Introduction
With the arrival of December, private sector workers in Peru look forward to the Christmas bonus, an additional income that alleviates year-end expenses. This 2024, in addition to the corresponding full salary, an extraordinary bonus will be granted, benefiting millions of employees throughout the country.
Details of the bonus
According to Law No. 27735, workers with indefinite-term, fixed-term or part-time contracts are entitled to a bonus equivalent to a full salary, provided they have worked the full six-month period from July to December. In addition, an extraordinary bonus is included, which varies according to the affiliation to the health system:
- Affiliates of EsSalud: They will receive an additional bonus of 9% of their remuneration.
- Affiliates to Health Service ProviderCompanies (EPS): They will receive an additional increase of 6.75% of their remuneration.
It is important to point out that this bonus is granted as long as the worker is duly registered in the company’s payroll. On the other hand, self-employed workers and those with an “annual integral remuneration” will not have access to this benefit, since it is considered included in their regular income.
Deadline for payment of the bonus
Employers have until December 15 to deposit the corresponding bonus. However, since this year falls on a Sunday, it is recommended that the payment be made on Friday, December 13 or Saturday, December 14, ensuring that workers receive their benefit on time.
Calculation of the bonus
To determine the amount of the bonus, the employee’s monthly remuneration is considered. If the employee has not worked the entire semester, the payment will be proportional to the time worked. In addition, the extraordinary bonus is added according to the employee’s affiliation to the health system. For example, an employee with a salary of S/2,000 affiliated to EsSalud would receive S/2,000 bonus plus S/180 additional bonus (9% of S/2,000), totaling S/2,180.
Beneficiaries of the bonus
Private sector workers with permanent, fixed-term or part-time contracts, regardless of whether they work less than four hours per day, are entitled to this benefit. Employees of small and micro companies registered in the Registry of Micro and Small Companies (Remype) will receive half salary as a bonus. In the case of workers under the agrarian regime, they must inform their employers about the mode of payment within the first five days of their employment relationship.
Do interns receive a bonus?
It is important to consider the situation of professional and pre-professional interns, who may also receive a bonus as established in Law No. 27735 and SUNAFIL’s guidelines.
According to current regulations, interns are not entitled to regular bonuses as workers of the general labor regime. However, the company may grant a voluntary additional amount, provided that this is clearly specified in the internship agreement.
Key requirements for interns:
- Current agreement: Interns must have an internship agreement registered with the Ministry of Labor and Employment Promotion (MTPE).
- Minimum duration: Although there is no direct requirement on the time worked, the benefits received by the intern must be proportionally linked to the time spent in the company.
SUNAFIL and the supervision of trainees’ rights
SUNAFIL is responsible for overseeing that companies comply with the basic rights of interns, such as the economic subsidy and medical insurance, especially in seasons such as December, when economic benefits are expected by employees.
Importance of the bonus in the economy
The December bonus injects a significant amount into the Peruvian economy, boosting sectors such as commerce, services and entertainment. This additional income allows families to face the expenses of the Christmas season and contributes to the general welfare of workers.
Conclusion
The December bonus, together with the additional bonus, represents a recognition of the efforts of Peruvian workers. It is essential that employers comply with this commitment within the established deadlines, ensuring that their employees enjoy this benefit during the year-end festivities.
Likewise, the inclusion of interns in the bonus scheme is not mandatory, but it represents a gesture of recognition by companies that wish to strengthen the commitment and welfare of their team. It is essential that the conditions for interns are clear from the beginning of the agreement to avoid misunderstandings or legal sanctions.