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Peru overtime 2026: S/2,500 + 4h×10 days → S/541.67

Estimate the 25%/35% overtime surcharge (S.D. 007-2002-TR) and how much enters CTS if you worked it in ≥3 months.

Inputs
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Results

Overtime pay this month

PEN 541.67

Hours at 25%

PEN 260.42

Hours at 35%

PEN 281.25

Average for CTS/bonus

PEN 270.83

Educational estimate (S.D. 007-2002-TR art. 10 / SUNAT). The 25%/35% split is per day, not per month. Not legal advice. Sep 2026.

How much is overtime?

S.D. 007-2002-TR art. 10 (SUNAT) adds 25% on the first 2 overtime hours of the day and 35% on the rest. If you received it in ≥3 months of the semester, the sum ÷ 6 enters CTS and bonus computable pay.

Quick answer (defaults)

With S/ 2,500, an 8 h day, 4 extra × 10 days:

  • Ordinary hour: 2,500 ÷ 30 ÷ 8 = S/ 10.42
  • 20 h at 25% + 20 h at 35% = S/ 541.67
  • 3 equal months → CTS average: S/ 270.83

Formula

Overtime (art. 10)

Hour = salary ÷ 30 ÷ ordinary hours

Per day: first 2 × 1.25; rest × 1.35

If months ≥ 3: CTS average = (monthly overtime × months) ÷ 6

CaseSalaryOvertimeMonth pay
4 h × 10 daysS/ 2,50020 h at 25% + 20 h at 35%S/ 541.67
2 h × 5 daysS/ 2,40010 h at 25%S/ 125.00
Official sources

SUNAT — overtime 25% and 35% (S.D. 007-2002-TR art. 10). CTS: TUO D.Leg. 650 art. 16. Educational estimate.

25% on the first 2 hours of the day and 35% on the rest. With S/ 2,500 and 4 h × 10 days: S/ 541.67.

Yes, if ≥3 months in the semester: sum ÷ 6. Three months of S/ 541.67 → S/ 270.83.