{"id":20960,"date":"2026-02-04T14:55:21","date_gmt":"2026-02-04T17:55:21","guid":{"rendered":"https:\/\/europortage.clientes.dbai.com.br\/?p=20960"},"modified":"2026-02-24T09:38:41","modified_gmt":"2026-02-24T12:38:41","slug":"gratificacion-in-peru","status":"publish","type":"post","link":"https:\/\/europortage.clientes.dbai.com.br\/fr\/gratificacion-in-peru\/","title":{"rendered":"Gratificaci\u00f3n in Peru: Understanding the 13th and 14th Salary"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"20960\" class=\"elementor elementor-20960\" data-elementor-post-type=\"post\">\n\t\t\t\t<section class=\"elementor-element elementor-element-7a25714 e-con-full e-flex e-con e-parent\" data-id=\"7a25714\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1b619d5 e-con-full e-flex e-con e-child\" data-id=\"1b619d5\" data-element_type=\"container\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_offset&quot;:100,&quot;sticky_on&quot;:[&quot;desktop&quot;],&quot;sticky_effects_offset&quot;:0}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36cb56a elementor-widget-mobile__width-inherit scrollcon elementor-widget elementor-widget-table-of-contents\" data-id=\"36cb56a\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;bullets&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-circle&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h6 class=\"elementor-toc__header-title\">\n\t\t\t\tGratificaci\u00f3n in Peru: Understanding the 13th and 14th Salary\t\t\t<\/h6>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__36cb56a\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-93110f7 e-con-full e-flex e-con e-child\" data-id=\"93110f7\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-89a2745 elementor-widget elementor-widget-text-editor\" data-id=\"89a2745\" data-element_type=\"widget\" top=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p data-start=\"291\" data-end=\"346\">In Peru, salary does not end at twelve payments a year.<\/p><p data-start=\"348\" data-end=\"734\">For employees, <strong data-start=\"363\" data-end=\"380\">Gratificaci\u00f3n<\/strong> 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, Gratificaci\u00f3n functions as Peru\u2019s version of a <strong data-start=\"638\" data-end=\"662\">13th and 14th salary<\/strong>, but with its own legal logic, calculation rules, and compliance risks.<\/p><p data-start=\"1105\" data-end=\"1456\">This guide breaks down <strong data-start=\"1128\" data-end=\"1171\">how Gratificaci\u00f3n works in Peru<\/strong>, 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.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8aa2890 elementor-widget elementor-widget-image\" data-id=\"8aa2890\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"356\" src=\"https:\/\/europortage.clientes.dbai.com.br\/wp-content\/uploads\/2026\/02\/Group-210-_1_-768x356.webp\" class=\"attachment-medium_large size-medium_large wp-image-20963\" alt=\"\" srcset=\"https:\/\/europortage.clientes.dbai.com.br\/wp-content\/uploads\/2026\/02\/Group-210-_1_-768x356.webp 768w, https:\/\/europortage.clientes.dbai.com.br\/wp-content\/uploads\/2026\/02\/Group-210-_1_-300x139.webp 300w, https:\/\/europortage.clientes.dbai.com.br\/wp-content\/uploads\/2026\/02\/Group-210-_1_-1024x474.webp 1024w, https:\/\/europortage.clientes.dbai.com.br\/wp-content\/uploads\/2026\/02\/Group-210-_1_.webp 1080w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64c7456 elementor-widget elementor-widget-heading\" data-id=\"64c7456\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Is Gratificaci\u00f3n in Peru?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bb3f17 elementor-widget elementor-widget-text-editor\" data-id=\"5bb3f17\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p data-start=\"1013\" data-end=\"1206\">Gratificaci\u00f3n is a <strong data-start=\"1032\" data-end=\"1063\">mandatory statutory benefit<\/strong> under Peruvian labor law. It grants eligible employees an additional salary twice per year.The benefit aligns with national celebrations in July and December.<\/p><p data-start=\"1208\" data-end=\"1394\">Because it is paid in <strong data-start=\"1230\" data-end=\"1238\">July<\/strong> and <strong data-start=\"1243\" data-end=\"1255\">December<\/strong>, Gratificaci\u00f3n is commonly described as a <strong data-start=\"1298\" data-end=\"1322\">13th and 14th salary<\/strong>. However, this label understates its legal weight and financial impact.<\/p><p data-start=\"1396\" data-end=\"1663\">Gratificaci\u00f3n is not optional. Ley 27735 regulates Gratificaci\u00f3n 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.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0dca6c6 elementor-widget elementor-widget-heading\" data-id=\"0dca6c6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When Is Gratificaci\u00f3n Paid?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2ad672 elementor-widget elementor-widget-text-editor\" data-id=\"c2ad672\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p data-start=\"736\" data-end=\"912\">Employers must pay gratificaci\u00f3n <strong data-start=\"1891\" data-end=\"1909\">twice per year<\/strong>, with strict statutory deadlines:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78e08d5 e-flex e-con-boxed e-con e-child\" data-id=\"78e08d5\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7deb229 elementor-position-left elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-view-default elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"7deb229\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar-alt\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tJuly Payment\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t<strong>Payment: 1\u201315 July <br><\/strong>\n\nCovers the period from 1 January to 30 June\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33a5c93 elementor-position-left elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-view-default elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"33a5c93\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar-alt\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tDecember Payment\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t<strong>Payment: 1\u201315 December <br><\/strong>\n\nCovers the period from 1 July to 31 December\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5c6c4c elementor-vertical-align-middle elementor-widget__width-inherit elementor-position-left elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"d5c6c4c\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-exclamation\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tThese dates are not flexible. Late payment is considered a labor violation, even if the employer eventually pays the amount.