Utilities 2022 Peru: Everything you need to know about the payment of this benefit | AFP | vacation | companies | Form | workers | rmmn |

According to the criteria of

On March 25 begins the payment of utilitiesa benefit that recognizes the contribution of workers to the achievement of annual company results.

“The distribution of utilities It is a right that workers on the payroll have and that is executed once a year. The size of the company, industry, worker compensation, among other factors, are essential to determine the obligation and amount of this payment.explains Mauricio Matos, associate partner of the Labor Area of EY Peru.

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For this reason, and with the aim of resolving the most frequent doubts of the workers regarding the payment of utilitiesthe EY Peru expert shared the following data.

Which companies are required to pay profits?

Companies that have more than 20 workers on the payroll and have generated third-category income during the 2021 financial year.

When must they be paid?

Companies have up to 30 calendar days following the expiration of the term for the presentation of the annual affidavit of Income Tax to comply with the payment of the utilities. Once this term has expired, and upon prior written request of the worker, the employer must pay default interest.

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How is the amount to be distributed calculated?

The percentage to be distributed varies according to the economic activity carried out by the company. Fishing, telecommunications and industrial companies must distribute 10% of their annual net income, while mining, commerce and restaurants are required to distribute 8%. Meanwhile, companies that carry out other activities, including agricultural ones, must distribute 5%. It is important to bear in mind that the distributable profit among the workers is calculated on the balance of the taxable income that results following the company has offset the losses of previous years.

How much does each worker receive?

The calculation of the amount that corresponds to each worker is done as follows: the first 50% will depend on the number of days actually and effectively worked during the year 2021, and the other 50% will be distributed in proportion to the remuneration received in the year. same period. The sum of both concepts must be paid to the workers for utilitiesup to a maximum limit of 18 salaries.

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Does maternity leave affect the calculation of profits?

Workers who have completed their maternity leave during the year will not be harmed in the payment of their utilities.

Does the leave with compensable credit for COVID-19 risk personnel affect the calculation of profits?

Yes, because although the worker with a licensed license will receive the utilities for 50% in proportion to the remuneration he received, he will not receive the 50% linked to the days worked, since there was no effective provision of services in said period.

Do former workers of the company have the right to collect profits?

The former workers of the company maintain the right to collect the utilities generated during the period in which they worked in the company. The term to collect said utilities expires following four years. In case this benefit has not been collected within this term, the utility must return to the amount to be distributed to the workers of the year in which the prescription operates.

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How do I verify that my profits have been correctly calculated and disbursed?

The employer must provide their workers with a “settlement sheet”, a document specifying how the benefit has been calculated. It must contain, at a minimum, the company name of the employer, name and surname of the worker, annual income of the company before taxes, number of days worked by the worker, remuneration considered for the calculation, total number of days worked by all workers of the company with the right to receive utilitiestotal remuneration paid to all company workers, calculation procedure, and, if applicable, the amount that exceeds 18 salaries.

What is the fine in case a company does not pay profits?

Failure to pay utilities It is considered a serious violation. Companies that fail to comply with this obligation can be fined by Sunafil for an amount that ranges between S/ 6,908 and S/ 114,928 depending on the number of workers affected.