Peru legal bonus: S/2,500 → S/2,725
In Peru’s private-sector common regime, Independence Day and Christmas are paid as one month of salary if you worked the full semester, plus an extraordinary 9% bonus (or 6.75% if you have an EPS).
With S/ 2,500 salary, a full semester, and EsSalud:
- Legal bonus: S/ 2,500
- 9% extraordinary bonus: S/ 225
- Total to receive: S/ 2,725
- July deadline: 15 July (January–June period, computable pay at 30 June)
Formula: 2,500 × 6 ÷ 6 = 2,500; 2,500 × 1.09 = 2,725.
Formula (Law 27735)
RC = salary + family allowance + (semester variable pay ÷ 6 if ≥ 3 months)
Bonus = RC × complete months ÷ 6
Extra = bonus × 9% (EsSalud) or × 6.75% (EPS)
Total = bonus + extra
Article 5 of Law 27735 and article 4 of S.D. 005-2002-TR require payment in the first half of July and December. MTPE treats the 15th as the hard deadline. Unlike CTS, only complete calendar months count: month fractions are not paid.
Worked example
- Salary at 30 June: S/ 2,500
- Full semester: 2,500 × 6 ÷ 6 = S/ 2,500
- EsSalud 9% extra: 2,500 × 0.09 = S/ 225
- Total: S/ 2,725
- If you worked only 3 months: 2,500 × 3 ÷ 6 = S/ 1,250 + 9% S/ 112.50 = S/ 1,362.50
- With EPS: 2,500 × 1.0675 = S/ 2,668.75
Scenario table (same engine)
| Salary | Months | Plan | Bonus | Extra | Total |
|---|---|---|---|---|---|
| S/ 2,500 | 6 | EsSalud 9% | S/ 2,500.00 | S/ 225.00 | S/ 2,725.00 |
| S/ 2,500 | 6 | EPS 6.75% | S/ 2,500.00 | S/ 168.75 | S/ 2,668.75 |
| S/ 2,400 | 3 | EsSalud 9% | S/ 1,200.00 | S/ 108.00 | S/ 1,308.00 |
| S/ 2,000 + S/ 1,800 var. (3 months) | 6 | EsSalud 9% | S/ 2,300.00 | S/ 207.00 | S/ 2,507.00 |
Payment deadlines (MTPE)
| Semester worked | Computable pay | Pay month | Deadline |
|---|---|---|---|
| 1 Jan – 30 Jun | 30 June | July (Independence Day) | 15 July |
| 1 Jul – 31 Dec | 30 November | December (Christmas) | 15 December |
Incomplete months (S.D. 005-2002-TR)
Unlike CTS, loose days are not paid. With S/ 2,500 and EsSalud, 3 months + 15 days is the same S/ 1,362.50 as exactly 3 months.
| Salary | Complete months | Loose days | EsSalud total |
|---|---|---|---|
| S/ 2,500 | 6 | 0 | S/ 2,725.00 |
| S/ 2,500 | 3 | 15 (not paid) | S/ 1,362.50 |
| S/ 2,500 | 0 | 20 | S/ 0 |
Out of scope
- May/November CTS: a different benefit (TUO D.Leg. 650). CTS does not carry the 9%.
- One-sixth of another gratification: it is not added to itself; that 1/6 only enters CTS computable pay.
- Special regimes: Remype microenterprises (no bonus), small firms (half bonus), agrarian (built into the daily wage).
Law 27735 and S.D. 005-2002-TR. MTPE on gob.pe confirms the 15 July deadline, complete-month proration, and 9% / 6.75% EPS. Extraordinary bonus: Laws 29351 and 30334; SUNAT PLAME boxes 0312/0313. Educational estimate, not an official payroll.
Computable pay is salary at 30 June or 30 November plus family allowance and habitual variable pay (at least 3 months, sum ÷ 6). You are paid RC × months / 6. With S/ 2,500 and a full semester you receive S/ 2,725 with the 9%.
First half of July and December. The deadline is the 15th (Law 27735 art. 5).
No. It is exempt from contributions. Instead you receive 9% (EsSalud) or 6.75% (EPS).
No. Only complete calendar months. EsSalud total S/ 1,362.50 (same as exactly 3 months). With 0 months the total is S/ 0.