Overview
- Because the legal deadline falls on a Saturday, employers are expected to make the May–October CTS deposit by Friday, November 14, 2025.
- SUNAFIL reminds employers that late deposits accrue interest and can draw fines from 0.45 to 4.50 UIT for small firms and from 1.57 to 26.12 UIT for non‑MYPE companies.
- The benefit applies to private‑sector workers under the general labor regime who work at least four hours per day, with special rules for sectors such as construction and agrarian work, and domestic workers now included under similar conditions.
- The general calculation uses monthly salary multiplied by months worked in the semester and divided by 12, while medium and large firms calculate 50% of October salary plus one‑sixth of the July bonus for a full semester, prorating if fewer months were worked.
- Free withdrawal remains authorized through December 31, 2026 and is expected to benefit more than six million formal workers, with funds accessible through their banks.