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-052faea elementor-widget elementor-widget-heading\" data-id=\"052faea\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who Is Entitled to Gratificaci\u00f3n?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-996dc20 elementor-widget elementor-widget-text-editor\" data-id=\"996dc20\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p data-start=\"2371\" data-end=\"2486\">Under <strong data-start=\"2377\" data-end=\"2390\">Ley 27735<\/strong> and related regulations, Gratificaci\u00f3n applies to employees under the private labor regime.<\/p><p data-start=\"2488\" data-end=\"2502\">This includes:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecad2e1 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"ecad2e1\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><g clip-path=\"url(#clip0_2116_6)\"><path d=\"M18.2031 0.078125C14.3438 0.453125 10.7812 1.875 7.65625 4.28125C6.13281 5.45312 4.15625 7.65625 3.01562 9.45312C2.52344 10.2266 1.5625 12.1953 1.21875 13.1328C0.835938 14.1797 0.421875 15.7891 0.21875 17.0312C-0.0234375 18.5547 -0.0234375 21.4453 0.21875 22.9688C0.570312 25.125 1.125 26.8594 2.07031 28.7891C3.10156 30.8906 4.17188 32.3828 5.89062 34.1094C7.61719 35.8281 9.10938 36.8984 11.2109 37.9297C13.1406 38.875 14.875 39.4297 17.0312 39.7812C18.5547 40.0234 21.4453 40.0234 22.9688 39.7812C25.125 39.4297 26.8594 38.875 28.7891 37.9297C30.8906 36.8984 32.3828 35.8281 34.1094 34.1094C35.8281 32.3828 36.8984 30.8906 37.9297 28.7891C38.6172 27.3906 38.9609 26.4766 39.3359 25.0703C39.8281 23.1953 39.9453 22.1719 39.9453 20C39.9453 17.8281 39.8281 16.8047 39.3359 14.9297C38.9609 13.5234 38.6172 12.6094 37.9297 11.2109C36.8984 9.10938 35.8281 7.61719 34.1094 5.89062C32.3828 4.17188 30.8906 3.10156 28.7891 2.07031C26.8672 1.125 25.0859 0.5625 23.0078 0.234375C21.8594 0.0546875 19.2969 -0.03125 18.2031 0.078125ZM30.4609 11.4219C30.8516 11.5469 31.4531 12.1328 31.6172 12.5625C31.8047 13.0625 31.7891 13.7109 31.5703 14.1641C31.3203 14.6719 18.4609 27.4375 17.8828 27.7578C17.3203 28.0547 16.6641 28.0547 16.1016 27.75C15.7734 27.5781 9.85156 22.2734 8.84375 21.25C8.44531 20.8516 8.25 20.3672 8.25781 19.8047C8.27344 18.625 9.14062 17.8281 10.3125 17.9062C10.5938 17.9297 10.9375 18 11.0703 18.0781C11.2812 18.1797 15.2266 21.7344 16.5078 22.9609L16.875 23.3203L22.7188 17.4844C25.9297 14.2812 28.6641 11.6016 28.8047 11.5312C29.3438 11.2578 29.8281 11.2266 30.4609 11.4219Z\" fill=\"#6FAA41\"><\/path><\/g><defs><clipPath id=\"clip0_2116_6\"><rect width=\"40\" height=\"40\" fill=\"white\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Employees under the general private regime<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><g clip-path=\"url(#clip0_2116_6)\"><path d=\"M18.2031 0.078125C14.3438 0.453125 10.7812 1.875 7.65625 4.28125C6.13281 5.45312 4.15625 7.65625 3.01562 9.45312C2.52344 10.2266 1.5625 12.1953 1.21875 13.1328C0.835938 14.1797 0.421875 15.7891 0.21875 17.0312C-0.0234375 18.5547 -0.0234375 21.4453 0.21875 22.9688C0.570312 25.125 1.125 26.8594 2.07031 28.7891C3.10156 30.8906 4.17188 32.3828 5.89062 34.1094C7.61719 35.8281 9.10938 36.8984 11.2109 37.9297C13.1406 38.875 14.875 39.4297 17.0312 39.7812C18.5547 40.0234 21.4453 40.0234 22.9688 39.7812C25.125 39.4297 26.8594 38.875 28.7891 37.9297C30.8906 36.8984 32.3828 35.8281 34.1094 34.1094C35.8281 32.3828 36.8984 30.8906 37.9297 28.7891C38.6172 27.3906 38.9609 26.4766 39.3359 25.0703C39.8281 23.1953 39.9453 22.1719 39.9453 20C39.9453 17.8281 39.8281 16.8047 39.3359 14.9297C38.9609 13.5234 38.6172 12.6094 37.9297 11.2109C36.8984 9.10938 35.8281 7.61719 34.1094 5.89062C32.3828 4.17188 30.8906 3.10156 28.7891 2.07031C26.8672 1.125 25.0859 0.5625 23.0078 0.234375C21.8594 0.0546875 19.2969 -0.03125 18.2031 0.078125ZM30.4609 11.4219C30.8516 11.5469 31.4531 12.1328 31.6172 12.5625C31.8047 13.0625 31.7891 13.7109 31.5703 14.1641C31.3203 14.6719 18.4609 27.4375 17.8828 27.7578C17.3203 28.0547 16.6641 28.0547 16.1016 27.75C15.7734 27.5781 9.85156 22.2734 8.84375 21.25C8.44531 20.8516 8.25 20.3672 8.25781 19.8047C8.27344 18.625 9.14062 17.8281 10.3125 17.9062C10.5938 17.9297 10.9375 18 11.0703 18.0781C11.2812 18.1797 15.2266 21.7344 16.5078 22.9609L16.875 23.3203L22.7188 17.4844C25.9297 14.2812 28.6641 11.6016 28.8047 11.5312C29.3438 11.2578 29.8281 11.2266 30.4609 11.4219Z\" fill=\"#6FAA41\"><\/path><\/g><defs><clipPath id=\"clip0_2116_6\"><rect width=\"40\" height=\"40\" fill=\"white\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Employees of public entities governed by private labor rules (Ley 31365)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><g clip-path=\"url(#clip0_2116_6)\"><path d=\"M18.2031 0.078125C14.3438 0.453125 10.7812 1.875 7.65625 4.28125C6.13281 5.45312 4.15625 7.65625 3.01562 9.45312C2.52344 10.2266 1.5625 12.1953 1.21875 13.1328C0.835938 14.1797 0.421875 15.7891 0.21875 17.0312C-0.0234375 18.5547 -0.0234375 21.4453 0.21875 22.9688C0.570312 25.125 1.125 26.8594 2.07031 28.7891C3.10156 30.8906 4.17188 32.3828 5.89062 34.1094C7.61719 35.8281 9.10938 36.8984 11.2109 37.9297C13.1406 38.875 14.875 39.4297 17.0312 39.7812C18.5547 40.0234 21.4453 40.0234 22.9688 39.7812C25.125 39.4297 26.8594 38.875 28.7891 37.9297C30.8906 36.8984 32.3828 35.8281 34.1094 34.1094C35.8281 32.3828 36.8984 30.8906 37.9297 28.7891C38.6172 27.3906 38.9609 26.4766 39.3359 25.0703C39.8281 23.1953 39.9453 22.1719 39.9453 20C39.9453 17.8281 39.8281 16.8047 39.3359 14.9297C38.9609 13.5234 38.6172 12.6094 37.9297 11.2109C36.8984 9.10938 35.8281 7.61719 34.1094 5.89062C32.3828 4.17188 30.8906 3.10156 28.7891 2.07031C26.8672 1.125 25.0859 0.5625 23.0078 0.234375C21.8594 0.0546875 19.2969 -0.03125 18.2031 0.078125ZM30.4609 11.4219C30.8516 11.5469 31.4531 12.1328 31.6172 12.5625C31.8047 13.0625 31.7891 13.7109 31.5703 14.1641C31.3203 14.6719 18.4609 27.4375 17.8828 27.7578C17.3203 28.0547 16.6641 28.0547 16.1016 27.75C15.7734 27.5781 9.85156 22.2734 8.84375 21.25C8.44531 20.8516 8.25 20.3672 8.25781 19.8047C8.27344 18.625 9.14062 17.8281 10.3125 17.9062C10.5938 17.9297 10.9375 18 11.0703 18.0781C11.2812 18.1797 15.2266 21.7344 16.5078 22.9609L16.875 23.3203L22.7188 17.4844C25.9297 14.2812 28.6641 11.6016 28.8047 11.5312C29.3438 11.2578 29.8281 11.2266 30.4609 11.4219Z\" fill=\"#6FAA41\"><\/path><\/g><defs><clipPath id=\"clip0_2116_6\"><rect width=\"40\" height=\"40\" fill=\"white\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Employees of small enterprises, who receive half a Gratificaci\u00f3n in July and half in December<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><g clip-path=\"url(#clip0_2116_6)\"><path d=\"M18.2031 0.078125C14.3438 0.453125 10.7812 1.875 7.65625 4.28125C6.13281 5.45312 4.15625 7.65625 3.01562 9.45312C2.52344 10.2266 1.5625 