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This benefit applies to employees with indefinite-term, fixed-term, and part-time contracts, provided they are on the payroll. It does not apply to interns, independent contractors, or those working under training programs.
In practice, any person listed on the company’s electronic payroll and who meets the legal requirements is entitled to receive the bonus, regardless of the type of employment contract. It is important for the employer to correctly record new hires and terminations in the T-Registro and file monthly reports in the PLAME, since these SUNAT systems serve as the basis for verifying compliance with bonus payments.
Bonus payments are equivalent to one month’s pay, provided the employee has worked the entire corresponding semester. If the length of service is shorter, the payment is proportional to the full months worked. For example, if an employee joined the payroll in September, in December they will receive a Christmas bonus proportional to the months worked (September, October, November, and December).
The calculation of the bonus depends not only on the time worked but also on other components of compensation. For example, if an employee receives both fixed and variable compensation (such as commissions or regular bonuses), these amounts must be added together to determine the calculation basis. In addition, the bonus is subject to fifth-category withholding taxes but is not subject to contributions to EsSalud, the ONP, or the AFP, which increases the net amount received by the employee.
An important point is the special bonus equivalent to 9% of the year-end bonus, which the employer must pay in addition to the regular bonus during each pay period (July and December). This percentage corresponds to the contribution that is normally paid to EsSalud, and which during these months is paid directly to the employee as part of their year-end bonus, thereby increasing the benefit received.
SUNAFIL oversees compliance with bonus payments. In the event of noncompliance, employees can file a complaint, and the company may be subject to penalties. If you have questions about which employees should be included or excluded from payroll, you can consult Wiseplan in our human resources consulting section or contact us directly.
To learn more about properly managing your payroll and labor obligations, check out our payroll outsourcing and labor law defense services.
The company must properly register its employees in the T-Registro and the PLAME section of SUNAT's Electronic Payroll System in order to comply with the reporting and payment requirements for this benefit.
Bonuses in Peru are employment rights governed by Law No. 27735 and its implementing regulations, and they apply to workers subject to the private-sector labor regime. It is essential that both employers and employees understand the requirements to avoid mistakes that could lead to findings during a SUNAFIL audit or labor claims.
The bonus is a benefit intended for formal workers subject to the private-sector labor regime—that is, those who have an employment contract, are properly registered on the payroll, and meet the minimum requirements established by law. Temporary, fixed-term, part-time, and atypical-schedule workers are also eligible for this benefit, provided they meet the criteria regarding length of service and payroll registration.
It is important to note that interns, service providers, independent contractors, and workers under special employment arrangements may be excluded from this right, unless their contract expressly provides otherwise.
If an employee has not worked the entire semester but has worked at least one month, they are entitled to receive a proportional bonus. For example, if an employee started in April and is still on the payroll as of June 30, they will receive 3/6 of the July bonus, based on the number of full months worked.
The calculation is based solely on the full calendar months worked during the corresponding semester. If an employee started or left mid-month, that month is not included in the pro-rata calculation. This procedure is intended to ensure that the bonus reflects the time actually worked under a formal employment relationship.
In these cases, it is essential to review each situation individually and apply current regulations to avoid errors that could lead to penalties or future claims. For example, a common mistake is to count months of unpaid leave as worked, which could result in improper payments or future payroll adjustments.
Keep in mind that payroll reporting is mandatory and must be timely so as not to affect the employee’s rights. The reporting and payment of bonuses must be included on the pay stub and correctly reported in the electronic payroll system. SUNAT and SUNAFIL may conduct audits and inspections to verify compliance with these obligations, so maintaining accurate and up-to-date records is essential.
For more information on payroll management and employment obligations, check out our payroll outsourcing service or contact Wiseplan through our contact section.
The bonus is equal to one month’s pay for each full semester worked. If the employee did not work the entire semester, he or she receives a proportional amount (one-sixth for each full month). The computable pay includes the base salary and all fixed-nature payments received by the employee, such as family allowances, but excludes overtime and special bonuses.
The calculation of the bonus is governed by Law 27735 and its implementing regulations, and it must be paid in July and December of each year. It is important for companies to include in the computable remuneration all regular and fixed payment components, such as the base salary, the family allowance (currently S/ 123 as of October 2026), and any other component paid monthly on a consistent basis, such as fixed bonuses or cost-of-living adjustments if they are considered part of compensation.
