The ESSALUD’s Demands Are Declared as Illegal Bureaucratic Barrier

8 April, 2024

By Resolution No. 0177-2024/SEL-INDECOPI, the Specialized Chamber for the Elimination of Bureaucratic Barriers declared a bureaucratic barrier to the peremptory term set by ESSALUD for access to economic benefits. 

On March 16, Resolution No. 0177-2024/SEL-INDECOPI was issued, declaring as an illegal bureaucratic barrier the provisions of Article 36 of the Regulations of the Law for the Modernization of Social Security in Health, regarding the terms for rectifying payrolls. 


Previously, the deadline to rectify the payroll was the last day of the month, in which each statement was due. In this regard, any amendment after this date implied a late payment of social security contributions for EsSalud. 

Therefore, EsSalud could require employers to pay the cost of health benefits provided to workers and their families for 18 months after the rectification or deny reimbursement of subsidies paid to personnel for maternity or extended medical leave, also for the same period. 


This requirement was considered illegal, given that it contradicts the provisions of the Tax Code, particularly Article 43, which establishes a 4-year term for the rectification of electronic payrolls.  


This significantly affected the access to health benefits for workers and employers due to the elimination of a bureaucratic barrier that impeded employers from obtaining the reimbursement of the subsidies paid, limiting the damage to companies.  

Additional Comment 

When the bureaucratic barrier is declared illegal and contained or materialized in administrative provisions, the specific case is inapplicable, i.e., only to the plaintiff and with general effects.