How much CTS and bonus under MYPE?
The special labor regime (S.D. 013-2013-PRODUCE / Law 30056) cuts benefits if the firm is registered in REMYPE:
| Regime | CTS / year | Bonus + 9% | Vacation | | --- | --- | --- | --- | | Micro | S/ 0 | S/ 0 | 15 days | | Small | 50% | 50% | 15 days | | General | 100% | 100% | 30 days |
CTR example (S/ 2,500, EsSalud)
- Micro: S/ 0 extra.
- Small: CTS S/ 1,458.33 + bonus+9% S/ 2,725 = S/ 4,183.33.
- General: CTS S/ 2,916.67 + bonus+9% S/ 5,450 = S/ 8,366.67.
Without a current registration the general regime applies. A micro firm does not pay July or December bonuses.
Sources
- TUO S.D. 013-2013-PRODUCE (special MYPE labor regime).
- Law 30056 and Law 27735 (bonuses; micro out of scope, small firm at 50%).
Educational estimate. Not a payslip or legal advice.