12.1953 1.21875 13.1328C0.835938 14.1797 0.421875 15.7891 0.21875 17.0312C-0.0234375 18.5547 -0.0234375 21.4453 0.21875 22.9688C0.570312 25.125 1.125 26.8594 2.07031 28.7891C3.10156 30.8906 4.17188 32.3828 5.89062 34.1094C7.61719 35.8281 9.10938 36.8984 11.2109 37.9297C13.1406 38.875 14.875 39.4297 17.0312 39.7812C18.5547 40.0234 21.4453 40.0234 22.9688 39.7812C25.125 39.4297 26.8594 38.875 28.7891 37.9297C30.8906 36.8984 32.3828 35.8281 34.1094 34.1094C35.8281 32.3828 36.8984 30.8906 37.9297 28.7891C38.6172 27.3906 38.9609 26.4766 39.3359 25.0703C39.8281 23.1953 39.9453 22.1719 39.9453 20C39.9453 17.8281 39.8281 16.8047 39.3359 14.9297C38.9609 13.5234 38.6172 12.6094 37.9297 11.2109C36.8984 9.10938 35.8281 7.61719 34.1094 5.89062C32.3828 4.17188 30.8906 3.10156 28.7891 2.07031C26.8672 1.125 25.0859 0.5625 23.0078 0.234375C21.8594 0.0546875 19.2969 -0.03125 18.2031 0.078125ZM30.4609 11.4219C30.8516 11.5469 31.4531 12.1328 31.6172 12.5625C31.8047 13.0625 31.7891 13.7109 31.5703 14.1641C31.3203 14.6719 18.4609 27.4375 17.8828 27.7578C17.3203 28.0547 16.6641 28.0547 16.1016 27.75C15.7734 27.5781 9.85156 22.2734 8.84375 21.25C8.44531 20.8516 8.25 20.3672 8.25781 19.8047C8.27344 18.625 9.14062 17.8281 10.3125 17.9062C10.5938 17.9297 10.9375 18 11.0703 18.0781C11.2812 18.1797 15.2266 21.7344 16.5078 22.9609L16.875 23.3203L22.7188 17.4844C25.9297 14.2812 28.6641 11.6016 28.8047 11.5312C29.3438 11.2578 29.8281 11.2266 30.4609 11.4219Z\" fill=\"#6FAA41\"><\/path><\/g><defs><clipPath id=\"clip0_2116_6\"><rect width=\"40\" height=\"40\" fill=\"white\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Employees under the agrarian regime, who may receive Gratificaci\u00f3n prorated into monthly pay or paid on statutory dates, under Ley 31110<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f101d5b elementor-widget elementor-widget-text-editor\" data-id=\"f101d5b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The benefit does <strong data-start=\"2857\" data-end=\"2864\">not<\/strong> apply to independent contractors or service providers. Only employment relationships trigger Gratificaci\u00f3n.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98d0b40 elementor-widget elementor-widget-heading\" data-id=\"98d0b40\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Are the Requirements to Receive Gratificaci\u00f3n?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f3d8c3 elementor-widget elementor-widget-text-editor\" data-id=\"1f3d8c3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p data-start=\"3094\" data-end=\"3157\">To receive Gratificaci\u00f3n, three conditions must be met.<\/p><ol><li data-start=\"3159\" data-end=\"3427\">First, the employee must actively work when the payment becomes due.<\/li><li data-start=\"3159\" data-end=\"3427\">Second, the employer must register the employee on payroll (<em data-start=\"3202\" data-end=\"3215\">en planilla<\/em>).<\/li><li data-start=\"3159\" data-end=\"3427\">Third, the employee must complete <strong data-start=\"3254\" data-end=\"3290\">at least one full calendar month<\/strong> during the relevant semester.<\/li><\/ol><p data-start=\"3429\" data-end=\"3554\">These requirements stem from <strong data-start=\"3458\" data-end=\"3489\">Decreto Supremo 005-2002-TR<\/strong>, which continues to govern operational aspects of Gratificaci\u00f3n.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2c9efe elementor-widget elementor-widget-heading\" data-id=\"d2c9efe\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How Is Gratificaci\u00f3n Calculated?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f298da elementor-widget elementor-widget-text-editor\" data-id=\"3f298da\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\"text-lg text-gray-700 leading-relaxed mb-6\" data-fg-uxl142=\":309.27553:\/components\/articles\/GratificacionPeruArticle.tsx:189:9:8374:238:e:p:tetet\">Two variables drive the calculation:<\/p><ol><li class=\"text-lg text-gray-700 leading-relaxed mb-6\" data-fg-uxl142=\":309.27553:\/components\/articles\/GratificacionPeruArticle.tsx:189:9:8374:238:e:p:tetet\"><span class=\"px-1.5 py-0.5 bg-[#FFEE38]\/30 text-[#000000] font-semibold\" data-fg-bnrm119=\":309.14863:\/components\/articles\/ArticleVisualComponents.tsx:360:5:11665:94:e:span:c:1\">Remuneration,<\/span> and<\/li><li class=\"text-lg text-gray-700 leading-relaxed mb-6\" data-fg-uxl142=\":309.27553:\/components\/articles\/GratificacionPeruArticle.tsx:189:9:8374:238:e:p:tetet\"><span class=\"px-1.5 py-0.5 bg-[#FFEE38]\/30 text-[#000000] font-semibold\" data-fg-bnrm119=\":309.14863:\/components\/articles\/ArticleVisualComponents.tsx:360:5:11665:94:e:span:c:1\">Time worked<\/span>.<\/li><\/ol><p class=\"text-lg text-gray-700 leading-relaxed mb-6\" data-fg-uxl150=\":309.27553:\/components\/articles\/GratificacionPeruArticle.tsx:193:9:8622:211:e:p:t\">The law establishes that if an employee works the entire semester, they are entitled to one full monthly salary as Gratificaci\u00f3n.<\/p><p class=\"text-lg text-gray-700 leading-relaxed mb-8\" data-fg-uxl152=\":309.27553:\/components\/articles\/GratificacionPeruArticle.tsx:197:9:8843:171:e:p:t\">If the employee works only part of the semester, the amount is calculated proportionally.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed4b452 elementor-position-left elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-vertical-align-middle elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"ed4b452\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calculator\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tThe General Formula\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tGross incomes \u00f7 6 \u00d7 months worked + Additional (%)\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6650e2 elementor-widget elementor-widget-text-editor\" data-id=\"a6650e2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p data-start=\"4335\" data-end=\"4547\">Under <strong data-start=\"4341\" data-end=\"4382\"><span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Ley 30334<\/span><\/span><\/strong>, Gratificaci\u00f3n is exempt from social security contributions. Instead, the employer pays the equivalent of the EsSalud contribution directly to the employee.<\/p><p data-start=\"4549\" data-end=\"4569\">This means:<\/p><ul><li data-start=\"4571\" data-end=\"4726\">Employees under <strong data-start=\"4592\" data-end=\"4603\">EsSalud<\/strong> receive an additional <strong data-start=\"4626\" data-end=\"4632\">9%<\/strong> of the Gratificaci\u00f3n amount<\/li><li data-start=\"4571\" data-end=\"4726\">Employees under an <strong data-start=\"4687\" data-end=\"4694\">EPS<\/strong> receive an additional <strong data-start=\"4717\" data-end=\"4726\">6.75%<\/strong><\/li><\/ul><p data-start=\"4728\" data-end=\"4849\">This <strong data-start=\"4733\" data-end=\"4764\">bonificaci\u00f3n extraordinaria<\/strong> is non-remunerative and non-pensionable, but it increases the employee\u2019s net income.