A bonus is a right of workers subject to the labor regulations governing the private sector, and its purpose is to recognize the worker’s effort and continued service with the company during the semester. For employers, it is essential to make this payment within the established deadlines, as failure to pay or late payment may result in fines from SUNAFIL and labor claims.
Let's see how it's calculated:
Let's say there is a worker in Lima who earns:
If you worked the full 6 months of the semester, your bonus will be:
| Concept | Amount (S/) |
|---|---|
| Base Salary | 1,230 |
| Family Allowance | 123 |
| Total taxable compensation | 1,353 |
| Bonus (for 6 months) | 1,353 |
If you worked only 4 full months during the semester, the bonus would be: 1,353 × 4 / 6 = S/ 902.
Remember that the bonus is paid along with the special EsSalud or EPS bonus and must be listed on the pay stub and in the Electronic Payroll System (PLAME). For more information on payroll management and labor compliance, you can review our payroll outsourcing section or request human resources consulting.
Finally, it is recommended that both employers and employees maintain an organized record of bonus payments and receipts, as SUNAFIL may request these documents in the event of an audit. Additionally, if you have any questions about the items included in taxable compensation, it is important to consult with a human resources specialist to ensure compliance with current Peruvian regulations and avoid labor disputes.
In addition to the bonus, Law 30334 establishes an extraordinary bonus equal to 9% of the bonus, which corresponds to the EsSalud contribution that the company is exempt from paying for this purpose (or 6.75% if the employee is enrolled in an EPS). This bonus is paid along with the bonus, on the same date.
The purpose of this extraordinary bonus is to provide employees with an additional benefit during the months of July and December, compensating for the fact that, since EsSalud contributions are not deducted from the bonus, that amount is paid directly to the employee. It is important for companies to include this payment on the pay stub and report it on the Electronic Payroll Form (PLAME), clearly distinguishing it from the regular bonus.
The calculation is simple: take the amount of the bonus and multiply it by 9% if the employee is enrolled in EsSalud, or by 6.75% if they are enrolled in an EPS. This percentage corresponds exactly to the regular contribution rate for EsSalud or to the subsidy granted when insurance is administered through a Health Care Provider.
In practice, this calculation is based on the total amount of the bonus to which the employee is entitled based on the full months worked during the semester. It is essential to correctly verify the type of health insurance each employee has, since an error in this regard could result in incorrect payments and potential issues with SUNAFIL in the event of an audit.
Example: Based on the previous example, the special bonus would be:
This amount is not subject to AFP/ONP deductions or fifth-category withholding, unless the annual total exceeds 7 UIT (S/ 38,500 in 2026, according to Supreme Decree No. 301-2025-EF).
It is important to note that the special bonus must be listed as a separate item on the pay stub. Many companies, out of ignorance, include it along with the year-end bonus, which makes it difficult to distinguish between the two in accounting records and can lead to confusion during an audit. It is recommended that the human resources department verify that the correct codes are used for each item on the Electronic Payroll Form (PLAME).
Another common mistake is failing to update the extraordinary bonus percentage when an employee switches from EsSalud to an EPS or vice versa during the semester. In these cases, the status at the end of the calculation period must be taken into account. It is also important to remember that if the employee has not worked the entire semester, both the year-end bonus and the extraordinary bonus will be prorated based on the number of full months worked.
It is essential that companies perform this calculation correctly to avoid objections from SUNAFIL and comply with current regulations. In addition, this benefit must be clearly communicated to employees so that they understand the source of this extra income and can better plan their personal finances.
For more details on calculating and reporting employee benefits, we recommend reviewing our payroll outsourcing section or consulting with our human resources consulting specialists.
The payment must be listed on the pay stub and reported on the Electronic Tax Return (PLAME). Failure to comply may result in fines imposed by SUNAFIL.
Peruvian law, as set forth in Law 27735 and its implementing regulations, stipulates that employers are required to pay bonuses within the specified timeframes, without delays or installment payments. It is important for companies to plan these payments in advance, given that any delay or error may result in audits and penalties from SUNAFIL.
Meeting these deadlines is essential, as the bonus must be paid in full by July 15 and December 15 of each year, as applicable. Failure to pay or late payment may be considered a serious violation and result in fines that vary depending on the number of affected employees and the size of the company. SUNAFIL conducts inspections to verify the proper payment of this benefit, and in the event of noncompliance, it may initiate disciplinary proceedings. Therefore, it is recommended that the human resources department prepare an annual schedule that includes these mandatory payments.
