How much CTS is deposited?
Compensación por Tiempo de Servicios is a private-sector social benefit. The employer deposits in May and November as many twelfths of computable pay as complete months you worked in the semester, plus thirtieths for a month fraction.
With S/ 2,500 salary and S/ 2,500 last legal bonus, full semester:
- One-sixth of the bonus: S/ 416.67
- Computable pay: S/ 2,916.67
- CTS deposit: S/ 1,458.33 (half of computable pay)
- May deadline: 15 May (Nov–Apr period, April computable pay)
Formula: RC = 2,500 + 2,500 ÷ 6 = 2,916.67; deposit = 2,916.67 × 6 ÷ 12 = 1,458.33.
Formula (TUO D.Leg. 650)
RC = salary + family allowance + (last legal bonus ÷ 6) + (semester variable pay ÷ 6 if ≥ 3 months)
Deposit = RC × complete months ÷ 12 + RC × days ÷ 360
Full semester (6 months) = RC ÷ 2
Article 21 requires May and November deposits of as many twelfths of April and October computable pay as complete months worked. Article 22 sets the deadline as the first 15 calendar days; if the last day is not a business day, the next business day.
CTS accrues from the first month of service; after that, fractions are counted in thirtieths (art. 2). Minimum average workday: 4 hours (art. 4).
Step-by-step example
- April salary: S/ 2,500
- Last legal bonus: S/ 2,500 → one-sixth = S/ 416.67 (art. 18)
- Computable pay: 2,500 + 416.67 = S/ 2,916.67
- Full semester: 2,916.67 × 6 ÷ 12 = S/ 1,458.33
- If you only worked 3 months and 15 days: (2,916.67 × 3 ÷ 12) + (2,916.67 × 15 ÷ 360) = S/ 850.70
Scenario table (same engine)
| Salary | Last bonus | Months | Days | Computable pay | CTS deposit |
|---|---|---|---|---|---|
| S/ 2,500 | S/ 2,500 | 6 | 0 | S/ 2,916.67 | S/ 1,458.33 |
| S/ 2,500 | S/ 0 | 6 | 0 | S/ 2,500.00 | S/ 1,250.00 |
| S/ 2,400 | S/ 0 | 3 | 0 | S/ 2,400.00 | S/ 600.00 |
| S/ 3,600 | S/ 0 | 3 | 15 | S/ 3,600.00 | S/ 1,050.00 |
Deposit deadlines (MTPE)
| Worked semester | Computable-pay month | Deposit month | Deadline |
|---|---|---|---|
| 1 Nov – 30 Apr | April | May | 15 May |
| 1 May – 31 Oct | October | November | 15 November |
What this CTS page does not include
- 9% / 6.75% EPS extraordinary bonus: that rides with July and December gratificaciones (Laws 29351 and 30334; SUNAT PLAME boxes 0312/0313), not the CTS deposit.
- Extraordinary bonuses, profit sharing, attendance-tied transport and other art. 19 exclusions.
- Special regimes (civil construction, domestic work, microenterprise, agrarian).
CTS law TUO (S.D. 001-97-TR / D.Leg. 650) published by MTPE on gob.pe. Referential social-benefits calculator from MTPE. SUNAT PLAME income table. Educational estimate, not an official settlement.
Computable pay is April or October salary plus family allowance, one-sixth of the last legal bonus, and habitual variable pay (at least 3 months, sum ÷ 6). The deposit is RC × months / 12 + RC × days / 360. With S/ 2,500 and the same bonus, a full semester deposits S/ 1,458.33.
Within the first 15 calendar days of May and November (art. 22). If the last day is not a business day, the next business day.
No. That 9% (6.75% with an EPS) is the extraordinary bonus on gratificaciones. CTS is not subject to social contributions.