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.
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
Hour = salary ÷ 30 ÷ ordinary hours
Per day: first 2 × 1.25; rest × 1.35
If months ≥ 3: CTS average = (monthly overtime × months) ÷ 6
| Case | Salary | Overtime | Month pay |
|---|---|---|---|
| 4 h × 10 days | S/ 2,500 | 20 h at 25% + 20 h at 35% | S/ 541.67 |
| 2 h × 5 days | S/ 2,400 | 10 h at 25% | S/ 125.00 |
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.