Introduction
In December, private sector workers in Peru look forward to the Christmas bonus, an additional income that alleviates year-end expenses. This year, alongside their full salary, employees will receive an extraordinary allowance, benefiting millions across the country.
Details of the Bonus
According to Law No. 27735, permanent, fixed-term, or part-time workers are entitled to a bonus equivalent to a full salary, as long as they have worked all six months from July to December. In addition, an extraordinary allowance is included, which varies according to affiliation to the health system:
- Affiliates of EsSalud: They will receive an additional allowance of 9% of their remuneration.
- Affiliates to EPS (Empresas Prestadoras de Salud – Health Service Provider Companies): They will receive an additional increase of 6.75% of their remuneration.
It should be noted that workers duly registered in the company’s payroll are entitled to this allowance. On the other hand, self-employed workers and those with an “annual integral remuneration” will not enjoy this benefit, since it is included in their regular income.
Deadline for Payment of the Bonus
Employers have until December 15 to deposit the corresponding bonus. Conversely, since that date falls on a Sunday, the payment should be on Friday, December 13 or Saturday, December 14, ensuring that workers receive their benefit on time.
Bonus Calculation
In order to determine the bonus amount, the employee’s monthly remuneration is considered. If the employee has not worked the entire six-month period, the payment will be proportional to the time worked. In addition, the extraordinary allowance is added according to the employee’s affiliation to the health care 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.
Bonus Beneficiaries
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 enterprises registered in the Registry of Small and Micro Enterprises (ReSMEs) will receive half their salaries as a bonus. Workers under the agrarian regime must inform their employers about the mode of payment within the first five days of their employment relationship.
Do Practitioners Receive a Bonus?
Professional and pre-professional practitioners may also receive bonuses, according to the provisions of Law No. 27735 and the guidelines of the SUNAFIL (Superintendencia Nacional de Fiscalización Laboral – National Superintendence of Labor Inspection). According to the current regulations, practitioners are not entitled to regular bonuses as workers of the general labor regime. Conversely, the company may grant an additional voluntary amount as long as it is clearly specified in the internship agreement.
Key Requirements for Practitioners:
- Current agreement: Practitioners must have an internship agreement registered with the MTPE (Ministerio de Trabajo y Promoción del Empleo – Ministry of Labor and Employment Promotion).
- Minimum duration: Although there is no direct requirement on the time worked, the benefits received by the practitioner must be proportionate based on the time spent in the company.
SUNAFIL and the Supervision of Practitioners’ Rights
The SUNAFIL is responsible for monitoring compliance by companies with basic practitioners’ rights, such as the economic subsidy and medical insurance, especially in December, when employees expect the payable benefits.
Importance of the Bonus in the Economy
The December bonus offers significant amounts in the Peruvian economy, boosting 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, along with the additional bonus, is a recognition of the efforts of Peruvian workers. Employers must comply with this commitment within the established deadlines, ensuring that their employees enjoy this benefit during the end-of-the-year holidays. Likewise, the inclusion of practitioners in the allowance scheme is not mandatory but a recognition of the companies that wish to strengthen the commitment and welfare of their teams. Practitioners’ terms must be transparent from the start of the agreement to avoid misunderstandings or legal penalties.