Gratificación in Peru: Understanding the 13th and 14th Salary
In Peru, salary does not end at twelve payments a year.
For employees, Gratificación is one of the most anticipated moments on the payroll calendar. For employers, it is one of the most important statutory benefits to plan and execute correctly. Paid twice a year and strictly regulated by law, Gratificación functions as Peru’s version of a 13th and 14th salary, but with its own legal logic, calculation rules, and compliance risks.
This guide breaks down how Gratificación works in Peru, who is entitled to it, how it is calculated, and how employers can manage it safely. Whether you are an HR leader, a finance team, or a growing international company entering the Peruvian market, this article gives you the clarity you need to stay compliant and plan with confidence.
What Is Gratificación in Peru?
Gratificación is a mandatory statutory benefit under Peruvian labor law. It grants eligible employees an additional salary twice per year.The benefit aligns with national celebrations in July and December.
Because it is paid in July and December, Gratificación is commonly described as a 13th and 14th salary. However, this label understates its legal weight and financial impact.
Gratificación is not optional. Ley 27735 regulates Gratificación and it applies to most employees in the private sector. Employers must budget for it, calculate it correctly, and pay it on time. Non-compliance triggers fines and legal exposure.
When Is Gratificación Paid?
Employers must pay gratificación twice per year, with strict statutory deadlines:
July Payment
Payment: 1–15 July
Covers the period from 1 January to 30 June
December Payment
Payment: 1–15 December
Covers the period from 1 July to 31 December
These dates are not flexible. Late payment is considered a labor violation, even if the employer eventually pays the amount.
Who Is Entitled to Gratificación?
Under Ley 27735 and related regulations, Gratificación applies to employees under the private labor regime.
This includes:
- Employees under the general private regime
- Employees of public entities governed by private labor rules (Ley 31365)
- Employees of small enterprises, who receive half a Gratificación in July and half in December
- Employees under the agrarian regime, who may receive Gratificación prorated into monthly pay or paid on statutory dates, under Ley 31110
The benefit does not apply to independent contractors or service providers. Only employment relationships trigger Gratificación.
What Are the Requirements to Receive Gratificación?
To receive Gratificación, three conditions must be met.
- First, the employee must actively work when the payment becomes due.
- Second, the employer must register the employee on payroll (en planilla).
- Third, the employee must complete at least one full calendar month during the relevant semester.
These requirements stem from Decreto Supremo 005-2002-TR, which continues to govern operational aspects of Gratificación.
How Is Gratificación Calculated?
Two variables drive the calculation:
- Remuneration, and
- Time worked.
The law establishes that if an employee works the entire semester, they are entitled to one full monthly salary as Gratificación.
If the employee works only part of the semester, the amount is calculated proportionally.
The General Formula
Gross incomes ÷ 6 × months worked + Additional (%)
Under Ley 30334, Gratificación is exempt from social security contributions. Instead, the employer pays the equivalent of the EsSalud contribution directly to the employee.
This means:
- Employees under EsSalud receive an additional 9% of the Gratificación amount
- Employees under an EPS receive an additional 6.75%
This bonificación extraordinaria is non-remunerative and non-pensionable, but it increases the employee’s net income.
For July 2026, employers use the salary in force on 30 June. For December 2026, they use the salary in force on 30 November.
Only regular remuneration counts. Habitual payments qualify. Occasional amounts do not.
Is Gratificación Taxable?
The law favors Gratificación:
- It is not subject to social security contributions
- It is not subject to pension contributions
- It is not subject to other statutory payroll deductions
However, it may be subject to fifth-category income tax if the employee’s annual income exceeds 7 UIT, under the Income Tax Law.
Courts only allow deductions in narrow cases, such as judicial garnishments or written employee consent.
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Does an Employer Have to Pay Gratificación in the Severance Payment?
Yes. Employers must include Gratificación in the severance payment when an employee leaves the company, provided the employee completed at least one full calendar month since the last Gratificación period.
Peruvian labor law treats this amount as Gratificación trunca. The right arises automatically at termination. The employer does not wait until July or December. Instead, the employer calculates the proportional Gratificación and pays it together with the final settlement (liquidación de beneficios sociales).
It applies only if the employee has completed at least one full calendar month since the last Gratificación period.
The calculation mirrors the standard formula.
Does Gratificación Affect Other Benefits?
Yes, Gratificación impacts CTS (Compensación por Tiempo de Servicios).
Under Decreto Supremo 001-98-TR, semiannual remuneration is incorporated into CTS at a rate of one-sixth of the Gratificación received during the semester.
It does not directly affect other benefits.
Penalties for Non-Payment
Failing to pay Gratificación correctly or on time is classified as a serious labor offense.
Under Decreto Supremo 019-2006-TR, fines in 2026 may reach:
Up to 4.5 UIT for small enterprises
Up to 26.12 UIT for companies under the general regime
In addition, employers face employee claims, interest, and reputational risk.
How Employees Receive and Use Gratificación
Gratificación is deposited directly into the employee’s salary account.
No additional procedure is required. Employees may keep, transfer, or withdraw the funds freely.
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As an Employer of Record (EOR), we manage:
- Gratificación calculation and payment
- Extraordinary bonuses
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You focus on operations and growth.
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FAQ:
How much is Gratificación in Peru?
Gratificación in Peru is equivalent to one full monthly salary per semester, paid twice a year. In practice, this means employees receive the equivalent of a 13th salary in July and a 14th salary in December.
In addition, employers must pay an extra bonus of 9% of the Gratificación amount if the employee is covered by EsSalud, or 6.75% if the employee is enrolled in an EPS. As a result, the total amount received is often higher than the base monthly salary, making Gratificación one of the most valuable mandatory benefits in Peru.
Is Gratificación mandatory in Peru?
Yes. Gratificación in Peru is mandatory by law and regulated under Law No. 27735. Employers in the private sector must pay it every July and December, within the legal deadlines.
Failure to comply exposes employers to labor inspections, fines, and legal claims. Because of this, Gratificación is considered a core mandatory benefit in Peru, not a discretionary bonus.
Does Gratificación apply to remote or foreign workers?
Yes, Gratificación in Peru applies to remote and foreign workers, as long as they are legally employed under Peruvian labor law.
What matters is not nationality or location, but the labor regime. If a worker is hired under the Peruvian private-sector employment regime, Gratificación is mandatory, regardless of where the employee performs their work.
What are the mandatory benefits in Peru?
Mandatory benefits in Peru include a set of legally required payments and protections that employers must provide to employees under the private labor regime. These benefits include:
Gratificación (July and December salary payments)
CTS (Compensation for Time of Service)
Paid annual vacation
Social health insurance (EsSalud or EPS)
Pension contributions (ONP or AFP)
Family allowance, when applicable
Paid public holidays
Together, these benefits form the backbone of Peruvian payroll compliance and must be carefully managed by employers to avoid penalties.
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