Non-working day of December 24th and
National Non-working Holiday of December 25th
2018
Keep reading to learn about the differences
in the Legal Treatment in each case:
Remunerative treatment for the “Non - Working Day” of December 24th
Monday, December 24th, 2018, has been declared a Non-Working Day for workers in the Public sector by virtue of Supreme Decree No. 121-2017-PCM.
Therefore, the hours left to work on such date must be compensated in the following week or in the opportunity established by the representative of each Public entity for such purposes, according to their own needs.
Will workers in the private sector benefit from the "Non-Working Day" of December 24th?
Indeed, the employers of companies of the private sector may agree with their employees not to work on such date and must make up the hours left to work at the opportunity determined by both parties. In the absence of agreement, the employer will decide.
"Simple payment": In case the private sector employees work on such date, the payment of any legal surcharge will not proceed. Therefore, the payment will correspond to an ordinary day of work.
Are there minimum services in companies?
Yes. The indispensable tasks in all types of companies, whose paralysis endangers the people, the security or conservation of the goods or prevents the immediate resumption of the ordinary activity of the company, are exempted from the Non-Working Day.
It is up to the employer to determine the tasks that qualify as "indispensable" and the list of the workers who must perform them.
And what is the treatment of the Non-working day for tax purposes?
December 24th, 2018 is considered a business day for tax purposes.
Remunerative treatment of the National Non-Working Holiday of “Christmas”
On Tuesday, December 25th, the National Non-Working Holiday of “Christmas” will be celebrated.
A practical analysis of the 3 scenarios that could happen in the different work centers, is presented below:
SCENARIO N° 01: Employee rests on the Non-working holiday
Salary: 1
Remunerative Treatment: 1 Daily ordinary remuneration for the Non-working holiday.
SCENARIO N° 02: Employee works on the Non-Working Holiday and compensates with substitute rest.
Salary: 2
Remunerative Treatment:
1 Daily ordinary remuneration for the Non-Working Holiday.
1 Remuneration for work performed on the Non-working holiday (included in the remuneration to be received by the employee on a regular basis).
SCENARIO N° 03: Employee works on the Non-working holiday and does not compensate with
Salary: 3
Remunerative Treatment:
1 Daily ordinary remuneration for the Non-working holiday.
1 Remuneration for the work performed on the Non-working holyday (included in the remuneration to be received by the employee on a regular basis).
1 Remuneration corresponding to the 100% surcharge.
AOV Abogados
December 2018