Next December 15th is the deadline for companies under the labor regime of private activity to deposit their employees the amount corresponding to the gratification for Christmas 2022, in accordance with the provisions of the law.
That said, in the following days private sector workers must receive the deposit corresponding to December, a payment that companies make every year. Below, find out all the details about this remuneration.
Who gets gratification?
“This benefit applies to workers who are on the payroll and have worked for at least one month in the same company during the semester from July to December 2022, regardless of the modality under which they have been hired, whether it is an indeterminate term contract or a fixed term”explained Mauricio Matos, Associate Partner of the Labor Area of EY Peru.
He added that the amount of the gratuity is equivalent, on average, to a monthly remuneration for workers of regular companies, and half remuneration for workers of companies registered in the Registry of Micro and Small Enterprises (Remype), as long as the employee has worked the entire period from July to December, and is working in the company as of December 15.
In the case of those workers who have worked for more than one month but who are not in the company as of December 15, they will receive a proportional bonus according to the months actually worked in this period.
Who does not receive this payment?
Those workers who have worked less than a month between July and December of this year; as well as public sector workers, who receive a bonus established by the Ministry of Economy and Finance (MEF).
The expert indicated that the bonus is not affected by contributions of any kind, such as contributions to the ONP/AFP or EsSalud; however, to the extent that the contribution to the latter entity is the responsibility of the employer, they must pay their workers the equivalent of said contribution (9%) as an extraordinary bonus without remuneration in nature.
And if the worker is affiliated with a Health Provider Entity (EPS), the amount of this bonus will amount to 6.75% of the amount of the bonus.
What is included in the bonus calculation?
In the event that the worker has received other remuneration supplements such as bonuses, overtime or others during the semester from July to December, these may be included in the calculation as long as they have been received three or more times in the period. To do this, these complements must be added and then divided by six.
On the contrary, if the worker receives an imprecise or variable main remuneration, the amount will be determined based on the average of what is received between the months of January to June.
Matos explained that in no case are concepts that are not remunerative included, such as profits, food benefits, mobility subject to attendance at the workplace, extraordinary bonuses granted as a gift, the value of the Christmas basket, among others.
What is the penalty for companies that do not make the payment?
The lack of full and timely payment of this benefit constitutes a serious infraction in labor matters liable to be sanctioned with a fine that ranges from S/ 7,222.00 to S/ 120,152.00, depending on the number of workers affected and the amount of the current UIT.
Additionally, labor legal interests that are generated up to the effective date of payment are applicable.
