The Legal Bonus for Christmas Holidays in Peru must be paid in the first half of December of every year, according to Labor law.
In the current fiscal year 2018, December 15th (deadline) is Saturday, therefore, we recommend paying this benefit before of such date. However, as the deadline is a non-business day -as standard practice for different companies-, the last day for the payment of this benefit will be on the first following business day, that is, on Monday, December 17th.
Learn about the following general legal aspects of this labor benefit.
1. Who is entitled to receive the payment of the Legal Bonus?
Employees subject to the labor regime of private activity hired for an indefinite
term, fixed term, part time and working members of workers' cooperatives.
Employees who have a minimum service period of 1 month.
Workers who are on vacation or enjoying subsidies with medical leave.
2. How much is the payment of the Legal Bonus?
The legal bonus is equivalent to 1 full ordinary remuneration if the employee has worked all the semester (July to December) and is reduced proportionally in its amount when the service period is shorter.
If the worker has worked less than six months, he will receive the bonus based on the calculation of one-sixth of the remuneration for each worked month.
3. How to calculate the basis of the Legal Bonus?
It is considered "remuneration" for these purposes, the basic remuneration and ultimately the amounts usually received by the worker, even when the sums may vary due to increases or other reasons. In brief, all the amounts that the worker regularly receives in cash or as payment in kind, as consideration for their work, regardless of the origin or the denomination that is given, provided as free disposal.
4. What happens if the employee's main remuneration is variable or imprecise regarding its nature?
In this scenario, the regularity requirement provided in the law is considered fulfilled, if the worker has received them, at least at some time during 3 months in the corresponding semester, for the purpose of taking it as a basis for the calculation of this benefit.
For this case of variable principal remuneration, the rule of Article 17° of the T.U.O. of the Legislative Decree No. 650, Law of Compensation for Time of Services, is apply in such way that the computable remuneration will be determined based on the average of, for example, the commissions received by the worker in the respective semester
5. What happens if the worker, in addition to the main remuneration, receives commissions?
In this case of complementary remuneration of an imprecise nature, it will be considered regular when the worker has received them, at least for three months in the six-month period, computable for the calculation of the corresponding legal bonus.
6. What are the infractions that shall be generated if a Company breaches this labor obligation?
If the employer does not comply, the fines will range between S/. 5,602,50 and S/. 93,375.00 depending on the number of employees affected by the breach, without prejudice to having to comply with the payment of the omitted bonuses and their corresponding interests.
The small business and the microenterprise in case of non-compliance will be subject to penalties for a lower amount.
7. Must employees receive an "extraordinary bonus" in addition to the legal bonus? How much is this amount?
It is right. Two scenarios are presented:
Extraordinary Bonus of 9%: In case the employer pays the employee's social contributions to “EsSalud”.
Extraordinary Bonus of 6.75%: In case the employer pays social contributions of the employee to an “EPS” (Health Provider Entity).
AOV ABOGADOS
December 2018