<\/p><p data-start=\"3922\" data-end=\"4074\">For July 2026, employers use the salary in force on <strong data-start=\"3808\" data-end=\"3824\">30 June<\/strong>. For December 2026, they use the salary in force on <strong data-start=\"3879\" data-end=\"3899\">30 November<\/strong>.<\/p><p data-start=\"4076\" data-end=\"4166\">Only regular remuneration counts. Habitual payments qualify. Occasional amounts do not.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-549dd66 elementor-widget elementor-widget-heading\" data-id=\"549dd66\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Is Gratificaci\u00f3n Taxable?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-523d9d3 elementor-widget elementor-widget-text-editor\" data-id=\"523d9d3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\"text-lg text-gray-700 leading-relaxed mb-6\" data-fg-uxl202=\":309.27553:\/components\/articles\/GratificacionPeruArticle.tsx:273:9:12068:140:e:p:t\">The law favors Gratificaci\u00f3n:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-872c528 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"872c528\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">It is not subject to social security contributions<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"> It is not subject to pension contributions<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">It is not subject to other statutory payroll deductions<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09066a3 elementor-widget elementor-widget-text-editor\" data-id=\"09066a3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p data-start=\"4982\" data-end=\"5118\">However, it <strong data-start=\"4994\" data-end=\"5041\">may be subject to fifth-category income tax<\/strong> if the employee\u2019s annual income exceeds <strong data-start=\"5082\" data-end=\"5091\">7 UIT<\/strong>, under the Income Tax Law.<\/p><p data-start=\"5120\" data-end=\"5240\">Courts only allow deductions in narrow cases, such as judicial garnishments or written employee consent.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4ef0e50 e-flex e-con-boxed e-con e-child\" data-id=\"4ef0e50\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e26aa0 elementor-view-stacked elementor-position-left elementor-widget__width-inherit elementor-shape-circle elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"0e26aa0\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-comment\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t Need Help Navigating Peru's Hiring Landscape?\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tEuroportage simplifies compliance, payroll, and hiring so you can focus on building your team.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-771f321 elementor-widget elementor-widget-spacer\" data-id=\"771f321\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62203b3 elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"62203b3\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/europortage.clientes.dbai.com.br\/contact-us\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\" dt-icon-the7-arrow-35-2\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Talk to an expert<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64115ac elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"64115ac\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/europortage.clientes.dbai.com.br\/project\/employer-of-record\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\" dt-icon-the7-arrow-35-2\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">View EOR services<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e98fa71 elementor-widget elementor-widget-heading\" data-id=\"e98fa71\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Does an Employer Have to Pay Gratificaci\u00f3n in the Severance Payment?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23b3397 elementor-widget elementor-widget-text-editor\" data-id=\"23b3397\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p data-start=\"475\" data-end=\"684\">Yes. <strong data-start=\"480\" data-end=\"581\">Employers must include Gratificaci\u00f3n in the severance payment when an employee leaves the company<\/strong>, provided the employee completed at least one full calendar month since the last Gratificaci\u00f3n period.<\/p><p data-start=\"686\" data-end=\"1005\">Peruvian labor law treats this amount as <strong data-start=\"727\" data-end=\"751\">Gratificaci\u00f3n trunca<\/strong>. The right arises automatically at termination. The employer does not wait until July or December. Instead, the employer calculates the proportional Gratificaci\u00f3n and pays it <strong data-start=\"927\" data-end=\"965\">together with the final settlement<\/strong> (<em data-start=\"967\" data-end=\"1003\">liquidaci\u00f3n de beneficios sociales<\/em>).<\/p><p data-start=\"5373\" data-end=\"5546\">It applies only if the employee has completed <strong data-start=\"5403\" data-end=\"5439\">at least one full calendar month<\/strong> since the last Gratificaci\u00f3n period.<\/p><p data-start=\"5548\" data-end=\"5653\">The calculation mirrors the standard formula.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29e7704 elementor-widget elementor-widget-heading\" data-id=\"29e7704\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Does Gratificaci\u00f3n Affect Other Benefits?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aaa2bce elementor-widget elementor-widget-text-editor\" data-id=\"aaa2bce\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p data-start=\"6121\" data-end=\"6190\">Yes, Gratificaci\u00f3n impacts <strong data-start=\"6143\" data-end=\"6189\">CTS (Compensaci\u00f3n por Tiempo de Servicios)<\/strong>.<\/p><p data-start=\"6192\" data-end=\"6355\">Under <strong data-start=\"6198\" data-end=\"6227\">Decreto Supremo 001-98-TR<\/strong>, semiannual remuneration is incorporated into CTS at a rate of <strong data-start=\"6291\" data-end=\"6354\">one-sixth of the Gratificaci\u00f3n received during the semester<\/strong>.<\/p><p data-start=\"6357\" data-end=\"6431\">It does not directly affect other benefits.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c267d03 elementor-widget elementor-widget-heading\" data-id=\"c267d03\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Penalties for Non-Payment<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9568e67 elementor-widget elementor-widget-text-editor\" data-id=\"9568e67\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p data-start=\"6476\" data-end=\"6571\">Failing to pay Gratificaci\u00f3n correctly or on time is classified as a <strong data-start=\"6545\" data-end=\"6570\">serious labor offense<\/strong>.