Peru Gratification Calculator
Calculate your July and December gratifications in Peru with extraordinary bonus.
Annual total
S/ 6,540.00
July bonus
Months worked
December bonus
Months worked
Bonuses are paid in July and December
Peru Gratification Calculator: July and December bonuses
Gratifications in Peru are mandatory payments made by employers in July (National Holidays) and December (Christmas). They equal one full salary if the worker was employed the entire semester (January-June for July, July-December for December). If less, it is calculated proportionally.
In addition to the gratification, workers receive an extraordinary bonus of 9% of the gratification. This 9% replaces the employer's EsSalud contribution on gratifications and is exempt from taxes and contributions. The gratification itself is also exempt from income tax.
Included in the calculation are: basic salary, family allowance, regular commissions and regular overtime. Extraordinary bonuses, profit sharing, working conditions and food benefits are excluded. The maximum payment deadline is the first half of July and December.
Frequently asked questions
When are gratifications paid in Peru?
Gratifications are paid in July (National Holidays) and December (Christmas). The maximum payment deadline is the first half of July and December respectively.
How is the gratification calculated?
The gratification equals one full salary if you worked all 6 months of the semester. If you worked less, it is prorated: salary x months worked / 6.
What is the 9% extraordinary bonus?
It is an additional amount equal to 9% of the gratification, replacing the EsSalud contribution. It is exempt from taxes and deductions.
Are gratifications subject to income tax?
No. July and December gratifications are exempt from income tax and from deductions for contributions, withholdings or levies, except union dues.