Peru's December bonus (gratificación de Navidad) equals a full month's pay for anyone who worked the whole July-December half-year, plus a 9% extraordinary bonus for workers covered by EsSalud, and employers must pay it by December 15, under [Law 27735](https://www.leyes.congreso.gob.pe/Documentos/Leyes/27735.pdf) and [Law 30334](https://www.leyes.congreso.gob.pe/Documentos/Leyes/30334.pdf). With the minimum wage of S/ 1,230, in force since October 1, 2026, the full December bonus comes to S/ 1,340.70.
The benefit applies to private-sector employees on the payroll. Here is who gets it, how to calculate the December bonus, what happens if you did not complete the half-year and what deductions apply.
Who gets the December bonus
- Private-sector employees on open-ended, fixed-term or part-time contracts, according to the Lima Chamber of Commerce.
- They must be on the payroll: contractors who issue fee receipts (recibos por honorarios) do not get it.
- Under the small business regime it is half a month's pay; in micro businesses it is not mandatory.
- Anyone who worked at least one full month in the half-year gets it, even if proportionally.
How the December bonus is calculated
| Component | Rule |
|---|---|
| Calculation base | The pay the worker receives in December (base salary plus fixed items, such as the family allowance) |
| Half-year covered | July to December |
| Full bonus | One month's pay, if all six months were worked |
| Proportional bonus | One sixth of monthly pay for each full month worked |
| Extraordinary bonus | 9% of the gratificación if covered by EsSalud; 6.75% with a private health provider (EPS) |
| Payment deadline | By December 15 |
Sources: Law 27735, Law 30334 and Andina. The extraordinary bonus is the amount the employer no longer pays to EsSalud on the gratificación, which Law 30334 transferred to the worker. Paid vacation days and paid medical leave count as time worked.
Examples by salary
| Monthly pay | Bonus (six months) | 9% extraordinary bonus | Gross total |
|---|---|---|---|
| S/ 1,230 (minimum wage) | S/ 1,230 | S/ 110.70 | S/ 1,340.70 |
| S/ 1,230 + family allowance (S/ 123) | S/ 1,353 | S/ 121.77 | S/ 1,474.77 |
| S/ 2,000 | S/ 2,000 | S/ 180 | S/ 2,180 |
| S/ 3,500 | S/ 3,500 | S/ 315 | S/ 3,815 |
| S/ 5,000 | S/ 5,000 | S/ 450 | S/ 5,450 |
Our calculation using the rules of Law 27735 and Law 30334, for EsSalud-covered workers who worked from July to December. The family allowance equals 10% of the minimum wage. The minimum wage rose to S/ 1,230 on October 1 (see Peru's minimum wage), so this bonus is already calculated with the new amount.
The proportional December bonus if you did not complete the half-year
| Full months worked (July to December) | Fraction | With S/ 2,000 pay | With 9% bonus |
|---|---|---|---|
| 6 | 6/6 | S/ 2,000 | S/ 2,180 |
| 5 | 5/6 | S/ 1,666.67 | S/ 1,816.67 |
| 4 | 4/6 | S/ 1,333.33 | S/ 1,453.33 |
| 3 | 3/6 | S/ 1,000 | S/ 1,090 |
| 2 | 2/6 | S/ 666.67 | S/ 726.67 |
| 1 | 1/6 | S/ 333.33 | S/ 363.33 |
Our calculation. If the worker leaves the company before December, they are entitled to a truncated bonus (gratificación trunca), proportional to the full months worked, paid with the final settlement.
The December bonus in small businesses
| Monthly pay | Bonus (half a month's pay) | 9% extraordinary bonus | Gross total |
|---|---|---|---|
| S/ 1,230 | S/ 615 | S/ 55.35 | S/ 670.35 |
| S/ 2,000 | S/ 1,000 | S/ 90 | S/ 1,090 |
| S/ 3,000 | S/ 1,500 | S/ 135 | S/ 1,635 |
Our calculation for workers at companies registered in the small business registry (Remype), which pay half a month's salary as gratificación. If the company is not registered under that special regime, the general rule of a full month's pay applies. The December bonus is the second of the year: the first, for the national holidays (Fiestas Patrias), is paid by July 15 and covers January to June. Both follow the same calculation rules.
Deductions and what to do if you are not paid
The bonus is not subject to ONP or AFP pension contributions or to EsSalud, under Law 30334, but it may be subject to fifth-category income tax if the worker's annual income exceeds the tax-free threshold. If the employer does not pay by December 15, the worker can file a complaint with Sunafil, which treats non-payment as a serious infringement, according to the Lima Chamber of Commerce. In November, the CTS severance deposit is also made (see when the CTS is deposited).
Frequently asked questions
When is the December 2026 bonus paid?
By December 15, 2026, under Law 27735.
How much is the bonus on the minimum wage?
S/ 1,230 plus the 9% extraordinary bonus: S/ 1,340.70 gross if you worked July to December.
What is the extraordinary bonus?
An additional 9% (6.75% with an EPS) that the employer pays instead of the EsSalud contribution on the gratificación.
Do I get a bonus if I started in September?
Yes, proportionally: one sixth of your salary for each full month worked between July and December.
Is the bonus subject to deductions?
There are no ONP, AFP or EsSalud contributions, but fifth-category income tax may apply.