<\/p><p data-start=\"6573\" data-end=\"6636\">Under <strong data-start=\"6579\" data-end=\"6610\">Decreto Supremo 019-2006-TR<\/strong>, fines in 2026 may reach:<\/p><p data-start=\"6638\" data-end=\"6740\">Up to <strong data-start=\"6644\" data-end=\"6655\">4.5 UIT<\/strong> for small enterprises<br data-start=\"6677\" data-end=\"6680\" \/>Up to <strong data-start=\"6686\" data-end=\"6699\">26.12 UIT<\/strong> for companies under the general regime<\/p><p data-start=\"6742\" data-end=\"6819\">In addition, employers face employee claims, interest, and reputational risk.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86a0a3f elementor-widget elementor-widget-heading\" data-id=\"86a0a3f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How Employees Receive and Use Gratificaci\u00f3n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b2e7fb elementor-widget elementor-widget-text-editor\" data-id=\"5b2e7fb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p data-start=\"6874\" data-end=\"6949\">Gratificaci\u00f3n is deposited directly into the employee\u2019s <strong data-start=\"6930\" data-end=\"6948\">salary account<\/strong>.<\/p><p data-start=\"6951\" data-end=\"7047\">No additional procedure is required. Employees may keep, transfer, or withdraw the funds freely.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e19c90 elementor-widget elementor-widget-heading\" data-id=\"4e19c90\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How Europortage Supports Your Business in Peru<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35193f2 elementor-widget elementor-widget-text-editor\" data-id=\"35193f2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p data-start=\"7706\" data-end=\"7808\">Europortage helps companies hire and pay employees in Peru <strong data-start=\"7765\" data-end=\"7807\">with full compliance and zero friction<\/strong>.<\/p><p data-start=\"7810\" data-end=\"7856\">As an <strong data-start=\"7816\" data-end=\"7844\">Employer of Record (EOR)<\/strong>, we manage:<\/p><ul><li data-start=\"7858\" data-end=\"7988\">Gratificaci\u00f3n calculation and payment<\/li><li data-start=\"7858\" data-end=\"7988\">Extraordinary bonuses<\/li><li data-start=\"7858\" data-end=\"7988\">Payroll and tax compliance<\/li><li data-start=\"7858\" data-end=\"7988\">Employee onboarding and offboarding<\/li><\/ul><p data-start=\"7990\" data-end=\"8059\">You focus on operations and growth.<br data-start=\"8025\" data-end=\"8028\" \/>We handle labor law complexity.<\/p><p data-start=\"8061\" data-end=\"8079\">\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db1edd9 elementor-widget elementor-widget-heading\" data-id=\"db1edd9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ: <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be3bbf7 elementor-widget elementor-widget-n-accordion\" data-id=\"be3bbf7\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1990\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1990\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> How much is Gratificaci\u00f3n in Peru? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M102.5 48L102.5 148\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1990\" class=\"elementor-element elementor-element-60e12fc e-con-full e-flex e-con e-child\" data-id=\"60e12fc\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fc484a4 elementor-widget elementor-widget-text-editor\" data-id=\"fc484a4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p data-start=\"408\" data-end=\"630\">Gratificaci\u00f3n in Peru is equivalent to <strong data-start=\"447\" data-end=\"487\">one full monthly salary per semester<\/strong>, paid twice a year. In practice, this means employees receive the equivalent of a <strong data-start=\"570\" data-end=\"593\">13th salary in July<\/strong> and a <strong data-start=\"600\" data-end=\"627\">14th salary in December<\/strong>.<\/p><p data-start=\"632\" data-end=\"978\">In addition, employers must pay an <strong data-start=\"667\" data-end=\"688\">extra bonus of 9%<\/strong> of the Gratificaci\u00f3n amount if the employee is covered by <strong data-start=\"747\" data-end=\"758\">EsSalud<\/strong>, or <strong data-start=\"763\" data-end=\"772\">6.75%<\/strong> if the employee is enrolled in an <strong data-start=\"807\" data-end=\"814\">EPS<\/strong>. As a result, the total amount received is often <strong data-start=\"864\" data-end=\"903\">higher than the base monthly salary<\/strong>, making Gratificaci\u00f3n one of the most valuable mandatory benefits in Peru.<\/p><div class=\"flex items-start gap-2 bg-gray-50 rounded-lg p-3\" data-fg-bpbv382=\":274.40480:\/components\/articles\/SoftwareEngineerSalariesMexicoArticle.tsx:663:15:36045:494:e:div:ete\">\u00a0<\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1991\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1991\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Is Gratificaci\u00f3n mandatory in Peru? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M102.5 48L102.5 148\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1991\" class=\"elementor-element elementor-element-7f7c91c e-flex e-con-boxed e-con e-child\" data-id=\"7f7c91c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ae56065 elementor-widget elementor-widget-text-editor\" data-id=\"ae56065\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Yes. Gratificaci\u00f3n 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.<\/p><p>Failure to comply exposes employers to labor inspections, fines, and legal claims. Because of this, Gratificaci\u00f3n is considered a core mandatory benefit in Peru, not a discretionary bonus.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1992\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1992\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Does Gratificaci\u00f3n apply to remote or foreign workers? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M102.5 48L102.5 148\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1992\" class=\"elementor-element elementor-element-b93d612 e-flex e-con-boxed e-con e-child\" data-id=\"b93d612\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bdf607 elementor-widget elementor-widget-text-editor\" data-id=\"2bdf607\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p data-start=\"261\" data-end=\"397\">Yes, Gratificaci\u00f3n in Peru applies to remote and foreign workers, as long as they are legally employed under Peruvian labor law.<\/p><p data-start=\"399\" data-end=\"633\">What matters is not nationality or location, but the labor regime. If a worker is hired under the Peruvian private-sector employment regime, Gratificaci\u00f3n is mandatory, regardless of where the employee performs their work.