Labor Alert: Labor Effects of the Tax Unit Increase
Today, December 18th, 2018, Supreme Decree N° 298-2018-EF was published in the Official Gazette "El Peruano," which establishes the value of the Tax Unit (UIT) for the year 2019 in
S/ 4,200.00 Soles.
Do you want to know the main effects and labor impact
caused by the UIT increase?
The variation of the UIT as a reference indicator will automatically impact on other values of special relevance in the labor sphere from January 1st, 2019.
Down below, a comparative detail of the main variations and the new reference indicators:
1. Procedural Unit (URP): 10% of UIT.
2018: S/ 415.00
2019: S/ 420.00
2. Annual Integral Remuneration (RIA): Minimun Amount 2 UIT
2018: S/ 8,300.00
2019: S/ 8,400.00
3. Income Tax for Workers: Tax Scale Variation
4. MYPE Labor Regime: Variation of business categories based on annual sales levels
Micro – Companies: Annual sales up to the maximum amount of 150 UIT (S/ 622,500.00)
Small Companies: Annual Sales higher than 150 UIT and up to a maximun of 1700 UIT (S/ 622,500.00 – S/ 7' 055,000.00)
Medium Companies: Annual sales higher than 1700 UIT and up to a maximun of 2,300 UIT (S/ 7' 055,000.00 – S/ 9' 545,000.00)
Micro – Companies: Annual sales up to the maximum amount of 150 UIT (S/ 630,000.00)
Small Companies: Annual Sales higher than 150 UIT and up to a maximun of 1700 UIT S/ 630,000.00 – S/ 7' 140,000.00)
Medium Companies: Annual sales higher than 1700 UIT and up to a maximun of 2,300 UIT (S/ 7' 140,000.00 – S/ 9' 660,000.00)
5. Minimun Stock Capital of Staffing Companies: 45 UIT
2018: S/ 186,750.00
2019: S/ 189,000.00
6. Consumer Voucher's Managing Companies: Minimum Stock Capital Capital of 300 UIT
2018: S/ 1’ 245,000.00
2019: S/ 1' 260,000.00
7. Labor Regime in Civil Construction: Limited investment construction companies. Individual costs must not exceed 50 UIT.
2018: S/ 207,500.00
2019: S/ 210,000.00
Other relevant information to consider:
Administrative fees of the Labor Administrative Authority regulated by the TUPA and according to the percentages provided in each procedure.
Fines granted by the MTPE in accordance with the basis for calculating the offenses set forth in Supreme Decree No. 019-2006-TR (Regulation of the General Law on Labor Inspection).