Peru Indemnizacion Despido Arbitrario & Liquidacion Calculator
Calculate statutory severance compensation for unjustified dismissal and final liquidacion package under D.S. 003-97-TR. Includes 1.5 monthly salaries per year of service (max 12 salaries), truncated CTS, Gratificaciones with 9% bonus, and unused vacations.
Liquidation & Severance Settlement
S/ 27,000.00
4.5 yrs × 1.5 sueldos
S/ 1,166.67
3 months accrued
S/ 2,906.67
4 months + EsSalud bonus
S/ 33,073.34
Payable within 48 hours
| Liquidation Component | Statutory Formula | Tax / Social Security Status | Total (PEN S/) |
|---|---|---|---|
| Indemnizacion Despido Arbitrario | 1.5 × S/ 4,000.00 × 4.5 Years (Capped at 12 salaries) | 100% Inafecto (No Tax, No AFP) | S/ 27,000.00 |
| Compensacion por Tiempo de Servicios (CTS Trunca) | (Computable Base S/ 4,666.67 / 12) × 3 months | Inafecto AFP & 5ta Categoría | S/ 1,166.67 |
| Gratificacion Trunca + Bonificacion 9% | (S/ 4,000.00 × 4/6) + 9% EsSalud Extraordinaria | Inafecto AFP / Sujeto a 5ta | S/ 2,906.67 |
| Vacaciones Truncas & Pendientes | (S/ 4,000.00 / 30) × 15 days | Sujeto a AFP & 5ta Categoría | S/ 2,000.00 |
| Grand Total Final Liquidacion Settlement (Check / Wire) | S/ 33,073.34 | ||
Arbitrary Dismissal & Liquidation Rules in Peru
Under Article 38 of Decreto Supremo N° 003-97-TR (LPCL):
Indemnizacion por Despido Arbitrario
If an employee with an indefinite contract is dismissed without legal justified cause, the employer must pay 1.5 monthly remunerations for each completed year of service, with fractional months and days paid proportionally. The legal maximum ceiling is 12 monthly remunerations. Severance is 100% exempt from income tax and social security.
48-Hour Payment Deadline
Employers are legally obligated to disburse the final liquidacion de beneficios sociales within 48 hours of employment termination, along with the Certificado de Trabajo and the CTS release letter (Constancia de Cese) for bank account unlocking.
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.