Peru CTS Compensacion por Tiempo de Servicios Calculator
Calculate semi-annual CTS deposits under Decreto Legislativo 650. Computes the statutory computable remuneration (Monthly Base + Asignacion Familiar + 1/6 of Gratificacion) for May and November payment deadlines.
CTS Deposit & Liquidity Overview
S/ 3,619.58
Base + Asig + 1/6 Grati
S/ 1,809.79
Computable ÷ 12 × 6
S/ 12,410.00
Protected statutory reserve
S/ 4,399.79
Ordinary rule (100% under law)
| CTS Statutory Metric | Legal Basis (D. Leg. 650) | Value (PEN S/) |
|---|---|---|
| Base Monthly Remuneration + Asignacion | Basic S/ 3,000.00 + S/ 102.50 | S/ 3,102.50 |
| Sexto de la Gratificacion (1/6) | Statutory integration of previous Gratificacion | +S/ 517.08 |
| Remuneracion Computable | Monthly Base + 1/6th Gratificacion | S/ 3,619.58 |
| CTS Deposit Calculation (Semester) | (Computable / 12 × 6 months) + (Computable / 360 × 0 days) | S/ 1,809.79 |
| Total Accumulated Balance in Financial Institution | Existing Balance + New Deposit | S/ 16,809.79 |
How CTS Operates in Peru (D. Leg. 650)
The Compensacion por Tiempo de Servicios (CTS) acts as statutory unemployment and seniority insurance:
Deposit Schedule & Penalties
• May 15 Deadline: Covers November 1 through April 30.
• November 15 Deadline: Covers May 1 through October 31.
Employers who fail to deposit on time incur SUNAFIL fines and statutory commercial bank interest.
Computable Base & Withdrawals
The CTS base consists of regular monthly pay plus family allowance, plus one-sixth (1/6) of the statutory Gratificacion. Under standard rules, workers can withdraw 100% of the funds exceeding four gross monthly remunerations; special legislative acts periodically authorize temporary 100% withdrawals.
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.