In addition, the bonus must be clearly recorded on the employee’s pay stub, which ensures transparency and allows the employee to verify the deposit and the calculation made. Reporting the bonus on the Electronic Payroll Form (PLAME) is another mandatory step, as this system serves as the primary means of tax and labor oversight for the authorities. Failing to record the bonus may lead to problems during future audits or labor inspections.
If an employee has not worked the entire semester, he or she is entitled to receive a proportional portion of the bonus. For example, if an employee started in September and the bonus is paid in December, he or she will be paid for the months actually worked during that period. The proportional calculation is based on the eligible earnings and the calendar months worked.
A common mistake is to calculate the bonus based on days worked, when the law specifies that it must be calculated based on full calendar months. Another frequent mistake is failing to properly account for unpaid absences or leave, which can affect the final amount to be paid.
The employer is required to provide the employee with a detailed settlement statement explaining how the bonus was calculated, specifying the base pay, the months included in the calculation, and the extraordinary bonus from EsSalud or the EPS. This breakdown must be available for review and may be requested during any audits.
Remember that meeting deadlines and accurately filing the electronic payroll form are essential to avoiding legal issues and maintaining employee trust. To ensure proper management, you can rely on payroll outsourcing services or consult with human resources consultants to ensure compliance with regulations and avoid common mistakes.
Finally, it is recommended that human resources departments conduct periodic training on the calculation of bonuses and review the regulatory updates issued by SUNAT and SUNAFIL each year to ensure compliance and avoid potential penalties. Proper management of bonuses not only prevents fines but also strengthens the employer-employee relationship and promotes a climate of trust and transparency within the organization.
Reportable compensation is essential for correctly calculating the year-end bonus in Peru, as it determines the basis on which the payment is made in July and December. According to Law 27735 and its implementing regulations, only those components that the employee receives on a regular and ongoing basis are considered—that is, those that are a regular part of their monthly payroll income.
Items such as overtime pay, per diem allowances, or one-time bonuses are excluded because they are neither fixed nor permanent income. For example, if an employee receives a transportation or meal allowance, this payment is typically intended to cover specific expenses and does not constitute direct compensation for services rendered. The same applies to profit-sharing or the CTS, which are governed by their own regulations and are paid at intervals different from those of the annual bonus.
Another reason for exclusion is that certain payments, such as overtime or travel allowances, tend to depend on temporary situations or specific needs of the company. Peruvian regulations aim to ensure that the bonus is based on the employee’s stable income, thereby avoiding distortions that may arise from variable or sporadic payments. For this reason, only fixed and regular payments, such as the base salary and family allowance, meet the requirement of regularity mandated by law.
Suppose a worker in Lima receives a monthly base salary of S/ 2,000, a family allowance of S/ 123, and a fixed commission of S/ 400. The total amount of his compensation used to calculate the bonus would be S/ 2,523. If he also receives overtime pay or a productivity bonus in any given month, these amounts are not included in the calculation of the July or December bonus.
It is important for both employers and employees to clearly understand which items are included in the taxable compensation. Employers should periodically review their salary structure and ensure that these components are correctly recorded in the T-Registro and PLAME systems. Employees, for their part, can request a breakdown of their compensation from their human resources department to verify that the bonus is calculated on the correct basis.
A common mistake is to include payments that constitute reimbursements or compensation for expenses—such as transportation or meals—in the base for calculating bonuses, which can lead to inconsistencies and findings during potential audits by SUNAFIL. Therefore, it is advisable to keep supporting documentation for each item and, if in doubt, seek specialized advice on labor matters.
To ensure accurate calculations and compliance with regulations, it is advisable to periodically review the compensation items recorded in SUNAT’s T-Registro and PLAME systems and seek specialized advice if there are any doubts regarding the nature of a payment.
If an employee leaves the company before June 30 or December 31, he or she is entitled to receive a bonus proportional to the full months worked during the semester, which must be included in his or her final payroll statement. This calculation also includes the corresponding special bonus.
The proportional bonus is calculated based on one-sixth (1/6) of the eligible earnings for each full month worked during the respective semester. For example, if an employee worked from January through April and terminates employment in May, he or she is entitled to the bonus for four full months. Eligible earnings are the amount the employee received in the month prior to termination, including standard components such as family allowances, if applicable.
