Peru Bonus Calculator (Gratificación)

The bonus never arrives alone: Law 30334 forces your employer to add another 9% on top, permanently

Reference table

Monthly salary	Total you receive	Statutory bonus	Extraordinary top-up
100	109	100	9 — 9% EsSalud (top-up under Law 30334)
200	218	200	18 — 9% EsSalud (top-up under Law 30334)
250	272.5	250	22.5 — 9% EsSalud (top-up under Law 30334)
500	545	500	45 — 9% EsSalud (top-up under Law 30334)
750	817.5	750	67.5 — 9% EsSalud (top-up under Law 30334)
1,000	1,090	1,000	90 — 9% EsSalud (top-up under Law 30334)
1,250	1,362.5	1,250	112.5 — 9% EsSalud (top-up under Law 30334)
1,500	1,635	1,500	135 — 9% EsSalud (top-up under Law 30334)
2,000	2,180	2,000	180 — 9% EsSalud (top-up under Law 30334)
2,500	2,725	2,500	225 — 9% EsSalud (top-up under Law 30334)
3,000	3,270	3,000	270 — 9% EsSalud (top-up under Law 30334)
4,000	4,360	4,000	360 — 9% EsSalud (top-up under Law 30334)
5,000	5,450	5,000	450 — 9% EsSalud (top-up under Law 30334)
7,500	8,175	7,500	675 — 9% EsSalud (top-up under Law 30334)
10,000	10,900	10,000	900 — 9% EsSalud (top-up under Law 30334)

📅 When it is paid

January to June half-yearIndependence Day bonus, by 15 July
July to December half-yearChristmas bonus, by 15 December
If you leave before the half-year closesTruncated bonus, inside your final settlement
If the company misses the deadlineIt is a labour offence and SUNAFIL can fine it

What almost nobody adds up

The extraordinary top-up is 9% for anyone on EsSalud and 6.75% for anyone on an EPS. On a salary of 2,500 soles that is 225 soles more, twice a year, and it has been permanent since 2015: it is not going to expire.
The bonus carries no AFP, ONP or EsSalud deductions, but it does pay fifth-category income tax. "No deductions" is not the same as "tax free", and that is where the payslip stops matching your arithmetic.
Only full months count. Someone who started on 20 January is paid five months in July, not five and a bit: loose days are lost here, even though CTS pays them separately.
The family allowance goes into the base: 113 soles, 10% of a minimum wage of 1,130. The 9% top-up, by contrast, is a non-remunerative item and does not count towards CTS.

The 9% the company saves and has to hand to you

Peru's gratificaciones are two extra payments a year — one for Independence Day in July, one for Christmas in December — that Law 27735 grants to every payroll worker in the general regime. That much everybody knows. What almost no calculator adds is the extraordinary top-up, and it is the piece that decides whether your payslip matches your own arithmetic. Before 2015, the company paid a 9% EsSalud health contribution on top of your bonus. Law 30334 removed that contribution, but it did not let the employer pocket the saving: it obliges the company to hand it to you as a bonificación extraordinaria. If you are affiliated to a private EPS instead, the contribution was 6.75%, and that is your percentage. It is not a gift or a seasonal gesture: it is money that already existed and simply changed recipient. On a salary of 2,500 soles that is 225 soles more in July and another 225 in December. And it has been permanent since 2015, even though half the internet still calls it a temporary measure, because it was born as one in 2009 and was extended three times before it stayed for good.

One sixth of your pay per full month

The bonus is your computable pay divided by six and multiplied by the full months you have completed in the half-year. A whole half-year is six sixths, which is one full salary. Computable pay is your basic salary plus the family allowance if you receive it, plus the average of anything variable you earn regularly: commissions, habitual overtime, recurring bonuses. Only after that figure is settled does the 9% or 6.75% apply: the top-up is calculated on the already-prorated bonus, not on a full salary, so someone entitled to three months also gets the top-up of those three months. Both amounts travel together on the same payslip but they are different concepts, which is why they show as two lines: the bonus is taxable under fifth-category income tax, while the top-up contributes to nothing and does not count towards CTS either.

