Overview
- Employers must pay the July gratification by July 15, 2026, or risk sanctions from the Superintendencia Nacional de Fiscalización Laboral (Sunafil) with fines that rise by company size and number of affected workers.
- Workers who were on payroll from January to June receive a full monthly salary as gratification while those with partial semesters get one-sixth of monthly pay for each full month worked.
- The payment includes a bonification extraordinaria that replaces the employer EsSalud contribution: 9% for EsSalud affiliates and 6.75% for those in an EPS, and it is exempt from AFP, SPP and income tax deductions.
- Special rules apply: Remype-registered small firms may pay 50% of the benefit, microenterprises and informal or independent workers do not qualify, and employees who left before July are entitled to a proportional 'gratificación trunca' in their final settlement.
- Financial experts and banks are urging recipients to use the windfall to pay costly consumer debt, rebuild a three- to six-month emergency fund, or place part in low-risk deposits or retirement plans to improve household resilience.