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Second 2025 CTS Deposit Due Nov. 15 in Peru, With Most Employers Paying by Friday

A temporary law lets private‑sector employees withdraw 100% of their CTS until December 31, 2026.

Overview

  • Sunafil reiterates the legal deadline of Saturday, November 15, so the operative cutoff for on‑time payment is Friday, November 14.
  • Eligible workers are those in the private sector who work at least four hours a day and completed at least one month in the May–October semester, while exclusions include part‑time staff, those with less than a month of service, workers on Integral Annual Remuneration, and certain hires under the REMYPE microenterprise regime.
  • For medium and large companies, a full‑semester deposit equals 50% of the October salary plus one‑sixth of the July bonus, with proportional calculations for partial periods; small and microenterprise entitlements vary depending on REMYPE registration and hire dates.
  • Late or missed deposits can trigger Sunafil fines ranging from 0.45 to 4.50 UIT for small firms and 1.57 to 26.12 UIT for non‑MYPE companies, along with interest for delays.
  • Workers may withdraw their full CTS under Law 32322, request the excess over four monthly salaries per Law 30334, and be subject to up to a 50% embargo of CTS for court‑ordered child‑support debts processed through the depositary bank.