What to keep in mind

The bonus is subject to fifth-category income tax. Having no AFP, ONP or EsSalud deductions does not mean it arrives whole: if your annual income exceeds 7 UIT, tax is withheld. What you see here is gross.
A half-worked month is worth zero. There is no payment for loose days as there is in CTS: 29 days worked in January add nothing to the July bonus.
The micro-enterprise regime pays no bonus at all, and the small-enterprise regime pays half: half a salary per half-year instead of one.
To collect it you must be on payroll on the last day of the half-year. Anyone who leaves earlier gets a truncated bonus for the full months already completed, inside their final settlement.
The 9% top-up is not remuneration. It contributes to nothing, does not count towards CTS and is not part of the severance base.
A month runs from date to date and is the smallest unit. With less than one full month worked there is no bonus to calculate.

Where this calculator stops

It does not average variable pay for you. If you regularly earn commissions or overtime, work out your half-year average and enter that figure as your salary.
It does not withhold fifth-category tax: the total shown is gross, and your payslip may show less if your income level triggers withholding.
It does not cover the agrarian regime, the construction regime or the micro and small enterprise regimes, which have their own bonus rules.
It does not split a month. The minimum is one full month because that is what the law says, not a shortcut in the arithmetic.
It does not deduct salary advances, company loans or court-ordered garnishments you may have running.
Your employer's payslip is what counts. This is here so you can tell whether the figure you were paid makes sense, and argue it with the sums already done.

Worked examples

With the 9% and with the 6.75%

S/ 2,500 salary, full half-year, on EsSalud

Per month = 2,500 / 6 = 416.67
Bonus = 416.67 × 6 months = 2,500
Top-up = 2,500 × 9% = 225

S/ 2,725. Counting only the salary leaves 225 soles behind, and another 225 in December

S/ 3,000, started on 20 January, affiliated to an EPS

Full months = 5 (February to June; January was left half-done)
Bonus = (3,000 / 6) × 5 = 2,500
Top-up = 2,500 × 6.75% = 168.75

S/ 2,668.75. On EsSalud the same case would pay S/ 2,725: the EPS lowers the top-up, not the bonus

Frequently Asked Questions

Why am I paid more than one salary as a bonus?

Because of the extraordinary top-up under Law 30334. A further 9% is added to the bonus if you are on EsSalud, or 6.75% if you are on a private EPS. That percentage is the health contribution the employer stopped paying in 2015 and which the law requires it to hand to you instead. On a salary of 2,500 soles it is 225 soles more, in July and again in December.

Does the bonus have deductions?

No AFP, no ONP and no EsSalud contribution: Law 30334 made it permanently exempt. But it is subject to fifth-category income tax, and that is the most repeated mistake. "No deductions" and "no tax" are not the same thing: if your annual income exceeds 7 UIT you will see withholding on the payslip. The 9% top-up, on the other hand, contributes to nothing at all.

When must it be paid?

The Independence Day bonus by 15 July at the latest, and the Christmas bonus by 15 December at the latest. Those are deadlines, not fixed dates, so it can arrive earlier. If your employer misses them it commits a labour offence, SUNAFIL can fine it, and it owes you interest for the delay.

What if I joined halfway through the half-year?

You get the proportional share, counted in full months. If you started on 20 January, in July you receive five sixths of your computable pay, not five months and eleven days. Loose days are not paid here, and that is the difference with CTS, where they are paid separately in three-hundred-sixtieths. Two entitlements that land almost together under two different rules: that is why people mix them up.

What is a truncated bonus?

It is what you are owed when you leave the company before the half-year closes. It is worked out the same way, over the full months you managed to complete, and it is paid inside your final settlement rather than in July or December. It carries its 9% or 6.75% top-up like any other bonus, and it is worth checking: that is where it is most often forgotten.

Does the 9% top-up count towards CTS?

No. It is a non-remunerative item: it does not count towards CTS, it pays no social security and it is not part of the severance base. What does enter the CTS base is one sixth of the bonus itself — the bonus, not its top-up. Confusing the two inflates the CTS calculation above what you are actually owed.