The July and December bonus in Peru
How much the Peruvian statutory bonus comes to, with the 9% extra payment.
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Data updated 2026-09-26 · Indicative result: it does not replace professional advice
In short
- What it calculates
- How much the Peruvian statutory bonus comes to, with the 9% extra payment.
- Formula used
Computable = salary + family allowance- Example
- A salary of S/ 3,000, full half-year, EsSalud:
Peru statutory bonus calculator
Peru's statutory bonus is earned in sixths: one for each full month of the half-year. Someone who started in March does not get what a full-year employee gets.
On top comes the extraordinary payment, the health contribution the law hands to the worker instead.
How it works
Computable pay -salary plus family allowance- is multiplied by the sixths earned: one sixth per full month and one hundred and eightieth per odd day.
The extraordinary payment is added on top: 9% under EsSalud, 6.75% with a private EPS.
Formula
Computable = salary + family allowance
Bonus = computable × (months ÷ 6 + days ÷ 180)
Extra = bonus × 9% (6.75% with EPS)
Total = bonus + extra
Worked example
A salary of S/ 3,000, full half-year, EsSalud:
Bonus: S/ 3,000
Extra at 9%: S/ 270
Total: S/ 3,270
With only four months worked: S/ 2,000 + S/ 180 = S/ 2,180
Explanation
The bonus is paid twice a year, in the first half of July and of December, covering the previous six months. What counts are <b>full</b> months: someone who started on 5 March does not earn March's sixth but April's, May's and June's, plus the odd days of March.
The extraordinary payment exists because Law 30334 exempted bonuses from the employer health contribution. Rather than let that 9% go unpaid, the rule hands it to the worker.
The bonus carries no pension deduction, so it arrives almost whole. It is subject to income tax, and it does not count towards the CTS severance fund except for one sixth of it.
Frequently asked questions
When is it paid?
In the first half of July and the first half of December. Late payment carries interest and is an offence SUNAFIL can fine.
What if I joined mid half-year?
You get the proportional share: one sixth per full month, plus odd days at one hundred and eightieth each.
Is the pension deduction taken from it?
No. Statutory bonuses are exempt from pension and health contributions.
Need to calculate something else?
These tools are often used alongside this calculator.
Net salary
What is left of a Peruvian salary after the pension deduction and income tax.
CTS
The Peruvian severance fund deposit, including the sixth of the statutory bonus.
Severance
What you are owed on leaving: pro-rata CTS, pro-rata bonus, holiday and dismissal compensation.
Income tax
How much tax you pay on a Peruvian salary, bracket by bracket, with the current UIT.
Severance CO
Severance fund, interest, bonus, holiday pay and dismissal compensation when a contract ends, itemised.
Chile finiquito
Proportional holiday, severance for years of service and pay in lieu of notice when a contract ends, each…