Labor Alert: Labor Effects of the Tax Unit Increase

December 19, 2018

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

 

2018

 

 

  

 2019

 

4. MYPE Labor Regime: Variation of business categories based on annual sales levels

 

 

2018:

 

  • 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)

 

2019:

 

  • 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).

AOV Abogados

December 2018

 

 

 

 

 

 

 

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