D. Leg. 892 • 50% Días Trabajados • 50% Remuneraciones • Tope 18 Sueldos • Soles (S/) 🇵🇪

Peru Utilidades Participacion de los Trabajadores Calculator

Calculate statutory employee profit sharing (reparto de utilidades) in Peru under D. Leg. 892. Evaluates the 50% pool distributed strictly by days effectively worked and 50% by individual compensation earned, with the 18-salary statutory ceiling cap.

S/

Reported taxable profit in SUNAT corporate annual return.

Days effectively worked (includes medical rest, maternity, and labor union leave).

S/

All computable compensation received during the fiscal year.

Must have > 20 employees to be subject to statutory distribution.

S/

Utilidades Distribution Assessment

Total Company Pool

S/ 150,000.00

10% Industrial Pool

50% Days Worked Part

S/ 1,250.00

Based purely on days

50% Remunerations Part

S/ 1,428.57

Weighted by salary

Your Total Utilidades

S/ 2,678.57

Within 18 salaries ceiling

Statutory Component Pool Breakdown (50% / 50%) Your Factor Amount (PEN S/)
50% Pool: Días Efectivamente Laborados S/ 75,000.00 (50% of Total Pool) 300 / 18,000 days (1.67%) S/ 1,250.00
50% Pool: Remuneraciones Computables S/ 75,000.00 (50% of Total Pool) S/ 48,000 / S/ 2,520,000 (1.90%) S/ 1,428.57
Combined Total Statutory Utilidades Due (Payable within 30 days of DJ Anual) S/ 2,678.57
Statutory Maximum Ceiling (Tope 18 Remuneraciones) 18 × (S/ 48,000 / 12) = S/ 72,000.00 PEN 100% Eligible (No Cap Reduction)

How Utilidades Work in Peru (D. Leg. 892)

Under Decreto Legislativo N° 892:

50% Days / 50% Remunerations

The total distributable profit is divided into two equal 50% tranches:
• 50% by Days: Distributed among all employees in exact proportion to the number of days effectively worked during the year, regardless of salary rank.
• 50% by Wages: Distributed in proportion to the annual computable remuneration earned by each worker.

Tope de 18 Remuneraciones & Deadlines

An individual worker cannot receive more than 18 monthly remunerations in utilidades. Any surplus above this cap is transferred to FONDOEMPLEO for national vocational training. Employers must pay utilidades within 30 calendar days following the deadline for filing the annual corporate tax return (DJ Anual del Impuesto a la Renta).

MS

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.

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