This mandatory compensation must be paid within 30 days after the deadline for filing the Annual Income Tax Affidavit. Who are the beneficiaries and how long can companies deposit the funds?
In March, companies begin to pay profits based on the achievement of their annual results. This extra and mandatory money is deposited within 30 days of the expiration of the term to present the Affidavit of Annual Income Tax, which this year runs from April 24 to 11. What is the deadline that your company has to pay you this compensation? Know it here according to your company’s RUC number.
Who receives this payment?
This mandatory compensation is received by all workers, national or foreign, including those with indefinite-term, fixed-term, part-time contracts, with remote work or telecommuting, as long as they are on the payroll and their companies have generated profits. .
“It is necessary to know that it is enough for the worker to have worked one day effectively within the year, to receive the payment of the utilities,” says Jaime Cuzquén, Associate Partner of the Labor Area of EY Peru.
Who does not receive the payment of utilities?
Those lessors of services or people who issue receipts for fees, as well as those of the public sector, do not have access to the profits, except for employees who work in state companies that apply to the private activity regime. Cuzquén highlights that in the case of civil construction, the utilities here are given weekly throughout the year.
Utilities 2023: when should your company pay you?
As a general rule, the payment of utilities by employers must be made within 30 days of the expiration of the term for the presentation of the Annual Sworn Declaration of Income Tax. Find out in the following section the maximum dates that companies have to pay this compensation, according to the last digit of the RUC:
Last digit of the RUC Due date for filing the Annual Income Statement 2022 Deadline for payment of utilities (Art. 6 of Legislative Decree No. 892)
0 March 24, 2023 April 23, 2023
1 March 27, 2023 April 26, 2023
2 March 28, 2023 April 27, 2023
3 March 29, 2023 April 28, 2023
4 March 30, 2023 April 29, 2023
5 March 31, 2023 April 30, 2023
6 April 3, 2023 May 2, 2023
7 April 4, 2023 May 3, 2023
8 April 5, 2023 May 4, 2023
9 April 10, 2023
May 9, 2023
What companies do not share profits?
Microenterprises accredited in the National Registry of Micro and Small Enterprises.
Public sector institutions.
Cooperatives, communal and civil societies.
Private companies that in 2022 had 20 workers or less.
If I am a former worker, do I also receive profits?
The answer is yes. The amount is calculated according to the days you worked and the salary you received during the year that corresponded to the profits.
Source: The Peruvian