What is the gratificación in Peru?
If you work as an employee in Peru’s private sector, you are legally entitled to two extra salary payments per year, known as gratificaciones: one in July (for Fiestas Patrias, the national holidays) and one in December (for Christmas). They are mandated by Law 27735 and its regulations (Supreme Decree 005-2002-TR), and since 2015 Law 30334 permanently added an extraordinary bonus on top and exempted the whole payment from pension and health contributions.
For expats and foreign employees on a Peruvian payroll this often comes as a pleasant surprise: each gratificación equals a full month’s computable remuneration if you worked the whole semester (January–June for the July payment, July–December for the December one). If you worked only part of it, you get a prorated amount based on complete calendar months. Employers must pay by July 15 and December 15.
How to use the calculator
- Enter your monthly gross salary as of June 30 (July payment) or November 30 (December payment). If you earned commissions or overtime in at least 3 months of the semester, add their monthly average.
- Tick the box if you receive the family allowance (S/ 113) — it counts toward the base.
- Enter the number of complete months you worked in the semester (6 for the full semester).
- Pick your health scheme: EsSalud (public, 9% bonus) or an EPS private health plan (6.75% bonus).
You get the prorated gratificación, the extraordinary bonus and the total paid out — with no AFP or ONP pension deductions.
2026 rules at a glance
| Item | Rule in force in 2026 |
|---|---|
| Payments per year | 2: July (Jan–Jun semester) and December (Jul–Dec semester) |
| Full-semester amount | 1 full computable monthly remuneration |
| Partial semester | Prorated: base times complete months divided by 6 |
| Extraordinary bonus | 9% with EsSalud, 6.75% with an EPS plan (Law 30334) |
| AFP/ONP/EsSalud deductions | Permanently exempt (Law 30334) |
| Income tax (5th category) | Taxable — withheld if projected annual income exceeds 7 UIT (S/ 38,500) |
| Family allowance | S/ 113 (10% of the S/ 1,130 minimum wage) is part of the base |
| Payment deadline | July 15 and December 15 |
The formula is gratificación = computable remuneration × complete months ÷ 6, plus bonus = gratificación × 9% (EsSalud) or × 6.75% (EPS).
Worked example
Case 1 — full semester, family allowance, EsSalud. You worked the entire January–June 2026 semester earning S/ 2,000 per month plus the family allowance:
- Computable remuneration on June 30: 2,000 + 113 = S/ 2,113.00.
- Full semester (6 of 6 months): gratificación = S/ 2,113.00.
- EsSalud extraordinary bonus: 2,113 × 9% = S/ 190.17.
- Total paid: S/ 2,303.17, with zero pension deductions.
Case 2 — mid-semester hire, EPS. You joined on March 1, 2026 earning S/ 3,000 and you are on an EPS plan. Complete months between January and June: 4 (March through June):
- Prorated gratificación: 3,000 × 4 ÷ 6 = S/ 2,000.00.
- EPS bonus: 2,000 × 6.75% = S/ 135.00.
- Total: S/ 2,135.00.
Frequently asked questions
Are pension contributions deducted from the gratificación?
No. Under Law 30334 the gratificación and its extraordinary bonus are permanently exempt from AFP and ONP pension contributions and from EsSalud. In fact, the bonus exists because the 9% the employer would have paid to EsSalud is handed to you instead. It is, however, subject to 5th-category income tax withholding and to court-ordered child support deductions.
Which months count toward the proration?
Only complete calendar months worked within the semester. If you started on February 10, February does not count — you start counting from March. Unjustified absence days are deducted at one-thirtieth of the month each.
What goes into the computable remuneration?
Your base salary as of June 30 or November 30, the family allowance (S/ 113 if applicable) and the average of commissions or overtime if you received them in at least 3 months of the semester. One-off non-remunerative payments do not count.
Do foreigners on a local contract get it?
Yes. The gratificación applies to every employee under Peru’s general private labor regime, regardless of nationality, as long as you are on a local payroll. Special regimes (micro and small businesses registered in REMYPE, for example) have reduced or different rules.
What if I leave the company before the payment date?
To collect the full payment you must be working during the first half of July or December (or be on paid leave, vacation or subsidized leave). If you left earlier with at least one complete month worked, you are owed a prorated gratificación trunca in your severance settlement.
This is an informational estimate under the rules in force in 2026 (Law 27735, D.S. 005-2002-TR and Law 30334) and is not legal or tax advice. The family allowance tracks the minimum wage (S/ 1,130), which may be adjusted in the second half of 2026. Check your payslip and review the figures every year against official sources (gob.pe, SUNAFIL).