Does the agrarian day rate already include CTS and the bonus?
Yes. Law 31110 defines daily pay as basic + prorated bonuses (16.66%) + CTS (9.72%). They are not deposited separately as in the general regime.
Exact fractions: bonus = 1/6; CTS = 7/72 (includes the 1/6 bonus in computable pay).
CTR example
RMV S/ 1,130 (S.D. 006-2024-TR):
- Daily basic = 1,130 / 30 = S/ 37.67
- Bonus 16.66% = S/ 6.28
- CTS 9.72% = S/ 3.66
- Day rate = S/ 47.61
The general-regime 9% EsSalud extra is not in this jornal.
Sources
- Law 31110 (agrarian labor regime).
- S.D. 006-2024-TR (RMV S/1,130).
Educational estimate. Not a payslip or legal advice.