How much is vacation pay?
D.Leg. 713 grants 30 calendar days per year in the private-sector common regime. SUNAT uses the same computable pay as CTS: salary + allowance + one-sixth of the last legal bonus.
With S/ 2,500 and last bonus S/ 2,500, 30 days of rest:
- 1/6 of bonus: S/ 416.67
- Computable pay: S/ 2,916.67
- Vacation pay: S/ 2,916.67
- If you did not rest: + art. 23 indemnity = S/ 5,833.33 extra (does not include salary already paid for work)
Formula
RC = salary + allowance + last bonus ÷ 6
Rest = RC × days ÷ 30
Truncated (≥1 month) = RC × months ÷ 12 + RC × days ÷ 360
Unused = RC + art. 23 indemnity (1 × RC)
MTPE requires an average 4-hour day and one year of service (260-day record on a 6-day week, or 210 on a 5-day week). Truncated pay is due within 48 hours of termination.
Scenario table (same engine)
| Case | Salary | Last bonus | Result |
|---|---|---|---|
| 30 days of rest | S/ 2,500 | S/ 2,500 | S/ 2,916.67 |
| 30 days, no bonus | S/ 2,500 | S/ 0 | S/ 2,500.00 |
| Truncated 3 months + 15 days | S/ 3,600 | S/ 0 | S/ 1,050.00 |
| Unused (art. 23) | S/ 2,500 | S/ 2,500 | S/ 5,833.33 |
Computable pay breakdown (S/ 2,500 + bonus S/ 2,500)
| Item | Math | Amount |
|---|---|---|
| Salary | — | S/ 2,500.00 |
| 1/6 last bonus | 2,500 ÷ 6 | S/ 416.67 |
| Computable pay | 2,500 + 416.67 | S/ 2,916.67 |
| 30 days of rest | RC × 30 ÷ 30 | S/ 2,916.67 |
| Unused (art. 23) | RC + 1 × RC | S/ 5,833.33 |
Truncated leave (SUNAT twelfths / thirtieths)
| Months | Days | RC | Payout |
|---|---|---|---|
| 0 | 20 | S/ 2,916.67 | S/ 0.00 (no full month) |
| 3 | 15 | S/ 3,600.00 | S/ 1,050.00 |
| 6 | 0 | S/ 2,500.00 | S/ 1,250.00 |
| 11 | 29 | S/ 2,500.00 | S/ 2,493.06 |
Out of scope
- Salary already paid for working during the period you should have rested. Shop-floor “triple” adds that salary; here we only add the extra (rest + indemnity).
- 9% EsSalud extra: that rides with the July/December bonus, not with vacation.
- Remype microenterprises and other special regimes.
MTPE — indemnity if you do not rest. SUNAT — vacation pay and truncated leave (CTS analogy; twelfths and thirtieths). PLAME 0504: indemnity = 1 remuneration (art. 23). Educational estimate, not an official payroll.
30 calendar days per year (D.Leg. 713). With S/ 2,500 and one-sixth of the legal bonus, 30 days pay S/ 2,916.67.
SUNAT: twelfths and thirtieths if there is at least one month. Three months and 15 days at S/ 3,600 = S/ 1,050.
Art. 23: rest pay + 1 salary of contribution-free indemnity. We do not add work salary again.