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1993\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1993\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What are the mandatory benefits in Peru? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M102.5 48L102.5 148\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1993\" class=\"elementor-element elementor-element-c62d0fa e-flex e-con-boxed e-con e-child\" data-id=\"c62d0fa\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-30c8b21 elementor-widget elementor-widget-text-editor\" data-id=\"30c8b21\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p data-start=\"4457\" data-end=\"4639\">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:<\/p><ul data-start=\"4641\" data-end=\"4935\"><li data-start=\"4641\" data-end=\"4696\"><p data-start=\"4643\" data-end=\"4696\"><strong data-start=\"4643\" data-end=\"4660\">Gratificaci\u00f3n<\/strong> (July and December salary payments)<\/p><\/li><li data-start=\"4697\" data-end=\"4743\"><p data-start=\"4699\" data-end=\"4743\"><strong data-start=\"4699\" data-end=\"4741\">CTS (Compensation for Time of Service)<\/strong><\/p><\/li><li data-start=\"4744\" data-end=\"4772\"><p data-start=\"4746\" data-end=\"4772\"><strong data-start=\"4746\" data-end=\"4770\">Paid annual vacation<\/strong><\/p><\/li><li data-start=\"4773\" data-end=\"4821\"><p data-start=\"4775\" data-end=\"4821\"><strong data-start=\"4775\" data-end=\"4819\">Social health insurance (EsSalud or EPS)<\/strong><\/p><\/li><li data-start=\"4822\" data-end=\"4864\"><p data-start=\"4824\" data-end=\"4864\"><strong data-start=\"4824\" data-end=\"4862\">Pension contributions (ONP or AFP)<\/strong><\/p><\/li><li data-start=\"4865\" data-end=\"4906\"><p data-start=\"4867\" data-end=\"4906\"><strong data-start=\"4867\" data-end=\"4887\">Family allowance<\/strong>, when applicable<\/p><\/li><li data-start=\"4907\" data-end=\"4935\"><p data-start=\"4909\" data-end=\"4935\"><strong data-start=\"4909\" data-end=\"4933\">Paid public holidays<\/strong><\/p><\/li><\/ul><p data-start=\"4937\" data-end=\"5077\">Together, these benefits form the backbone of <strong data-start=\"4983\" data-end=\"5014\">Peruvian payroll compliance<\/strong> and must be carefully managed by employers to avoid penalties.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-348219a e-flex e-con-boxed e-con e-child\" data-id=\"348219a\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ced72b elementor-widget-divider--view-line_text elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"6ced72b\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tExplore the market \t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27f2253 elementor-widget elementor-widget-text-editor\" data-id=\"27f2253\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>DEEP DIVE GUIDE<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-602127c elementor-position-left elementor-view-default elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"602127c\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/europortage.clientes.dbai.com.br\/project\/peru-employer-of-record-eor\/\" class=\"elementor-icon elementor-animation-\" tabindex=\"-1\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"300\" height=\"300\" viewBox=\"0 0 300 300\" fill=\"none\"><rect width=\"300\" height=\"300\" rx=\"50\" fill=\"url(#paint0_linear_2140_5)\"><\/rect><path d=\"M93.8069 110.96H122.007C131.047 110.96 138.047 113.16 143.007 117.56C148.207 122.12 150.807 128.6 150.807 137C150.807 144.84 148.527 151.12 143.967 155.84C139.327 160.56 132.527 162.92 123.567 162.92H112.287V191H93.8069V110.96ZM112.287 126.08V147.8H118.887C123.447 147.8 126.767 146.8 128.847 144.8C130.847 142.8 131.847 140.16 131.847 136.88C131.847 133.52 130.847 130.92 128.847 129.08C126.767 127.08 123.327 126.08 118.527 126.08H112.287ZM207.719 110.96V126.56H180.959V142.04H206.399V157.64H180.959V175.4H207.719V191H162.479V110.96H207.719Z\" fill=\"white\"><\/path><defs><linearGradient id=\"paint0_linear_2140_5\" x1=\"18\" y1=\"20.5\" x2=\"287\" y2=\"300\" gradientUnits=\"userSpaceOnUse\"><stop offset=\"0.0564623\" stop-color=\"#3E539D\"><\/stop><stop offset=\"1\" stop-color=\"#6FAA41\"><\/stop><\/linearGradient><\/defs><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/europortage.clientes.dbai.com.br\/project\/peru-employer-of-record-eor\/\" >\n\t\t\t\t\t\t\tThe Complete Peru Employment Guide\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tExplore our comprehensive guide covering labor laws, employment regulations, tax structures, and everything you need to expand successfully in Peru.\u00a0\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3edd1db elementor-widget elementor-widget-button\" data-id=\"3edd1db\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/europortage.clientes.dbai.com.br\/project\/peru-employer-of-record-eor\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\" dt-icon-the7-arrow-35-2\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Explore the full guide<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-910b106 elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-child\" data-id=\"910b106\" data-element_type=\"container\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;],&quot;sticky_offset&quot;:100,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_effects_offset&quot;:0}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6e86f0 elementor-align-center elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"c6e86f0\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#Top\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Back to top<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36ba36c e-transform elementor-widget elementor-widget-progress-tracker\" data-id=\"36ba36c\" data-element_type=\"widget\" data-settings=\"{&quot;relative_to&quot;:&quot;post_content&quot;,&quot;direction&quot;:&quot;ltr&quot;,&quot;_transform_rotateZ_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:90,&quot;sizes&quot;:[]},&quot;type&quot;:&quot;horizontal&quot;,&quot;percentage&quot;:&quot;no&quot;,&quot;_transform_rotateZ_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"progress-tracker.