Peru Gratification Calculator
This calculator estimates your statutory gratification in Peru, the extra payment that the private-sector labor regime pays in July (Independence Day) and December (Christmas). Each gratification equals one full monthly salary per half-year worked, plus the family allowance if you are entitled to it, plus the extraordinary bonus under Law 30334. Enter your monthly salary, the full months worked in the half-year, and your health scheme to see the total to receive.
Simplified estimate for Peru's general private-sector regime (family allowance = 10% of the RMV, S/ 113). It does not include averages of variable income (commissions, overtime), truncated gratification, or fifth-category income tax. Consult a specialist for the exact figure.
Total gratification to receive
Gratification
Extraordinary bonus
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How it works
The gratification is calculated on a base equal to your monthly salary plus the family allowance (10% of the minimum living wage, i.e. S/ 113 if you have dependent children). That base is multiplied by the full months worked in the half-year and divided by six. Because gratifications are exempt from EsSalud, AFP and ONP contributions, the 9% the employer no longer pays to EsSalud is handed to you as an extraordinary bonus (6.75% if you belong to an EPS). For example, with a salary of S/ 5,000, family allowance, and a full half-year under EsSalud: the gratification is S/ 5,113 and the bonus S/ 460.17, for a total of S/ 5,573.17.
Prorated gratification by months worked
If you did not work the full half-year, the gratification is prorated: the base is divided by six and multiplied by the full months worked. Each month adds one sixth of the salary. With a reference salary of S/ 1,500 and no family allowance, the fraction grows with the months worked in the half-year:
| Full months | Fraction of salary | Gratification (S/ 1,500 salary) |
|---|---|---|
| 1 month | 1/6 | S/ 250 |
| 2 months | 2/6 | S/ 500 |
| 3 months | 3/6 | S/ 750 |
| 4 months | 4/6 | S/ 1,000 |
| 5 months | 5/6 | S/ 1,250 |
| 6 months | 6/6 | S/ 1,500 |
The extraordinary bonus and its effect on the CTS
Law 30334 permanently exempted gratifications from EsSalud, AFP and ONP contributions. Because the employer no longer pays the 9% to EsSalud, that amount is handed to you as an extraordinary bonus (6.75% if you belong to an EPS). The July gratification also affects the CTS: one sixth of it is added to the computable remuneration of the November deposit, so a strong half-year raises both the gratification and the year's CTS. Fifth-category income tax is withheld only if your annual income exceeds 7 tax units (UIT).
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Preguntas frecuentes
- What is the gratification in Peru?
- It is a statutory benefit of the private-sector labor regime: two payments per year, one in July for Independence Day and one in December for Christmas. Each equals one full monthly salary per half-year worked, plus the family allowance if applicable.
- How is the gratification calculated?
- You take your monthly salary plus the family allowance and multiply it by the full months worked in the half-year, divided by six. The extraordinary bonus of 9% (EsSalud) or 6.75% (EPS) is added on top of that amount.
- What is the 9% extraordinary bonus?
- Gratifications are exempt from EsSalud contributions (Law 30334). Therefore, the 9% the employer would otherwise pay to EsSalud is handed directly to you as an extra bonus. If you belong to an EPS, the bonus is 6.75%.
- Does the gratification have AFP or ONP deductions?
- No. The gratification is exempt from AFP, ONP and EsSalud, so you receive it in full. Only fifth-category income tax could apply if your annual income exceeds 7 tax units (UIT).
- How much is the family allowance in 2026?
- The family allowance equals 10% of the minimum living wage (RMV), which is S/ 1,130 in 2026. So the family allowance is S/ 113, paid to those with minor children or children up to 24 who are in higher education.