Complete guide: Annual bonus · Peru
Updated:
July or December gratification: one eligible monthly remuneration per complete semester, prorated by complete calendar months/6. Adds 9% EsSalud or 6.75% EPS extraordinary bonus. Does not duplicate semesters or derive variable-pay base; gross before income tax.
Tax-domiciled general private-sector employee. Excludes REMYPE, public sector and special regimes; each benefit may use a different base.
Document review: 2026-10-24. Initial salaries are examples, not statutory minimum wages. Estimates in local currency, without conversion; laws do not update automatically. Verify bases, period and prior payments against your payslip and contract.
Sources and legal scope
Document review: 2026-10-24
How it works
- 1Period accrual − payments already received for the same benefit.
- 2Enter eligible bases and the applicable period only.
- 3Check the breakdown, exclusions and official sources before sharing.
Frequently asked questions
Which rules apply in Peru?
July or December gratification: one eligible monthly remuneration per complete semester, prorated by complete calendar months/6. Adds 9% EsSalud or 6.75% EPS extraordinary bonus. Does not duplicate semesters or derive variable-pay base; gross before income tax.
Which workers and scenarios are covered?
Tax-domiciled general private-sector employee. Excludes REMYPE, public sector and special regimes; each benefit may use a different base.
Are shared inputs preserved?
Yes, links retain amounts and options. Estimates do not replace tax filings or legal contract reviews.