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t<div class=\"elementor-scrolling-tracker elementor-scrolling-tracker-horizontal elementor-scrolling-tracker-alignment-\">\n\t\t\t\t\t\t<div class=\"current-progress\">\n\t\t\t\t\t<div class=\"current-progress-percentage\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48e9ad7 elementor-align-center elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"48e9ad7\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/europortage.clientes.dbai.com.br\/contact-us\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Hire and pay your team in Latin America<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Gratificaci\u00f3n in Peru is often compared to a 13th and 14th salary, yet it goes far beyond a simple bonus. Paid twice a year and strictly regulated by labor law, it plays a central role in employee compensation, payroll compliance, and cost planning. This guide explains how Gratificaci\u00f3n works in Peru, how it is calculated, who is entitled to it, and what employers must do to stay compliant.<\/p>\n","protected":false},"author":1,"featured_media":20963,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false},"categories":[188,186],"tags":[189],"class_list":["post-20960","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-peru-hiring-labour-law-hr-operations","category-peru","tag-peru-featured-article","category-188","category-186","description-off"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gratificaci\u00f3n in Peru: Understanding the 13th and 14th Salary - Europortage<\/title>\n<meta name=\"description\" content=\"Gratificaci\u00f3n in Peru explained: how the 13th and 14th salary works, how to calculate it, who is entitled, taxes, and employer obligations.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/europortage.clientes.dbai.com.br\/fr\/gratificacion-in-peru\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gratificaci\u00f3n in Peru: Understanding the 13th and 14th Salary - Europortage\" \/>\n<meta property=\"og:description\" content=\"Gratificaci\u00f3n in Peru explained: how the 13th and 14th salary works, how to calculate it, who is entitled, taxes, and employer obligations.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/europortage.clientes.dbai.com.br\/fr\/gratificacion-in-peru\/\" \/>\n<meta property=\"og:site_name\" content=\"Europortage\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Europortage-107331821805877\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-04T17:55:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-24T12:38:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/europortage.clientes.dbai.com.br\/wp-content\/uploads\/2026\/02\/Group-210-_1_.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Europortage\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Europortage\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/fr\\\/gratificacion-in-peru\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/fr\\\/gratificacion-in-peru\\\/\"},\"author\":{\"name\":\"Europortage\",\"@id\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/#\\\/schema\\\/person\\\/a49faf225ef278dad8b0f7ca786f5be5\"},\"headline\":\"Gratificaci\u00f3n in Peru: Understanding the 13th and 14th Salary\",\"datePublished\":\"2026-02-04T17:55:21+00:00\",\"dateModified\":\"2026-02-24T12:38:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/fr\\\/gratificacion-in-peru\\\/\"},\"wordCount\":1678,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/fr\\\/gratificacion-in-peru\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/Group-210-_1_.webp\",\"keywords\":[\"\ud83c\uddf5\ud83c\uddea Featured\"],\"articleSection\":[\"\ud83c\uddf5\ud83c\uddea Hiring, Labour Law &amp; HR Operations\",\"\ud83c\uddf5\ud83c\uddea PERU\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/fr\\\/gratificacion-in-peru\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/fr\\\/gratificacion-in-peru\\\/\",\"url\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/fr\\\/gratificacion-in-peru\\\/\",\"name\":\"Gratificaci\u00f3n in Peru: Understanding the 13th and 14th Salary - Europortage\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/fr\\\/gratificacion-in-peru\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/fr\\\/gratificacion-in-peru\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/Group-210-_1_.webp\",\"datePublished\":\"2026-02-04T17:55:21+00:00\",\"dateModified\":\"2026-02-24T12:38:41+00:00\",\"description\":\"Gratificaci\u00f3n in Peru explained: how the 13th and 14th salary works, how to calculate it, who is entitled, taxes, and employer obligations.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/fr\\\/gratificacion-in-peru\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/fr\\\/gratificacion-in-peru\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/fr\\\/gratificacion-in-peru\\\/#primaryimage\",\"url\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/Group-210-_1_.webp\",\"contentUrl\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/Group-210-_1_.webp\",\"width\":1080,\"height\":500},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/fr\\\/gratificacion-in-peru\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Gratificaci\u00f3n in Peru: Understanding the 13th and 14th Salary\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/#website\",\"url\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/\",\"name\":\"Europortage\",\"description\":\"Compliant Employer of Record, HR, Payroll, Recruitment &amp; Tax Partner in Brazil\",\"publisher\":{\"@id\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/#organization\",\"name\":\"Europortage\",\"url\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/HD512.png\",\"contentUrl\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/HD512.png\",\"width\":512,\"height\":512,\"caption\":\"Europortage\"},\"image\":{\"@id\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/Europortage-107331821805877\\\/\",\"https:\\\/\\\/www.instagram.com\\\/europortage\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/europortage\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/europortage.clientes.dbai.com.br\\\/#\\\/schema\\\/person\\\/a49faf225ef278dad8b0f7ca786f5be5\",\"name\":\"Europortage\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5d73eeb5cba7fddd799b1b9543e1caee1cf0500a5452eaacdf1b1de68e003565?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5d73eeb5cba7fddd799b1b9543e1caee1cf0500a5452eaacdf1b1de68e003565?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5d73eeb5cba7fddd799b1b9543e1caee1cf0500a5452eaacdf1b1de68e003565?s=96&d=mm&r=g\",\"caption\":\"Europortage\"},\"sameAs\":[\"https:\\\/\\\/europortage.clientes.dbai.com.br\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Gratificaci\u00f3n in Peru: Understanding the 13th and 14th Salary - Europortage","description":"Gratificaci\u00f3n in Peru explained: how the 13th and 14th salary works, how to calculate it, who is entitled, taxes, and employer obligations.