bonus in full and on time.
