Peru Gratificaciones Fiestas Patrias & Navidad Calculator
Calculate statutory semi-annual bonuses in Peru under Ley 27735 and Ley 30334. Automatically computes the base Gratificacion and adds the 9% EsSalud (or 6.75% EPS) statutory extraordinary bonus, completely exempt from AFP and ONP.
Gratificacion Payout Summary
S/ 3,602.50
Full 6/6 semester rate
S/ 324.23
+9.0% EsSalud refund
S/ 3,926.73
100% Exempt from AFP/ONP
| Statutory Component | Calculation Rule | Factor | Amount (PEN S/) |
|---|---|---|---|
| Computable Remuneration (Remuneracion Computable) | Basico + Asignacion Familiar | Monthly Base | S/ 3,602.50 |
| Base Gratificacion (Ley 27735) | Computable × (Months Worked / 6) | 6 / 6 months | S/ 3,602.50 |
| Bonificacion Extraordinaria (Ley 30334) | EsSalud 9.0% contribution granted to worker | +9.0% | +S/ 324.23 |
| Total Liquid Cash to Disburse (Payable by July 15 / Dec 15) | S/ 3,926.73 | ||
| Note: Under Ley 30334, Gratificaciones are inafectas (exempt) from AFP, ONP, and EsSalud social security deductions. They remain subject to Quinta Categoría annual tax reconciliation. | |||
Understanding Gratificaciones under Peruvian Labor Law
Under Ley N° 27735 and its permanent amendment Ley N° 30334:
Statutory Periods & Deadlines
• Fiestas Patrias: Accrued between January 1 and June 30. Payment must be disbursed no later than July 15.
• Navidad: Accrued between July 1 and December 31. Payment must be disbursed no later than December 15.
Bonificacion Extraordinaria (Ley 30334)
Because employers are exempt from paying the 9% EsSalud contribution on Gratificaciones, Ley 30334 mandates that employers must pay that exact 9% directly to the worker as an extraordinary bonus (or 6.75% if the employee has EPS private healthcare coverage).
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.