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/europortage.clientes.dbai.com.br\/fr\/gratificacion-in-peru\/","og_locale":"fr_FR","og_type":"article","og_title":"Gratificaci\u00f3n in Peru: Understanding the 13th and 14th Salary - Europortage","og_description":"Gratificaci\u00f3n in Peru explained: how the 13th and 14th salary works, how to calculate it, who is entitled, taxes, and employer obligations.","og_url":"https:\/\/europortage.clientes.dbai.com.br\/fr\/gratificacion-in-peru\/","og_site_name":"Europortage","article_publisher":"https:\/\/www.facebook.com\/Europortage-107331821805877\/","article_published_time":"2026-02-04T17:55:21+00:00","article_modified_time":"2026-02-24T12:38:41+00:00","og_image":[{"width":1080,"height":500,"url":"https:\/\/europortage.clientes.dbai.com.br\/wp-content\/uploads\/2026\/02\/Group-210-_1_.webp","type":"image\/webp"}],"author":"Europortage","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Europortage","Dur\u00e9e de lecture estim\u00e9e":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/europortage.clientes.dbai.com.br\/fr\/gratificacion-in-peru\/#article","isPartOf":{"@id":"https:\/\/europortage.clientes.dbai.com.br\/fr\/gratificacion-in-peru\/"},"author":{"name":"Europortage","@id":"https:\/\/europortage.clientes.dbai.com.br\/#\/schema\/person\/a49faf225ef278dad8b0f7ca786f5be5"},"headline":"Gratificaci\u00f3n in Peru: Understanding the 13th and 14th Salary","datePublished":"2026-02-04T17:55:21+00:00","dateModified":"2026-02-24T12:38:41+00:00","mainEntityOfPage":{"@id":"https:\/\/europortage.clientes.dbai.com.br\/fr\/gratificacion-in-peru\/"},"wordCount":1678,"commentCount":0,"publisher":{"@id":"https:\/\/europortage.clientes.dbai.com.br\/#organization"},"image":{"@id":"https:\/\/europortage.clientes.dbai.com.br\/fr\/gratificacion-in-peru\/#primaryimage"},"thumbnailUrl":"https:\/\/europortage.clientes.dbai.com.br\/wp-content\/uploads\/2026\/02\/Group-210-_1_.webp","keywords":["\ud83c\uddf5\ud83c\uddea Featured"],"articleSection":["\ud83c\uddf5\ud83c\uddea Hiring, Labour Law &amp; HR Operations","\ud83c\uddf5\ud83c\uddea PERU"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/europortage.clientes.dbai.com.br\/fr\/gratificacion-in-peru\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/europortage.clientes.dbai.com.br\/fr\/gratificacion-in-peru\/","url":"https:\/\/europortage.clientes.dbai.com.br\/fr\/gratificacion-in-peru\/","name":"Gratificaci\u00f3n in Peru: Understanding the 13th and 14th Salary - Europortage","isPartOf":{"@id":"https:\/\/europortage.clientes.dbai.com.br\/#website"},"primaryImageOfPage":{"@id":"https:\/\/europortage.clientes.dbai.com.br\/fr\/gratificacion-in-peru\/#primaryimage"},"image":{"@id":"https:\/\/europortage.clientes.dbai.com.br\/fr\/gratificacion-in-peru\/#primaryimage"},"thumbnailUrl":"https:\/\/europortage.clientes.dbai.com.br\/wp-content\/uploads\/2026\/02\/Group-210-_1_.webp","datePublished":"2026-02-04T17:55:21+00:00","dateModified":"2026-02-24T12:38:41+00:00","description":"Gratificaci\u00f3n in Peru explained: how the 13th and 14th salary works, how to calculate it, who is entitled, taxes, and employer obligations.","breadcrumb":{"@id":"https:\/\/europortage.clientes.dbai.com.br\/fr\/gratificacion-in-peru\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/europortage.clientes.dbai.com.br\/fr\/gratificacion-in-peru\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/europortage.clientes.dbai.com.br\/fr\/gratificacion-in-peru\/#primaryimage","url":"https:\/\/europortage.clientes.dbai.com.br\/wp-content\/uploads\/2026\/02\/Group-210-_1_.webp","contentUrl":"https:\/\/europortage.clientes.dbai.com.br\/wp-content\/uploads\/2026\/02\/Group-210-_1_.webp","width":1080,"height":500},{"@type":"BreadcrumbList","@id":"https:\/\/europortage.clientes.dbai.com.br\/fr\/gratificacion-in-peru\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/europortage.clientes.dbai.com.br\/fr\/"},{"@type":"ListItem","position":2,"name":"Gratificaci\u00f3n in Peru: Understanding the 13th and 14th Salary"}]},{"@type":"WebSite","@id":"https:\/\/europortage.clientes.dbai.com.br\/#website","url":"https:\/\/europortage.clientes.dbai.com.br\/","name":"Europortage","description":"Compliant Employer of Record, HR, Payroll, Recruitment &amp; Tax Partner in Brazil","publisher":{"@id":"https:\/\/europortage.clientes.dbai.com.br\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/europortage.clientes.dbai.com.br\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/europortage.clientes.dbai.com.br\/#organization","name":"Europortage","url":"https:\/\/europortage.clientes.dbai.com.br\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/europortage.clientes.dbai.com.br\/#\/schema\/logo\/image\/","url":"https:\/\/europortage.clientes.dbai.com.br\/wp-content\/uploads\/2021\/12\/HD512.png","contentUrl":"https:\/\/europortage.clientes.dbai.com.br\/wp-content\/uploads\/2021\/12\/HD512.png","width":512,"height":512,"caption":"Europortage"},"image":{"@id":"https:\/\/europortage.clientes.dbai.com.br\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Europortage-107331821805877\/","https:\/\/www.instagram.com\/europortage\/","https:\/\/www.linkedin.com\/company\/europortage"]},{"@type":"Person","@id":"https:\/\/europortage.clientes.dbai.com.br\/#\/schema\/person\/a49faf225ef278dad8b0f7ca786f5be5","name":"Europortage","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/5d73eeb5cba7fddd799b1b9543e1caee1cf0500a5452eaacdf1b1de68e003565?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5d73eeb5cba7fddd799b1b9543e1caee1cf0500a5452eaacdf1b1de68e003565?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5d73eeb5cba7fddd799b1b9543e1caee1cf0500a5452eaacdf1b1de68e003565?s=96&d=mm&r=g","caption":"Europortage"},"sameAs":["https:\/\/europortage.clientes.dbai.com.br"]}]}},"_links":{"self":[{"href":"https:\/\/europortage.clientes.dbai.com.br\/fr\/wp-json\/wp\/v2\/posts\/20960","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/europortage.clientes.dbai.com.br\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/europortage.clientes.dbai.com.br\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/europortage.clientes.dbai.com.br\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/europortage.clientes.dbai.com.br\/fr\/wp-json\/wp\/v2\/comments?post=20960"}],"version-history":[{"count":0,"href":"https:\/\/europortage.clientes.dbai.com.br\/fr\/wp-json\/wp\/v2\/posts\/20960\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/europortage.clientes.dbai.com.br\/fr\/wp-json\/wp\/v2\/media\/20963"}],"wp:attachment":[{"href":"https:\/\/europortage.clientes.dbai.com.br\/fr\/wp-json\/wp\/v2\/media?parent=20960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/europortage.clientes.dbai.com.br\/fr\/wp-json\/wp\/v2\/categories?post=20960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/europortage.clientes.dbai.com.br\/fr\/wp-json\/wp\/v2\/tags?post=20960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}