Know your obligations regarding the remuneration payment slips




Aspects to take into account in the face of a possible inspection of the payment slips.

As part of its permanent functions, the National Superintendence of Labor Inspection (Sunafil) carries out inspections to verify compliance with labor regulations. In this sense, we detail the main aspects to take into account in the face of a possible inspection of payment slips, in accordance with Supreme Decree No. 001-98-TR.

The Olaechea Study indicated that it is an obligation to deliver their pay slips to workers physically or through digital channels (such as intranet, email or other similar):

  1. Physical delivery: the worker signs the ticket and a copy is delivered to him.
  2. Delivery through digital channels: the express authorization (and preferably in writing) of the worker is required. If this authorization is available, the worker’s signature will not be required as a sign of receipt.
  3. Delivery within the framework of the Covid-19 Health Emergency: Legislative Decree No. 1499 empowered companies to use digital channels to send labor information to workers without requiring express authorization, as long as it is reasonably guaranteed reception (without prejudice to this, we suggest always having authorization).

It should be noted that the receipt must be delivered no later than the third business day following the payment date and the employer can replace his holographic signature and manual stamping with his digital signature.

Finally, the employer has the burden of proving delivery of the pay slip to the worker.


What is the criteria of the Labor Inspection Tribunal (TFL) regarding remuneration payment slips?

Resolution No. 015-2022-Sunafil/TFL-First Chamber

In this case, the company was inspected to verify that the delivery of the pay slips to its workers is carried out in compliance with the formalities established by law.

  • Company position: When the ticket is sent through digital channels, the worker’s signature is optional.
  • TLF Criterion: If the employer chooses not to have the worker’s signature, he must have an agreement with the employer for the use of information technology.


What are the violations if the company does not comply with its obligations regarding payment slips?

  • Type of Offense: Minor
  • Detail: Not delivering to the worker, within the terms and with the established requirements, payment slips of remunerations (art. 23.2 RLGINT).
  • Fine: From S/ 1,287.00 to S/ 76,824.00


  • Type of Offense: Minor
  • Detail: Failure to comply with the obligations regarding remuneration payment slips in accordance with the formalities and contents required by the regulations on the matter, provided that it is not classified as a serious infraction (art. 23.4 RLGINT).
  • Fine: From S/ 1,287.00 to S/ 76,824.00


  • Type of Offense: Serious
  • Detail: Failure to comply with the following obligations regarding payment slips: Record data other than those recorded in the payment forms, include false data or data that do not correspond to reality (art. 24.3 RLGINT).
  • Fine: From S/ 7,771.50 to S/ 129,294.00



  • Have a physical or virtual folder with the charges for sending or delivering staff tickets.
  • If the tickets are delivered through digital channels, make sure you have the corresponding authorizations in writing.
  • Deliver the tickets within the legal term.
  • Verify that the information on the ticket is correct


Source: The Peruvian

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