Overview
- Labor authorities reminded employers to deposit the Compensación por Tiempo de Servicios (CTS) for the November–April period by May 15, with the next deposit due by November 15 for May–October.
- Sunafil warned that missing the deadline is a serious labor infraction under Supreme Decree No. 019-2006-TR and can trigger fines that scale with company size and the number of affected workers.
- MTPE clarified that employees qualify if they average at least four hours per day, which means 24 hours a week for six-day schedules or 20 hours for five-day schedules, and the right starts after one month of effective service, with partial months carried into the next period.
- Employers calculate CTS using computable pay as of April 30, including base salary, regular payments, the family allowance when applicable, and one‑sixth of the December bonus, and certain absences count as worked time such as up to 60 days for work injury or illness, pre‑ and post‑natal leave, paid suspensions, lawful strikes, and paid days during dismissal review.
- A temporary law, No. 32322, still allows workers to withdraw up to 100% of their CTS balances without leaving their jobs through December 31, 2026, while those in microenterprises registered in Remype, staff on integral annual pay that already includes CTS, and people who work under four hours generally do not qualify.