It is important to note that only full months actually worked within the corresponding semester (January–June or July–December) are taken into account. If an employee worked only a fraction of a month, that time is not included in the calculation of the proportional bonus, in accordance with current regulations. Therefore, it is essential that both employers and employees be clear about the exact period during which services were actually rendered.
Proportional bonus:
((1,230 + 123) / 6) x 4 = S/ 902
To this amount must be added the extraordinary bonus of 9% for EsSalud, or 6.75% if the worker is enrolled in an EPS. For example, if the worker is enrolled in EsSalud:
Special Bonus:
S/ 902 x 9% = S/ 81.18
Both items must be included in the calculation of employee benefits and paid within 48 hours of termination, in accordance with current regulations (TUO of Legislative Decree 728, D.S. 003-97-TR).
To ensure efficient management and regulatory compliance, it is advisable to seek specialized advice in human resources consulting or payroll outsourcing to avoid legal issues.
In summary, the timely and accurate payment of the proportional bonus and the special bonus is essential to safeguarding employees’ rights and avoiding legal issues for the company. Transparency and accuracy in these calculations are key elements of effective human resources management in Peru.
Companies must:
Proper registration on the tax form and in SUNAT’s electronic systems is essential to ensure that workers receive all their legal benefits, such as bonuses and the 9% extraordinary bonus (or 6.75% if the worker is enrolled in an EPS). Any omission or error in the Electronic Payroll System (T-Registro and PLAME) may result in administrative penalties and the obligation to pay the amounts owed plus interest.
Compliance with these obligations is not only a legal requirement but also a best practice in human resources management. By registering employees in a timely manner and correctly reporting their compensation, companies strengthen their employees’ trust and commitment. Furthermore, this compliance helps prevent labor disputes and potential claims that may arise if an employee feels that their rights are not being fully recognized.
Peruvian law requires that the July and December bonuses be paid during the first half of those months. This payment must be reflected on the pay stub and must also be correctly reported on the monthly electronic forms. Issuing the pay stub is mandatory and serves as supporting documentation for both the employee and the company in the event of an audit.
It is important to note that, in addition to the pay stub, the company must retain supporting documents, such as Electronic Payroll reports, deposit slips, and receipts signed by employees. These documents may be requested by the tax authority to verify that payments were made in accordance with current regulations.
SUNAFIL and the Ministry of Labor and Employment Promotion (MTPE) monitor compliance with this requirement. Inspectors may request information, review records, and require supporting documentation for bonus payments. Noncompliance may result in fines, depending on the number of affected employees and the severity of the violation. For example, a company that fails to pay the bonus within the legal deadline or fails to report it on its payroll is subject to financial penalties and the obligation to rectify the violation, in addition to possible legal action by the employees.
Penalties can range from warnings to significant fines, depending on the number of employees and whether the violation is a repeat offense. SUNAFIL determines the amount of the fine by considering factors such as the size of the company (micro, small, medium, or large) and the number of employees affected. It is important to note that, in addition to the fine, the company must bring the bonus payment into compliance, including the corresponding statutory interest.
To avoid unforeseen issues, it is advisable to conduct periodic internal audits and train staff responsible for payroll management and labor compliance. If you have questions or need specialized support, you can learn more about our payroll outsourcing or human resources consulting services.
In conclusion, complying with obligations related to the payment of bonuses and their proper reporting not only avoids penalties but also strengthens human resources management and the company’s reputation in the Peruvian labor market.
All employees on the payroll who are subject to the private-sector labor regulations, including part-time employees, are eligible, provided they have worked at least one full month during the semester. This does not apply to interns or independent contractors.
The special bonus is 9% of the year-end bonus if the employee is enrolled in EsSalud, or 6.75% if enrolled in an EPS. It is paid along with the year-end bonus and is not subject to social security deductions.
The employee may file a complaint with SUNAFIL, and the company may be subject to fines. In addition, payment of the bonus is enforceable in court and must include the special bonus.
No AFP or ONP contributions are withheld from bonuses, unless the annual total exceeds the 7 UIT limit for fifth-category income. In that case, the corresponding withholding applies.
Yes, as long as they are on the payroll and have worked at least one full month during the semester. The calculation is proportional to their pay and the time worked.
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