Las interests They are an employment benefit that recognizes the contribution of workers to the achievement of the annual results of the private companies in which they work.
In this sense, it is necessary for companies to know exactly what this amendment is to do and to comply with all its requirements in order to avoid penalties.
about James Cuzquen Partner of the Labor Area of EY Peru, revealed five key points about this solution:
1.- When does the payment of benefits start this year?
Although some companies are already doing so, the legal deadline for payment of benefits begins on March 24.
2.- Who are the beneficiaries of this money?
All workers, national or foreign, including those with indefinite, fixed, part-time, remote or televised contracts, are the beneficiaries of this payment. And this, as long as they are on the payroll and their companies have generated profits.
Employers of services or of those who are not employees of the received wages, do not receive this compensation. The same is the case with public sector workers, with the exception of those who work for public companies that apply the government’s private employment laws. When it comes to workers in the civil construction industry, a weekly benefit is paid throughout the year.
3.- When should they be paid?
Payment of benefits by employees as a general rule must be made within 30 days after the deadline for submitting the annual return. Deadlines this year range from March 24 to April 11.
4.-How should the calculated amount be distributed?
The factors to be considered in the calculation are: 1° the total remuneration received during the year; and the number of days he worked in a year. Thus, 50% of the final amount to be paid is associated with the days worked by the employee and the remaining 50% with his wages. Likewise, the following cases are proposed for the days worked out;
- For days of absence due to the closure of the premises, a delinquent tax is due.
- Licenses of the Union.
- They did not work for days because there was no release in the case.
- Hours of lactation.
- Complete suspension of work due to a fortuitous event or force majeure event that has been declared unacceptable.
- Days off due to work accident or occupational disease.
- The days before and after the birthday come out.
5.- What is the maximum profit distributed?
According to Legislative Decree No. 892 and its regulations, the maximum amount that can be given to each worker for profit is 18 monthly remuneration at the end of the fiscal year in force.
If there is a surplus, it should be deposited in favor of the National Labor Training Fund (FONDOEMPLEO), a public entity that funds projects that promote skills for employment in Peru and provides training to workers for job placement.
