New legislation for labor bonus in Peru

Since June 24th by means of Law No. 30334 the Peruvian government has decreed that the gratuities and bonuses received by the workers in the public and private sector, corresponding to the months of July and December, will be permanently exonerated of the mandatory contribution that must be made to ESSALUD, AFP´s, ONP and SENATI. The Ministry of Labor and Promotion of Employment will be the entity responsible for monitoring the compliance with this regulation.

The purpose of this Law, published in the Official Gazette El Peruano, is to stimulate the internal economy allowing the worker to have 100% of its CTS provided that this amount exceeds the equivalent to the total of their last four salaries. Only in the case of truncated bonuses for termination of employment, within the period from January 1st to June 24th 2015, these will not be affected by this law.

On the other hand, it should be mentioned that the companies will continue to make the corresponding retention to the income tax, in the case of workers who provide services in the regime of 5th category.

In case you need to make an inquiry or request assistance on the topic, you can write to: marketing@omcabogados.com.pe