Before we get into the points used to calculate rewards, you need to remember what requirements your employee must meet to receive this benefit. one. The employee is entitled to the statutory benefit as long as he has worked in the company for a full month before the month in which the benefit is due. This means that if the payment date is in July and December, the employee must have worked in June and November; and The amount of benefits consists of the basic salary and any other amount that the employee receives on a fixed and permanent basis and that is freely available. This does not apply to amounts incurred for certain expenses, such as refreshments, daily allowances and mobility, provided that the latter are taken into account. In accordance with Law 30334, the amount paid by employers for contributions to Essalud as part of the July and December bonuses is paid to employees as part of an extraordinary temporary bonus, which is neither profitable nor pensionable. Employees are entitled to two bonuses per year, one on public holidays and one at Christmas. In principle, statutory benefits are granted to employees subject to the private activity work regime, regardless of the way in which the contract is concluded, so that employees hired for an indefinite period, fixed-term employees and part-time employees are entitled to this remuneration. Article 1 of Law 30334 ±stipulates that bonuses for national holidays and Christmas are not affected by contributions, contributions or reductions. In this note, we will share the main concepts so that you remember how legal satisfaction is calculated. The legal basis for the right to donations is Law No. 25,139 and Supreme Decree No. 061-89-TR.
They are also contained in the official text of the Labour Law Summary, Chapter III entitled “Obligations of the employer with regard to workers` rights and benefits”, paragraph 19 “Tips”. Statutory benefits are a social benefit that is paid twice a year: in the first half of July and in the first half of December. The purpose of these payments is to provide the employee with extra income so that they can use them on holidays and Christmas, as people have more expenses at these times of the year when buying gifts or traveling with the family. Tips are paid during the first two weeks of July and December, as applicable. Those under the agrarian regime©receive tips, which may be calculated in proportion to their remuneration, or they may choose to pay on the appropriate dates in accordance with Article 3 letters c) and d) of Law 31110. The amount of the tip corresponds to a full salary, provided that your employee has worked throughout the semester in the opportunity corresponding to the payment of the benefit. In this case, the full legal benefit will be granted. In accordance with Article 18 of Supreme Decree 001-98-TR, the half-yearly remuneration of 1/6 of what is received during the respective semester is included in the calculable remuneration. This concept includes the satisfaction of national holidays and Christmas.
Another point to consider is that tips are exempt from paying taxes. In addition, it must be taken into account that 9% of the amount of the bonus that you no longer contribute to EsSalud as an employer will be given to the employee as an extraordinary bonus. Thus, if an employee is affiliated with EsSalud, he receives an extraordinary bonus of 9% on the calculable remuneration, and an employee affiliated with an EPS receives a bonus of 6.75%. For this point, two main cases can occur. First, the employee who worked the entire semester, that is, from January to June or from July to December. What corresponds in these cases is complete legal satisfaction. As we have already seen, the payment of the tip is made semi-annually (January-June and July-December). In the event that one of your employees leaves before the end of the semester, they will receive a proportional bonus, i.e. 1/6 per full calendar month of the semester.
For example, if your employee is out of 26. In June, he receives 5/6 of the legal bonus, because he has not completed the last month of work. Here is an example with the different edges that must be taken into account when paying for statutory services: Buk is a platform that helps you automate and digitize the tasks of your HR department. With our spreadsheet, forget about the manual calculation of your premiums via an Excel spreadsheet and calculate the amount you must easily deposit with your employees, minimizing errors in order to comply with the provisions of the regulations in force on the payment of this service.
