Understanding Gratuity Payments for Workers
By December 15, all companies are obligated to distribute the December bonus for Christmas. This payment, referred to as extra salary, is typically equal to one month’s salary plus an additional 9% or 6.75%, depending on whether the worker is contributing to EsSalud or a private health provider (EPS).
Who Receives the Full Bonus?
Not every worker is eligible for the full bonus amount. Eligibility hinges on several factors:
- Full Extra Salary: Workers who have completed the entire semester of employment from July to December will qualify for the full bonus.
- Pro-rated Bonus: If they have worked for only some months, the bonus will be calculated as one-sixth of their salary for each full month worked.
What Happens to Small Business Workers?
In accordance with the MYPE Law, small business employees hired after the company registered in the Micro and Small Business Registry (REMYPE) will receive only half of the extra salary. Workers in microbusinesses, however, who are hired before the REMYPE registration, are entitled to the full amount.
Exclusions from Gratuity Payments
Not all workers qualify for this Christmas bonus:
- Those on an Annual Comprehensive Remuneration
- Workers hired post-REMYPE registration at microenterprises
- Independent workers, as they do not fall under payroll guidelines
Additional Bonuses for EsSalud Affiliates
According to regulations set forth by Law 27735, those affiliated with EsSalud will receive an additional 9% on their bonus as a special incentive. Meanwhile, affiliates of a Health Provider Company will receive 6.75%.
Understanding Truncated Gratuity
Truncated gratuity refers to bonuses accrued when a worker has been employed for a minimum of a full month but leaves prior to the full semester. This bonus is calculated based on the complete calendar months worked since July 2025 and is determined by the salary from the month preceding their departure.
Payment Timeline for Terminated Employees
For those who no longer work for their company, the payment of truncated gratuity must be issued within 48 hours after termination, alongside other social benefits.
By understanding these provisions regarding gratuity, both employers and employees can navigate the complexities of holiday bonuses more effectively, ensuring compliance and maximizing benefits.