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Peru profit sharing 2026: S/2,500 in retail 8% → S/4,000

Estimate your share (D.Leg. 892): 50% days + 50% pay, capped at 18 monthly salaries.

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Your estimated share

PEN 4,000.00

Days portion (50%)

PEN 2,000.00

Pay portion (50%)

PEN 2,000.00

Cap (18 salaries)

PEN 45,000.00

Educational estimate (D.Leg. 892 / S.D. 009-98-TR). Firms with >20 workers and net income. Paid 30 days after the annual tax return. Not legal advice or an official settlement. Sep 2026.

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How much profit sharing do you get?

Legislative Decree 892 distributes a percentage of third-category taxable net income:

| Sector | % | | --- | --- | | Fishing, telecom, industry | 10% | | Mining, wholesale/retail and restaurants | 8% | | Agriculture (2024–2026, Law 31110) | 7.5% | | Other activities | 5% |

That pool splits 50% by days actually worked and 50% by pay in the year. Cap: 18 salaries as of 31 Dec. The remainder goes to training (art. 3).

CTR example

Retail (8%) firm, net income S/ 1,000,000, 20 equal workers (300 days, 14 salaries of S/ 2,500):

  • Pool = 1,000,000 × 8% = S/ 80,000
  • Days half = S/ 40,000 × 300 / 6,000 = S/ 2,000
  • Pay half = S/ 40,000 × 35,000 / 700,000 = S/ 2,000
  • Total = S/ 4,000 (cap S/ 45,000)

Paid 30 days after the annual tax-return deadline. Only firms with more than 20 workers and positive net income.

Sources

  • D.Leg. 892 arts. 2, 4 and 6.
  • S.D. 009-98-TR (regulation; 20-worker threshold).

Educational estimate. Not an official settlement or legal advice.