Overview
- Employers must complete the semiannual CTS deposit by Friday, May 15, 2026, which covers work from November to April.
- Companies can post the funds on any business day from Monday, May 4, through Friday, May 15, with no deposits on the Labor Day holiday of May 1.
- Workers may take out 100% of their CTS balances through December 31, 2026 under Law 32322, and that special access ends in 2027 unless a new law extends it.
- Eligible private‑sector staff must be active on April 30, average at least four hours a day, and have worked a full month in the semester, and the amount must also add family allowance, overtime, commissions, qualifying bonuses, and one‑sixth of the December bonus.
- Sunafil treats late or missing CTS deposits as a serious infraction, with fines ranging from S/2,475 to S/143,600 depending on company size and the number of affected workers.