Peru Gratification (Gratificación)
Calculate the Peruvian July or December 2026 gratification with the 9% (EsSalud) or 6.75% (EPS) extraordinary bonus, for full or partial semesters.
Peru — Ley 27735 (gratifications), Ley 30334 (extraordinary bonus) and DS 015-2026-TR (minimum wage), in force on 10/24/2026.
Estimate for guidance only: check the official sources or a licensed professional before relying on it.
Frequently asked questions
How much is the gratification?
One full computable remuneration (basic salary, family allowance and regular variable pay) for a full semester, or one sixth of it for each full calendar month worked.
What is the 9% bonus?
Ley 30334 frees the gratification from EsSalud contributions and requires the employer to pay that amount to the worker as an extraordinary bonus: 9% of the gratification, or 6.75% if you are covered by an EPS.
Are AFP or ONP contributions deducted?
No. Gratifications are not subject to pension or health contributions, so you receive the gross amount plus the bonus, minus only income tax when it applies.
When is it paid?
In the first 15 days of July and of December. For December 2026 the latest date is December 15.
Did the 2026 minimum wage increase change my gratification?
The minimum wage rose to S/ 1,230 on October 1, 2026, so the family allowance rose from S/ 113 to S/ 123 and enters the December gratification. Workers paid the minimum wage also see a higher basic salary.
How the Peru gratification calculator works
This calculator works out the two annual gratifications that private-sector workers in Peru receive, the one for Fiestas Patrias in July and the one for Navidad in December, including the extraordinary bonus created by Ley 30334. It is meant for employees who want to check what they should receive and for employers and accountants who need a quick figure. You choose the gratification, enter the monthly basic salary, the monthly average of regular variable pay, whether you receive the family allowance, the full calendar months worked in the semester, your health insurance (EsSalud or EPS) and the labor regime of the employer: general, small enterprise or microenterprise.
The computable remuneration adds the basic salary, the family allowance and the regular variable pay. The gratification is that amount multiplied by the full months worked and divided by six, as set by Ley 27735 and DS 005-2002-TR, so a full semester pays one whole remuneration. The extraordinary bonus of Ley 30334 equals the health contribution the employer would have paid: 9% for EsSalud or 6.75% for an EPS. The gratification carries no pension or health deductions. The family allowance is 10% of the minimum wage: S/ 113 until September 2026 and S/ 123 from October 2026, when DS 015-2026-TR raised the wage to S/ 1,230. A small enterprise pays half and a microenterprise pays none. Payment is due by July 15 and December 15.
Example: a worker earns S/ 2,500.00 per month, receives the family allowance and worked the whole semester from July to December 2026, with EsSalud and a general-regime employer. The family allowance on November 30 is S/ 123.00, so the computable remuneration is S/ 2,623.00 and the gratification is S/ 2,623.00 for six of six months. The bonus is 9% of that amount, S/ 236.07, and the total to receive by December 15 is S/ 2,859.07. The calculator does not compute fifth-category income tax, and regular variable pay such as commissions or overtime must be averaged by you before entering it. The result is an estimate for guidance and does not replace a labor lawyer or an accountant.